Utilização do sistema de informação do emissor de cupom fiscal como instrumento de gestão no setor supermercadista do Estado de Santa Catarina

by Elias, Paulo Roberto

Abstract (Summary)
Such is the case of the Fiscal Coupon Emissary, that grants the emission of documents and is obligatory. It also shows to be an important instrument for managing purposes to theexecutives of the supermarket sector, when linked to the fiscal function, by answering with a reduction in expenses, costs and tributes, by means of specific records. In this way it is possible to demonstrate that by making use of a proper information system linked to the compulsiveness of the ECF, as well as of the fiscal and managing records, that tool converts into a great source for the taking of decisions. Besides, when inserted into the research profile of the accountancy information system, the employment of informatized approaches, together with the emission of automatized documents, requires from the professional in the accounting area the need of knowing the ECF and its applications profoundly, with the aim of atributingvalue to his operational activities. A quantitative, exploratory and deductive methodology was employed, and it had as its background the improvement of the accounting information for the users inside the firms. The universe that takes part in this study involves the supermarket sector in the State Santa Catarina, more specifically the big markets and hypermarkets, and the selection of its sample was based on the published bill. The data base was formed by means of a questionnaire handed to the partakers of the sector, and also of informationobtained from the public sections, mainly through the data coming from the Secretaria de Estado da Fazenda. The research tried to emphasize the importance of the employment of the information systems, its specific management and fiscal records. There was also an attempt ofshowing the forensic/accounting relation involved in the process, due to the strong legal appeal the study is tied to, by approaching tributary concepts to the accounting ones
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Jorge Ribeiro de Toledo Filho; Francisco Antonio Bezerra; Edison Ryu Ishikura

School:Universidade Regional de Blumenau

School Location:Brazil

Source Type:Master's Thesis

Keywords:fiscal coupon emmissary information systems supermarket sector


Date of Publication:10/22/2006

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