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.
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.
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.
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