While the HTP analysis just described can serve as a useful decision aid, certain limitations must be noted which relate mostly to assumptions and the subjective nature of the rankings and evaluations. For example, the implementation costs for risk mitigation action plans are assumed to be fixed. However, after the resources have been expended, the risk may not be completely eliminated; its severity may be merely lowered, for instance from “catastrophic” to “severe.” Here, the budget estimated was not sufficient to completely eliminate the risk. The risk might also emerge in a modified form, for which the implementation action plan may be not as effective. The HTP analysis in Figure 3 can therefore only be a decision aid, and not a tool that makes decisions for the supply chain manager. It must be realized that almost all evaluations are subjective, and that assumptions made today may not be valid tomorrow any more. Modifications to Figure 3 may therefore be necessary. Nevertheless, considering these caveats, the suggested approach can help conceptualize and understand the problem in a more structured way.