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I. Derun, postgraduate student

Taras Shevchenko National University of Kyiv, Kyiv

EVALUATION OF NON-CURRENT ACCOUNTING SOFTWARE SELECTION

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.

JEL I24, M19 658: 001.895

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1. Clark Burton R. Creating Entrepreneurial Universities:

Organizational Pathways of Transformation [Text] / Burton R. Clark. – IAU PRESS, Published for the IAU PRESS PERGAMON, 1998. – 167 p.

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3. Toffler E. The third wave [Text] / E. Toffler. – N. Y., 1980. – P. 560.

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10. Berlin Principles on Ranking of Higher Education Institutions :

[ ] – : http: // www.che.de/

downloads/Berlin_Principles.

11. Global Education Digest 2010: Comparing Education Statistics Across the World. – [Site]. – URL: www.uis.unesco.org/ publications/GED2010.

12. The Times Higher Education World University Rankings. – [Site]. – URL: http: // www.goo.gl/TuEou.

13. The United Nations Educational, Scientific and Cultural Organization. – [Site]. – URL: http: // www.unesko.org/education.

14. The Ranking Webometrics. – [Site]. – URL: http: //

www.webometrics.info. 14. ISCED 2011: International Standard Classification of Education. – [Site]. – URL: http://www.uis.unesco.org/ Education/Pages/international-standard-classification-of-education.aspx.

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-: http-: // www.open-doors.iinetwork.org.

17. Varghese, N.V. (2009) Globalization, economic crisis and national strategies for higher education development. Paris: IIEP UNESCO. [Site] – URL: http://unesdoc.unesco.org/images/0018/001864/186428e.pdf.

18. 2007 : [

-] – : http: // www.unis.unesco.org/template/

pdf/ged/2007GED2007_rus.pdf.

19. : [ ] –

: http://www.mon.gov.ua/

20. .

[ ] / .

// . 2003. . 28. № 3. :

http://bologna.mgimo.ru/about.php?lang=ru&cat_id19&doc_id=211.

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O. Zhylinska, PhD in Economics, Associate Professor, V. Voloshina, postgraduate student

Taras Shevchenko National University of Kyiv, Kyiv

GLOBALIZATION'S ASPECTS OF HIGHER EDUCATION COMMERCIALIZATION

The article is devoted to higher education current trends in the context of commercialization under globalization. The paper analyzes dynamics of the global education market, identifies factors that influence the choice of university and educational programs abroad. The importance of world universities rankings as information products that reflect the quality of education is shown. The study characterizes Ukrainian realities of globalization's activation in higher education.

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JEL E44, G14, G15 336.767.2

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