Publication: Expansión ferroviaria en España en el siglo XIX. Entorno económico-social y modelo contable ferroviario: MZA (1875-1900)
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2017-01-10
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Universidad Complutense de Madrid
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Abstract
El transporte ferroviario ha servido durante sus años de historia como principal medio de transporte en el siglo XIX. MZA es una de las grandes compañías que comenzó sus trabajos de constitución y ampliación para el desarrollo de la economía nacional a mediados del siglo XIX. Los primeros transportes se realizaron bajo las directrices de la Real Orden de 31 de diciembre de 1844, que establecía las reglas principales para los primeros ferrocarriles españoles y más tarde, la Ley General del Ferrocarril de 1855. La razón que obligó a estas compañías a construir el tendido fue la inexistencia previa de una red viaria que permita la prestación del servicio de transporte, lo que, efectivamente, exige un gran volumen de inversión y condiciona la fase de implantación y expansión del negocio. Santos, Fidalgo y Santos (2011b:745) señalan que “las primeras compañías españolas tuvieron que acometer, junto con el estado, a través de un modelo de concesión, la construcción de la infraestructura precisa para hacer viable la prestación del servicio, lo que supondría en la gestión de estas compañías un esfuerzo adicional al negocio principal. El importante volumen de inversión y recursos que exigía la construcción, hizo que algunas compañías considerasen esta actividad –según el objeto social que definen en sus Estatutos-‐ como una fase dentro de su actividad principal”. Este trabajo está basado en el estudio de la Compañía española del Ferrocarril Madrid, Zaragoza y Alicante (MZA) durante los años 1875 a 1900, siendo el principal motivo de constitución la creación de una red de transporte que facilitara la apertura de la economía nacional a través del mar; es decir, encontrar en su finalidad la unión del transporte ferroviario con el marítimo para desarrollar una mayor exportación del producto nacional. Uno de los objetivos del trabajo de investigación es intentar determinar qué procedimientos se han podido seguir en la elaboración de las cuentas y sus estados, qué criterios se han podido aplicar, y qué tipos de valoración se observan en los elementos que constituyen los estados contables para determinar si existe alguna posible normalización en la presentación de los mismos. Todo ello, con la finalidad última de evidenciar la flexibilidad del modelo ante los impactos del contexto social y económico español durante el último cuarto del siglo XIX. Ello implica, asimismo, investigar si el modelo contable de la compañía sirve como representación de su actividad y si es válido para la toma decisiones. El método de investigación elegido ha sido el análisis del caso histórico a lo largo del periodo 1875 a 1900. Las fuentes primarias que han servido como base documental esencial del trabajo, han sido las Memorias Anuales de la compañía, así como actas tanto de los Consejos de Administración como de las Juntas Generales de Accionistas. Utilizando, también, normativa legal y reglamentación interna disponible...
Railway transport has been during its long history the main means of transportation in the nineteenth century. MZA is one of the great companies that began their constitution and expansion for the development of the Spanish economy in the mid-‐nineteenth century. The first transports were carried out under the guidelines of the Real Orden de 31 de Diciembre de 1844 (Royal Order of December 31, 1844), which established the main rules to frame the first Spanish railways and later the Ley General del Ferrocarril de 1855 (General Railway Act, 1855). The reason that forced these companies to build was the lack of a rail network that allows the provision of the transport. What requires a large volume of investment and the implementation and business expansion. The first Spanish companies had to undertake, together with the State, through a concession model, building the infrastructure needed to make possible their activities. All of this was an additional effort to the main business in managing these companies. Some companies looked at this activity, according to the social object defined by its Charter as a phase in its main activity, due to need of the large volume of investment and resources (Santos, et al. 2011b:5). This work is based on the study of the Spanish Railway Compañía Madrid, Zaragoza and Alicante (MZA) for the term 1875-‐1900. The main reason of MZA's constitution was building a transport network to facilitate the opening of the national economy by the sea; i.e., the union of rail transport to the maritime export to develop greater national product. One of the main objectives of the research is try to determine accounting practices of the company to prepare the accounts and their statements, what criteria have been applied, and what procedure of assessment for the components of the financial statements, to determine whether there is a possible standardization of the accounting information supplied. The final aim is to demonstrate the flexibility of the model to the impacts of Spanish social and economic context during the last quarter of the nineteenth century. This also involves investigating whether MZA's accounting model supplied the true and fair view of its activity and if it was a successful model for decision making The research method chosen has been the case method, analyzing the historical case in the period 1875 to 1900. The primary sources have served as essential documentary basis for the work; they has been the annual reports of the company and both, the Minutes of Councils of Body and of the General Meetings of Shareholders...
Railway transport has been during its long history the main means of transportation in the nineteenth century. MZA is one of the great companies that began their constitution and expansion for the development of the Spanish economy in the mid-‐nineteenth century. The first transports were carried out under the guidelines of the Real Orden de 31 de Diciembre de 1844 (Royal Order of December 31, 1844), which established the main rules to frame the first Spanish railways and later the Ley General del Ferrocarril de 1855 (General Railway Act, 1855). The reason that forced these companies to build was the lack of a rail network that allows the provision of the transport. What requires a large volume of investment and the implementation and business expansion. The first Spanish companies had to undertake, together with the State, through a concession model, building the infrastructure needed to make possible their activities. All of this was an additional effort to the main business in managing these companies. Some companies looked at this activity, according to the social object defined by its Charter as a phase in its main activity, due to need of the large volume of investment and resources (Santos, et al. 2011b:5). This work is based on the study of the Spanish Railway Compañía Madrid, Zaragoza and Alicante (MZA) for the term 1875-‐1900. The main reason of MZA's constitution was building a transport network to facilitate the opening of the national economy by the sea; i.e., the union of rail transport to the maritime export to develop greater national product. One of the main objectives of the research is try to determine accounting practices of the company to prepare the accounts and their statements, what criteria have been applied, and what procedure of assessment for the components of the financial statements, to determine whether there is a possible standardization of the accounting information supplied. The final aim is to demonstrate the flexibility of the model to the impacts of Spanish social and economic context during the last quarter of the nineteenth century. This also involves investigating whether MZA's accounting model supplied the true and fair view of its activity and if it was a successful model for decision making The research method chosen has been the case method, analyzing the historical case in the period 1875 to 1900. The primary sources have served as essential documentary basis for the work; they has been the annual reports of the company and both, the Minutes of Councils of Body and of the General Meetings of Shareholders...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad II, leída el 14/01/2016