ОТНОСНО НЯКОИ ПРОБЛЕМИ ПРИ ОЦЕНЯВАНЕ НА ПРЕДПРИЯТИЯ
ON SOME PROBLEMS OF THE VALUATION OF ENTERPRISES

Summary/Abstract: The purpose of this article is to present and analyze some problems in assessing the value of enterprises by conducting an analytical review of the Bulgarian scientific literature indexed in the scientific database Google Scholar. The review covers the period until the end of May 2022. Methodologically, the review uses a systematic approach and the methods of induction and deduction. It is based on eight scientific publications that correspond to the researched topic. The results of the review show that the topic is relevant in the current dynamic economic environment. The identified problems in the valuation of the enterprises refer to the presence of subjectivity in the valuation of the enterprise, lack of access to reliable information, conditionality in determining future cash flows, the absence of a full-fledged capital market and the insufficient publicity of Bulgarian companies. The article concludes with some recommendations for future research.

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