Köpet av en bostadsrätt är för de flesta människor den största investering i deras liv. Som bostadsrättsinnehavare förvaltas huset och fastigheten av en bostadsrättsförening. För att finansiera driften och underhållet tar föreningen ut en avgift från bostadsrättsinnehavaren, en månadsavgift. Månadsavgiften, tillsammans med eventuella räntekostnader som uppstår om finansiering skett genom lån, utgör den sammanlagda boendekostnaden för bostadsrättsinnehavaren. Därför bör det vara av stor vikt att köparen försäkrar sig om att föreningen har god ekonomi och har skötts på ett bra sätt, för att undvika stora och oväntade höjningar av månadsavgiften vilket medför ökade boendekostnader. Den här uppsatsen syftar till att undersöka i vilken omfattning aktörer på bostadsmarknaden använder årsredovisningen som beslutsunderlag vid köpet av bostadsrätt samt att ge förslag på hur man kan göra årsredovisningen mer lättläst och förståelig. Data insamlades genom fastighetsekonomisk facklitteratur, myndigheter och organisationer som är verksamma inom området. Frågeställningarna ovan besvarades genom empiriska undersökningar i form av enkäter och intervjuer samt en jämförelsestudie av tre stycken bostadsrättsföreningar i Stockholms innerstad. Resultaten från enkäterna indikerade på att endast de med ekonomisk utbildning använde sig av och kunde tolka årsredovisningarna inför köpet av sin bostadsrätt. I de mer diskuterande intervjuerna framgick att även de med ekonomisk utbildning saknade kunskaperna som krävdes för att analysera föreningarnas årsredovisning på djupet, även om de hade större förståelse än de utan ekonomisk utbildning. Jämförelsestudien illustrerade hur nyckeltal kan användas för att analysera en bostadsrättsförenings ekonomiska status. Slutsatsen är att aktörer på bostadsrättsmarknaden utan ekonomisk utbildning inte använder sig av årsredovisningen som beslutsunderlag vid köp av bostadsrätter. De med ekonomisk utbildning använder sig av föreningens årsredovisning men saknar förmågan att analysera föreningens ekonomi på djupet. Uppsatsen föreslår att de behandlade nyckeltalen med tillhörande förklarande text bör presenteras i varje årsredovisning, förslagsvis under förvaltningsberättelsen. Det skulle medföra att samtliga aktörer på bostadsrättsmarknaden kan analysera föreningens ekonomi på djupet och försäkra sig om att göra ett välgrundat köp. / The purchase of a cooperative apartment is for most people the largest venture in their life. The housing cooperative is responsible for the running expenses and maintenance of the property and the house. To finance these costs, the owner of the cooperative apartment has to pay a monthly fee. The monthly fee, combined with possible interest costs if the apartment was funded by a loan, make the total accommodation cost for the cooperative apartment owner. Therefore it should be of importance to analyze the economic status of the housing cooperation prior the purchase. The purpose of this thesis is to examine the extent to which buyers use the annual reports of the housing cooperatives as decision-making material for the purchase, and provide suggestions on how to make the annual report more readable and understandable. Data were collected by literature, government agencies and other organizations in the real estate economic field. The questions above were answered through empirical research in the form of questionnaires and interviews, as well as a comparative study of three housing cooperatives in the inner city of Stockholm. The questionnaires indicates that only those with economic education made use of and could interpret the annual report when buying their cooperative apartment. The more discursive interviews showed that even those with economic education lacked the knowledge to analyze the association’s annual report in depth. The comparative study illustrated how key figures can be used to analyze the housing cooperative financial status. The conclusion is that actors on the cooperative apartment market that lack economic education does not use the annual reports at all as decision making materials. Even those with economic education lack the ability to analyze the housing cooperatives financial status in depth. The thesis suggests that the treated key figures with accompanying explanatory text should be presented in each annual report. It would mean that all actors in the cooperative apartment market could analyze the housing cooperation’s The purchase of a cooperative apartment is for most people the largest venture in their life. The housing cooperative is responsible for the running expenses and maintenance of the property and the house. To finance these costs, the owner of the cooperative apartment has to pay a monthly fee. The monthly fee, combined with possible interest costs if the apartment was funded by a loan, make the total accommodation cost for the cooperative apartment owner. Therefore it should be of importance to analyze the economic status of the housing cooperation prior the purchase. The purpose of this thesis is to examine the extent to which buyers use the annual reports of the housing cooperatives as decision-making material for the purchase, and provide suggestions on how to make the annual report more readable and understandable. Data were collected by literature, government agencies and other organizations in the real estate economic field. The questions above were answered through empirical research in the form of questionnaires and interviews, as well as a comparative study of three housing cooperatives in the inner city of Stockholm. The questionnaires indicates that only those with economic education made use of and could interpret the annual report when buying their cooperative apartment. The more discursive interviews showed that even those with economic education lacked the knowledge to analyze the association’s annual report in depth. The comparative study illustrated how key figures can be used to analyze the housing cooperative financial status. The conclusion is that actors on the cooperative apartment market that lack economic education does not use the annual reports at all as decision making materials. Even those with economic education lack the ability to analyze the housing cooperatives financial status in depth. The thesis suggests that the treated key figures with accompanying explanatory text should be presented in each annual report. It would mean that all actors in the cooperative apartment market could analyze the housing cooperation’s The purchase of a cooperative apartment is for most people the largest venture in their life. The housing cooperative is responsible for the running expenses and maintenance of the property and the house. To finance these costs, the owner of the cooperative apartment has to pay a monthly fee. The monthly fee, combined with possible interest costs if the apartment was funded by a loan, make the total accommodation cost for the cooperative apartment owner. Therefore it should be of importance to analyze the economic status of the housing cooperation prior the purchase. The purpose of this thesis is to examine the extent to which buyers use the annual reports of the housing cooperatives as decision-making material for the purchase, and provide suggestions on how to make the annual report more readable and understandable. Data were collected by literature, government agencies and other organizations in the real estate economic field. The questions above were answered through empirical research in the form of questionnaires and interviews, as well as a comparative study of three housing cooperatives in the inner city of Stockholm. The questionnaires indicates that only those with economic education made use of and could interpret the annual report when buying their cooperative apartment. The more discursive interviews showed that even those with economic education lacked the knowledge to analyze the association’s annual report in depth. The comparative study illustrated how key figures can be used to analyze the housing cooperative financial status. The conclusion is that actors on the cooperative apartment market that lack economic education does not use the annual reports at all as decision making materials. Even those with economic education lack the ability to analyze the housing cooperatives financial status in depth. The thesis suggests that the treated key figures with accompanying explanatory text should be presented in each annual report. It would mean that all actors in the cooperative apartment market could analyze the housing cooperation’s financial status in depth with ease.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kth-146884 |
| Date | January 2014 |
| Creators | Bohman, Michael |
| Publisher | KTH, Fastigheter och byggande |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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