Sparande för framtida underhåll i Stockholms bostadsrättsföreningar : En kvantitativ studie om vilka faktorer som påverkar sparandet

Sammanfattning: Background: Studies indicates that housing cooperatives doesn't save enough for future renovations with various factors as explanation. This is a high risk for the tenants who might need to pay increased rents because of the lack of savings. In 2015 there was an investigation partly to investigate how the current rules operates and if there is a need for a new rule set for housing cooperatives. Purpose: The study is to investigate how housing cooperatives in Stockholm save for future maintenance in order to cover future expenses and how the factors the associations age, indebtedness and annual fee affect savings. The study also intends to analyse the impact of smaller associations and associations that hold land rights on the associations savings. Framework: Accounting in organizations without any purpose for profit, theories about resource valuation, maintaining capital and depreciations explains. Today’s practice is presented together with earlier research in this area. Method: The study is a part of a quantitative research and the sample size is 357 housing cooperatives. Data has been collected through annual reports with calculation of key figures as help. To aim the purpose of the study was the data analysed with a correlation analysis and multiple regression analysis. The result has thereafter been analysed with support of theories and previous research. Results: The study has provided evidence that housing cooperatives save too little for future maintenance. The study has also helped to reduce the ambiguity regarding which factors affect saving. The multiple regression analysis showed a statistical significance for the variables indebtedness and age, but not for annual fee, size and land ownership.