Multi-criteria evaluation of financial and accounting systems intended for small and medium-sized enterprises

The article proposes a procedure of multi-criteria evaluation and selection of financial and accounting systems (FA) intended for small and medium-sized enterprises, based on the use of the Analytic Hierarchy Process (AHP). The attention was paid to the complexity of the decision problem with the simultaneous indication of the usefulness of the AHP method in this process. The procedure is illustrated by a practical example. The analyses used the offer data of three selected FA systems (Rewizor GT, Yuma FeliKS, KsH Varico). The systems were assessed in terms of the degree of advancement of the available functions (function automation, information readiness of the system), flexibility of configuration, ergonomics, scope of service and costs. The procedure was performed twice. Once for all the established evaluation criteria (study A), the second time excluding the criterion of system costs (study B). In both cases, a different order of ranking was obtained.