One of the important management decisions is selection of computer program that will ensure the effective functioning of accounting system in any company with minimal costs. Paper deals with evaluation of non-current accounting software selection and implementation. The purpose of the study is development of the methodical approach of software evaluation for accounting of non-current assets in Ukrainian industrial enterprises.

The methodical criteria of evaluation of the software selection for accounting of non-current assets are suggested which based on the method of experts’ evaluations. These criteria involve a number of quality characteristics which represented in the form of points to evaluate selection of the most effective computer program for accounting of non-current assets.

Keywords: non-current assets, software evaluation, KBSs, commercial-off-the-shelf software.

DOI: http://dx.doi.org/10.17721/1728-2667.2013/147-6/9

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