ОПРЕДЕЛЯНЕ НА ТЕГЛОВНИТЕ КОЕФИЦИЕНТИ ПРИ ОЦЕНЯВАНЕ НА ПРЕДПРИЯТИЯТА: ЕДИН ПРЕГЛЕД НА БЪЛГАРСКАТА НАУЧНА ЛИТЕРАТУРА
DETERMINING WEIGHT COEFFICIENTS FOR EVALUATING ENTERPRISES: A REVIEW OF BULGARIAN SCIENTIFIC LITERATURE

Summary/Abstract: This article presents the results of a systematic review of the Bulgarian scientific literature, indexed in the scientific database Google Scholar until the end of 2021, on the problem of determining the weighting coefficients when assessing the value of enterprises. The review used a structured approach and was based on the PRISMA methodology. The review is based on eight scientific publications that correspond to the research topic. The results of the review show that the topic is current, but still poorly developed in the indexed Bulgarian scientific literature. In addition, management theory and practice primarily relies on the method of expert evaluations to determine the weighting coefficients when evaluating enterprises. The Bulgarian authors recommend the application of a weighted average or arithmetic average approach to determine the fair market value of enterprises. With regard to the managerial evaluation activities in the organizations, the application of a dynamic approach is also recommended.

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