The Real Meaning of Lean

Waste is not confined just to the more easily identified manufacturing side of things but can manifest itself throughout the organization. An example might be inaccurate work instructions leading to waiting time or the generation of rework or, even worse, scrap product.

A simple test to see if an activity is NVA or not is to ask this question: "Would the customer be happy to pay for the activity I have just carried out?" If that activity was completing your time sheet, then an honest answer would be no; it's not value-added from the customer point of view.