CENTRAL ACCOUNTING OFFICE OF THE POLISH COAL INDUSTRY IN KATOWICE

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80T00246A050900020001-4
• Release Decision: RIPPUB
• Original Classification: S
• Document Page Count: 12
• Document Creation Date: December 22, 2016
• Document Release Date: September 9, 2010
• Sequence Number: 1
• Publication Date: September 30, 1959
• Content Type: REPORT

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112100110MVIMME 6111 111111
CENTRAL INTELLIGENCE AGENCY
This material contains information affecting the National Defense of the United States within the meaning of the Espionage Laws, Title
18, U.S.C. Secs. 793 and 794, the transmission or revelation of which in any manner to an unauthorized person is prohibited by law.
Central Accounting Office of the
Polish Coal Industry in Katowice
REPORTI
DATE DISTR. 30 SEP Mg
NO. PAGES 1
DATE OF
INFO.
PLACE &
DATE ACQ.
c9ss
report on the Central Accounting Office of
the Polish Coal Industry in Katowice which contains information on the functio:
and working methods of the office as well as information on a branch office in
Walbrzych Waldenburg) , 50X1-HUM
STATE Ix IARMY r NAVY x AIR
LILV
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The Central Accounting Office of the Polish Coal Industry - Kattowitz
I. Duties of the Central Accounting Office in the Polish Coal Industry
(compiled subjects)
II. Working Methods in the Central Accounting Office in Kattowitz
III. The Branch Office in Waldenburg
The Central Accounting Office of the Polish Coal Industry-Kattowitz,
Street Kosciciuszki
I. Duties of the Central Accounting Office in the Polish Coal Industry
The central accounting office of the Polish coal industry in
Kattowitz #s the center of the automatic accounting technique for the
carrying out of the accountings of materials a*i planned wages. When
we consider that this center takes care of alltthelproducing mines (in
total 100 million tons of coal), then we can for "tn approximate
picture of what this firm has to do. Accountingl_ttb__alances for materials
and wage transactions for each month are completed there within a
five day period. The automation of the accounting methods has, roughly,
three advantages:
A. High quality (exactness) of the accountings
B. Relatively fast completion of the accountings
C. Large savings in personnel in the bookkeeping
The central accounting office of the coal industry in Kattowitz
had, like all other firms, its directors and its administrative staff.
The brain of this enterprise was a particular division: the
Organizations and Research Division of the automatic accountings. This
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division is the nerve center for the entire activity of the agency.
According to the appropriate regulations of the Mining Ministry
in the area of materials, all the pit-coal mines(about 85 mines) are
connected to the central accounting office; this means that the
accounting office takes care of the materials bookkeeping. For this
purpose extensive preparations must be made. First of all, the
specialists of the Research Division and experts in the area of materials
of the coal industry made up and, worked out together an index of
products and replacement parts appearing in the mines. Every element
(product or replacement part) has its own symbol. Every product, which
appeared in several assortments (quality, measurement, etc.) had
corresponding sub-designations. The products in this index were
compiled in the branches. The entire work consists of 5 to 8 volumes.
The dates were also taken into account in the index, which makes it
possible for the preparation of statistical compilations. So that
the individual bookkeeping accounts could correspond with one another,
a special key was worked out and these symbols were entered into the
basic documents. But not only preparations by the accounting office
were necessary. A great deal of effort had to be made in the firms.
In the first place new documents had to be introduced in the practice
of the firm, which on the basis of the payment entries makes a machine
accounting possible. The specialists of the Research Division of the accounting
office are now demonstrating for the bookkeeping personnel in the individual
mines and giving lectures in the schools about the new duties. All documents
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were prepared in one of the printing offices subordinate to the
accounting office. The statistics on transactions in materials in
the Mining Ministry were reconciled with the automatic accounting
methods and with the mechanized accounting procedures for the
statistical demands. The statistics from the central accounting office
are further piped directly to the Central mat for the Material
Supplying of the Coal Industry as well as to interested offices of the
Ministry. Only so was it possible that the most exacting statistical
statements on materials could be compiled and sent on between the 8th
and 10th of every month. Still it must be mentioned that in a relatively
short time, not only sizeable but also valuable compilations have been
prepared. The tasks have been made much easier, as only uniform prices
according to the price lists were given, and no producer could break out
from this line. Of course, this created distinct advantages for a
faster and more certain functioning by the central accounting office.
The Research Division of the Kattowitzer Accounting Office directed and
carried out the entire planning work of the central accounting office,
the preparation of the converting of firms into automatic accounting
methods as well as its own conversion.
In the beginning of 1958 new duties began to be developed: Wage
Accounting. In this areas one runs into particularly difficult problems
but it has been proven by the efficiency of this accounting center
that the problem only needed approaching. Numerous special orders and
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special requirements, particularly in the mining industry, made the
obligatory tariff arrangements very difficult to understand; consequently
the machines were of little value. Also, it was unfortunate that the
basic wage 4ea not comprise the chief compensations but bonuses and
extra special payments primarily determine4the size of the wage. The
many special compensations such as the tickets of the miners, etc.
makes the work significantly more difficult. Since the goal has been
set to carry out the accounting down to the net payment, a constant
grow /h ca~nePf,;
problem 4- A with the deductions of the new complicated scalings.
V) 6'ec
Not only taxes and insurance
deducted, but also the union dues, dues
for death insurance and workers relief insurance, installment back
CV e, r
payments for the relief insurance, etc.
e,deducted. These multiple
deductions
rAck e many headaches for the programing of the Kattowitzer Central
Accounting Office.
_61 i6wek:~ibv Even more preparations in the firms themselves
were necessary. The automation of the wage accounting was introduced
experimentally in two large coal mines: in the Hohenzollern mine
in the Beuthener area and in the Pauls mine in the Kattowitzer area.
A great deal of antipathy and mistrust had to be overcome. However,
the first accountings carried out in the summer of 1958 were a complete
success. In an amazingly short time the wage accountings were completed
down to the net figures. Previously in the large firms a staff of accounting
experts sweated day and night over the wages in order to be ready at the
proper time) and often even then there was a delay in making payments; now
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by the 8th of every month the payment lists are ready for the 15th.
On its own initiative, the mine TUROW in the brown coal branch was
the first to follow these experiments. After these results it is assumed
that if the capacity of the central accounting office permits the Mine
Ministry will bring about the automation of all wage accounting in the
mining industry. Also, all sales and shipments of coal are included by
the accounting center.
As already mentioned, the Organization and Research Division
of the Automatic Accounting System represents the motor of the central
accounting office. Moreover, as has already been mentioned, among the
duties of this division is the handling of the designs of all the
documents, which must be introduced into the firms at the time of
conversion over to the mechanized accounting procedure. This division
is organized in two main departments:
A. Accounting of materials, sales and exports
B. Wage accountings
The specialists of this division design the switch panel schemes
for the tabulators.
The head of this division is Dipl. Engineer SLAWSKI~
-1AMET
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The leading employees of the wage accounting groups:
Herr Orendorz
Leading employees of the accounting office for materials:
Herr SWIERCZYNSKI,
Herr Piksaj
Divisions.
The Divisions are sub-divided as follows:
A. The Punch-cards Division
B. The Testing Division
C. The Sorting Division
D. The Tabulating Division
II. Working Methods in the central accounting office in Kattowitz
The carrying out of all duties is the responsibility of the Machine
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These Divisions were equipped with various machines. They had old
German machines, and also machines of the "Bull" type; these formed
Ira
the nucleus for the modernization of the Kattowitzer een'e' accounting
office. The technical equipment constantly in operation consisted of
30-40 punching machines, about 15 sorting machines and about ten
tabulators. The work on the machines ran on the two (or when necessary)
even on the three shift system in order to get it done in periods of high
pressure, that is during the monthly accounting. The personnel of
the machine division numbered about 150-200 people. There were always
some highly-qualified specialists in the stand-by service, who take
care of the smooth-running operation of the machines. The machine
specialists of the Kattowitzer Accounting Center of the coal industry
enjoy a very good reputation in specialist circles and are often
called in for consultation for other perforated-card centers. Also
recognized as capable and reliable are the service personnel of the
punched cards, testing and sorting divisions. The employees were
predominantly female, who through long years practice reached a noticeably
high performance level. They worked together in accord and hve
arrived at a monthly income of 1400-2000 ZI (high for women). Almost
throughout, machine specialists, technicians, were employed, who knew
their machines completely. Generally, it must be said that the service
personnel are of a high caliber.
The technical assistant responsible to the Division Chief
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supervises the technical work of all the divisions. Technical Assistant
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The employees of the Kattowitzer
Central Accounting Office are(/ according to the Lwage rate schedule
of the coal industry. Also the special payments of the coal industry are
given to them: coal, coal miners cards, etc. The monthly income is
above the average of the Polish industrial worker.
The area of administration was divided into two large centers:
A. With the seat in Kattowitz
B. With the seat in Waldenburg
The documentations (material receipts, vouchers, shift books
for the wage accountings, etc.) are also delivered to the central
accounting office in Kattowitz according to an exactly worked out
time schedule. For the largest firms the last date has been set
as the fourth of every month for the preceding month. So that there
is not too much work at the end of the month, the material documents
are delivered regularly in five-day intervals and this must be strictly
adhered to. These accountings take place during the least busy days of
the month.
To actually do all the work, the Kattowitzer central accounting
office of the coal industry was connected to the mine's telephone
system. Then the center had direct connections with all the coal
mines in Poland and all the Unclear entries which appeared in the basic
documentation could be immediately cleared up by telephone.
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III. The Branch Office in Waldenburg
The accounting for the mines in the Waldenburger area was very
difficult to do. The distance and differences in quality in the work
done, made it necessary to open a branch office in Waldenburg. Also,
in connection with this office, the heavily-developed brown coal was
included in the accounts. The branch office of the central accounting
office of the coal industry was located in the large Waldenburger Castle,
which is the residence of the lower Saxon Association of the Coal
Industries. The areas serviced are as follows:
A. The pit-coal mines of the Lower Saxon areas
B. The central repair workshop of the coal industries -
Waldenburg
C. Brown coal mines
Setting up the branch office in Waldenburg created many difficult
problems. Kattowitz made machines and personnel available. However,
in the hiring of new employees for the work in the branch office, among
the local residents, there is a significant difference in intellectual
capacity of the candidate. The recently hired workers were basically
trained in Kattowitz and further trained by experienced workers.
Experienced Kattowitz specialists were sent to Waldenburg for the
monthly accounting. Their activities arc restricted( ly; the
accounting of materials. A staff of about 25 employees was drawn
up. The branch office Waldenburg was equipped with the following
machines:
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A. About 10 punching machines
B. Three sorting machines
C. Three tabulators
Leader of the branch office Waldenburg was Herr ROLIK,
e4l
Up A
SA, these machines were not occupied to their full
capacity. However, in the summer of 1958 the mine Trurow, the first brown
coal mining company, joined with them. The first Waldenburg experiment
in wage accounting was carried out in this mine. Once again schools
and additional training were set up. In the perspective it was planned
that mechanized wage accounting would be installed for all the
Kattowitz-served pit coal mines and later for the brown coal industries.
The Kattowitz central accounting office gsves consideration to 50X1-HUM
extensive expansion plans, in the field of technical equipment as well
as in the development of new areas of application. Significant further
development in the support which the central accounting office receives
from the Mining Ministry is to be expected.
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