AN INFORMATION SUB-SYSTEM MODEL FOR THE UTILIZATION OF THE RECEIPT PRINTER AS A MANAGEMENT INSTRUMENT IN THE SUPERMARKET SECTOR IN THE STATE OF SANTA CATARINA

The supermarket sector in the State of Santa Catarina, as well as other sectors, has invested in technology and information systems. Public authorities make legal requirements about this sector which, at first, serve only as fiscal control, as in the case of the Receipt Printer-RP. This paper aims to demonstrate how the RP is used in the companies studied. It also aims to show the feasibility of the RP as a tool for management purposes, with results in reducing expenses, costs and tax charges, by means of specific reports. An information subsystem model will be considered as a management tool with the use of the RP. The methodology adopted was quantitative, with an exploratory and deductive study. The universe of this study is the supermarket sector in the State of Santa Catarina, using a sample chosen by the invoicing criterion. The database was formed by questionnaires sent to the sector and other information provided by public agencies, through the use of special data from the State Department of Finance, which is responsible for the control of RPs. Results indicate that it is possible to use the RP as a management instrument. [PUBLICATION ABSTRACT]