Let us first define Delphi Technique, it a method of forecasting and a decision was made after the collaboration of ideas between the group. One common problem in a business is the "improper or not enough monitoring of cash flow".
We can apply Delphi Technique on this issue in which members will discuss and come up a common idea to resolve this, it is brainstorming activity. One possible solution is the business may need a certified accountant.
