การวิเคราะห์ความเสี่ยงด้านปฏิบัติการของกระบวนการกระจายสินค้าจากศูนย์รวบรวมและกระจาย สินค้าย่อย เพื่อส่งไปยังผู้บริโภค ตามกรอบ COSO:ERM ของบริษัทแห่งหนึ่งในกลุ่มธุรกิจโลจิสติกส์ / มณีโชติรส รักษา=Operational risk analysis of goods distribution process from hub to consumers according to COSO: ERM of a company in logistics industry /Maneechothiros Ruksa
This study aims to analyze and evaluate operational risks of goods distribution processes from main and sub distribution hubs before delivering the goods to consumers of a company in logistics sector. Risk management plan for the company is also suggested. This study applies COSO-ERM framework, collecting data from in-deph interviews with executives and operational personnel, as well as from observations and related documents. Related situations were identified, and risks evaluated along with analysis of current control activities in order to devise risk management plan for those with levels higher than acceptable for the company and required to be controlled. Additional suggestions for control activities are proposed in the case of inappropriate or insufficient control activities, to heighten the effectiveness.
The results reveal that the company in this case study has 16 items of operational risks of goods distribution processes from main and sub distribution hubs. The items are categorized into 4 items from process risk, 9 items from personal risk, 1 item from external environmental risk, and 2 items from technological risk. The analysis shows that there are 2 items of high-risk, 1 items of moderate-risk, 10 items of low-risk, and 3 items of very-low-risk. Moreover, this study has proposed risk management plan for managing high and moderate risks to the acceptable levels for the company.
