Hi
if all the files are in the same directory you can easily do this with a macro. Try this:

Sub Hyperlinks_add()
Dim MyDir As String, CCell As Range, HRange As Range

'range with file names to copy
Set HRange = Range("B3:B186")
'directory of linked files:
MyDir = "C:\Users\Matthew Tingle\Documents\BUSINESS DOCUMENTS\ESTIMATES\2013\"

For Each CCell In HRange.Cells
    ActiveSheet.Hyperlinks.Add anchor:=CCell.Offset(0, 1), Address:=MyDir & CCell & ".doc"
Next CCell
End Sub