Cash Flow Bullwhip control using a multicriteria model

Moroccan producers of households’ detergents suffered from cash flow bullwhip. This distortion of financial flow originated from the bullwhip effect produced during the COVID 19 pandemic. A recent study confirms that some performance attributes are correlated with the degree of exposure to the CFB. The relative significance of these performance criteria, however, is not immediately apparent. The objective of this research is to develop a multi-criteria mathematical model which will serve as a basis to assess the performance of the companies under study and to define the determinants of Cash Flow Bullwhip control using the MACBETH method. This research is conducted on a sample of Moroccan producers of household detergents. The findings indicate that the importance of financial variables is higher than that of supply-chain elements, and internal control factors. Good supply chain asset management, financial efficiency, financial liquidity, control activities, financial debt, and supply chain credibility are the main levers to control the CFB.