The aim of the article is to present an exemplary system for recording and analyzing quality costs and to demonstrate that it is helpful in planning and assessing the effectiveness of continuous improvement processes at the operational and strategic level. Various approaches to defining quality costs are described, followed by indicators for assessing effectiveness and tools to collect data on the values of individual groups of quality costs and compare them with financial indicators. The practical part presents a case study on the quality cost accounting system in a medical company and the possibility of using quality cost accounting to plan and evaluate continuous improvement processes and make managerial decisions.

This paper aims to improve understanding of the drivers and barriers to digital transformation in asset management. Accordingly, this paper contributes to the literature by conducting a qualitative Delphi study with 15 experts (including academia, consultancy and industry) to identify, validate, and classify the drivers and barriers affecting digital transformation in asset management. As a result of the experts’ interactions, 20 barriers were identified. The main barriers to digital transformation in asset management are the following: Misunderstanding of the strategic importance of asset management, no clear vision/strategy, existing mindset and culture, inadequate asset management system, lack of understanding of digital trends, and lack of employee knowledge and skills. The study also highlights 12 drivers that are critical to the digital transformation of asset management. These include cost reductions, opportunities in condition monitoring of assets, expected benefits in asset management processes, expected benefits in risk management and others.

Sustainable development refers to the development of a business in such a way that future

generations will be able to satisfy the same needs. This article describes how sustainable

development can be measured by economic performance and a positive impact on the natural

environment. A general indicator of a company’s environmental impact is presented in the

article. It can be determined, on the one hand, by a company’s environmental impact, and on

the other hand, by savings in the use of natural resources, which is associated with savings

in a financial sense. Therefore, it can be used to analyze the progress of sustainability in

terms of environmental and economic performance. The case study provides an example of

how emissions and energy factors can be analyzed to form a synthetic indicator and create

a general indicator.

Management and Production Engineering Review (MPER) is a peer-refereed, international, multidisciplinary journal covering a broad spectrum of topics in production engineering and management. Production engineering is a currently developing stream of science encompassing planning, design, implementation and management of production and logistic systems. Orientation towards human resources factor differentiates production engineering from other technical disciplines. The journal aims to advance the theoretical and applied knowledge of this rapidly evolving field, with a special focus on production management, organisation of production processes, management of production knowledge, computer integrated management of production flow, enterprise effectiveness, maintainability and sustainable manufacturing, productivity and organisation, forecasting, modelling and simulation, decision making systems, project management, innovation management and technology transfer, quality engineering and safety at work, supply chain optimization and logistics. Management and Production Engineering Review is published under the auspices of the Polish Academy of Sciences Committee on Production Engineering and Polish Association for Production Management. The main purpose of Management and Production Engineering Review is to publish the results of cutting-edge research advancing the concepts, theories and implementation of novel solutions in modern manufacturing. Papers presenting original research results related to production engineering and management education are also welcomed. We welcome original papers written in English. The Journal also publishes technical briefs, discussions of previously published papers, book reviews, and editorials. Letters to the Editor-in-Chief are highly encouraged.