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Accountancy of Housing Co-operatives
FLEISCHMANNOVÁ, Petra
The aim of this thesis is to define the specifics of accounting treatment management and maintenance of housing stock and related activities in the housing cooperative. I chose two small housing cooperatives in Domažlice, where I have outlined particular specifics: accounting of services and rent, purchase of cooperative property, conversion of apartments into personal ownership, maintenance and technical improvements in residential buildings and the financial statements.
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Hire Costs of the Co-operative Flats
PETŘÍK, Lukáš
This thesis examines the structure of rent paid for the co-operative flats, traces the development of the proportion of individual components of the rent in the recent years and prognosticates its presumable future development on the basis of the acquired data. The thesis is divided into two parts. The first part, the ?Literature search?, provides the essential information for the practical part and explains the basic terms such as flat, co-operative flat, renting a flat, rent for a flat, etc. For the reader to be able to obtain more information, the interest associations involved in the matters of the deregulation of rent and its history are listed and described in this study. The ?Practical part? examines the legal regulations concerning the rental system, i.e. the laws and ordinances by which the state has regulated the co-operative rents for the individual types of housing co-operatives since 1989. These co-operatives are building housing co-operative, people's housing co-operative and privatize housing co-operative. The practical part further includes and analysis of the structure of rent and the development of its components in the flat in Prachatická 1, České Budějovice in the period between January 1st, 1995 and January 1st, 2011. These components are longtime reserve, payment investment credit, membership fee SČMBD, benefit on management, insurance house and real estate tax. On the basis of the monthly payments of the rent the development of the components is outlined and represented in graphs. The causes that had effect on the values of the individual components in the given period are explained in chapter 4.2 and subsequently in chapter 4.3, which includes the prognostication of the future development on the basis of the acquired data. According to the present analysis, the overall rent for the flat in Prachatická 1 will probably rise slightly in the future, but not beyond the solvency of the occupant.
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Sociological Aspects in further Development of Panel Housing Estates
GOLKOVÁ, Iveta
The bachelor´s thesis is generally separated into two parts. Literature backround characterizes the environment and the current state of housing developments. General characteristics of housing developments is described both in sociological and economic terms and also from legal point of view. Literature backround constitutes a theoretical basics for the problematics. Context and continuity of problematics are in case of a particular housing development and particular housing co-operaitve solved in analytical part. The analytical part is processed using two methods, questionnaire surveys and interviews. Data arising from the results of these methods are the primary sources for this bachelor thesis. The main objective is to analyze the current social culture of the population and its impact on further development and sociological research links in the selected housing co-operative. The most significant finding of the analytical part is that in a relatively short period the social culture in the housing development passed through a very positive change, although the technological defects of housing developments, caused by conceptual shortcomings of the construction, is still considered one of the most important factors affecting the satisfaction with standard of living of population. Satisfaction with housing is another important aspect of development.Very positive finding is that 90 % of the surveyed population is relatively satisfied with their living. Another important finding of the analytical part is that the activity of housing co-operatives contribute to positive perceptions of the level of housing and has an effect on its increase. Based on these findings we can conclude that the active participation of the population can be very beneficial and effective. As to the status of panel houses in cooperative ownership,a more rich exchange of information between co-operatives could be beneficial. This could be a significant factor in future development of housing estates.
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Performance Provided to the Flats Occupants
HLAVÁČ, Adam
The title of bachelor work is Performance Provided to the Flats Occupants. Main targets are to define separately each service, detect costs progress of each service and their part in total cost and outline of the future progress. This work is divided in two main parts. The first part is theoritical. It contains terms and information, which are used in the bachelor thesis. From this part comes the next one, which is pratical. For this part was choosen flat, which proper Stavební bytové družstvo v Českých Budějovicích. The analysis of progess is make from transcription of months advance payments rent and for services joint with flat from 1th January 1995 to 1th January 2011. Costs in transcriptions are not final. They are advance payments only. Their range depends on last period expenses. Firstly legal regulations were defined. It was found out that housing co-operatives of DBV type don´t have legal resolutions. Last legal resolutions was the law number 85/1995 Sb. For other types of housing co-operatives the same legal resolutions like for not co-operatives flats are used. There was found that two articles (wages and other services) are wrongly classed by house co-operative. Then it was found that the service payments for a flat in the total payments are 64.42%. Their importance is considerable. The largest representation in the services are the costs for heating. Finally estimation of future prices was made. The costs for heating and water tariffs have tendency to rise. Payments for the lift depend on prices of elektricity and it´s consuption.
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Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms
Přikrylová, Eva ; Stejskalová, Irena (advisor) ; Chrápková, Taťána (referee)
The objective of the Bachelor's thesis "Accounting of Building Repairs and Maintenance for Various Organizationally Legal Forms" is to provide summary of the issue. It brings a description of the current legal regulations in this area, legal and accounting standards, classification of organizationally legal forms and specific accounting regime analysis. The thesis concludes with recommendations in the repairs and maintenance of buildings and brings an overview of the state grants. In the last chapters there is analysis of accounting regime of concrete case of flat owners associations, flat cooperative and LTD.
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