158 lat rozrachunków finansowych międzynarodowej komunikacji kolejowej w Bydgoszczy
DOI:
https://doi.org/10.34767/KB.2019.40.09Słowa kluczowe:
Kolej Wschodnia PKP, rozrachunki, Centralne Biuro RozrachunkówAbstrakt
The origins of financial settlements of the international railway transport in Bydgoszcz are related to functioning of the Railway Authority in Bydgoszcz, the Central Accounting Office of the Prussian Eastern Railway, which started activity on April 1, 1875. It ran accounting for international transport of goods and passengers based on as many as 114 tariffs. Back then, Prussia had 50 boards of railway companies managing 63 separate networks with 1,400 transportation tariffs in force. Harmonization of tariffs was implemented by the “International Convention concerning carriage of goods by rail” concluded in Berne in 1890. When Poland joined the Berne Convention in 1922, it was necessary to establish a special central rail organizational unit involved in financial accounts with foreign rail authorities for services provided by Polish railways and opposite. Bydgoszcz was chosen as the seat of the Accounting Office, which on July 11, 1929 was named the PKP Central Accounting Office in Bydgoszcz. Activity of the Office was interrupted by the outbreak of World War II. Its activity was resumed on March 1, 1945. Later, its name was changed to the Central Foreign Accounts Office of the Polish State Railways.