In Poland, housing cooperatives are among major players that manage residential real estate resources. Housing cooperatives comprise ca 3.17 million flats, a number that corresponds to over 24% of all housing units in Poland. Housing cooperatives are obliged to manage the real estate that they own or that belongs to their members. Managing residential real estate is a complex process, which involves such areas as the use and technical service of the resources, maintenance of their adequate technical condition, provision of services and managing the finances. When the whole process is run effectively, the exploitation and maintenance costs can be likewise effectively controlled. Regular monitoring of cash flows enables managers to determine their levels, identify the structure and analyse the costs incurred. A housing cooperative is, in fact, a non-profit organization, which has a strong influence on how its income is shaped.

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