改善lean培训课件(英文版)

4.0LeanSixSigmaFreescaleDevelopmentFreescaleDevelopment(Rev3)June9,2006IntroductiontoLeanSixSigmaBackgroundConceptsdatebacktoFredrickTaylor,authorofScientificManagement(early20thcentury).Becameindustry-recognizedwhenToyotaintroducedtheirleanmanufacturingmethods(1980s)LeanSixSigmabornfromtheintegrationofleanmanufacturing&DMAIC(early21stcentury)WhatisLeanSixSigma?RoadmapforspeedandefficiencyimprovementandwastereductionDrivesproductivityandrevenuegrowthFoundationbasedonDMAICmethodology&leanmanufacturingtoolsHowever,LeanSixSigmacanbeusedtoimprovethevelocityinanyprocessthroughtheimprovementofspeedandefficiencybyeliminatingwaste.UtilizingLeanSixSigmaLEAN=SpeedImprovementWasteReductionProcessEfficiencyImprovementLeanSixSigmaFlowChartNewProcessorProduct?YesNoDMADVEfficiencyProcessImprovementValueAnalysisRootCauseLEANDMAICAnalyzeDevelopMeasurementCriteriaAnalyzeDesignVerifyMeasureExistingProcessImproveControlStartDefineIsaRedesignRequired?NoYesImproveControlLeanandtheEfficiencyImprovementRoadmap1.0DefineOpportunities2.0MeasurePerformance3.0AnalyzeOpportunity4.0ImprovePerformance5.0ControlPerformanceProblemDefinitionValueAnalysisSearch/ImplementSolutionGuaranteeperformanceCurrentPerformance4.0LeanSixSigmaObjectiveOutlinethe5-stepLeanSixSigmamethodologyandassociatedtoolsandconductsimulationexercisetoillustratewhenandhowtoutilizethisspeedoptimizationandwastereductionmethodology.KeyTopicsValueStreamMappingPokaYokeTaktTimeMudaTimetraps5S4.1IntroductiontoLeanSixSigmaFreescaleDevelopmentDe-mystificationSixSigmavs.LeanConsiderthis…Time&qualityareintimatelylinked,justasSixSigma&Leanarepartnersincostreduction,leadtime,andqualityimprovements.Afirmthatonlydoesonewillbedrivenbytheother–orwillfailtomakerapidprogressbecausewillhavetoinventtheotherprocessonthefly.WhendoweuseLeanSixSigma?TheLeanSixSigmamethodologyshouldbeusedinsteadofDMAICwhen:Designinganewproductinitiallytobeefficientbyeliminatingthewasteupfront.*Aprocessneedstobeimprovedinordertoincreasespeedandefficiencyoreliminatewaste.LeanSixSigmamethodologycanbeappliedthroughoutanyprocessinthebusinessprocesses.TheLeanSixSigmamethodologyshouldbeusedinconjunctionwithDMADVwhen:Limitedinformationwillbeprovidedattheendofthissection.Tolearnmore,readsuchbooksas“LeanDesignSolution”byBartHuthwaite,aleaderinLeanDesign.ImpactofIneffectiveProcessesHenryFordwasthefirsttounderstandtheimpactofspeedoncost.Heobservedthat:Slowprocessesareexpensiveprocesses.Slowprocessesarelow-qualityprocesses.Slowprocessesarewastefulprocesses.“Ordinarily,moneyputintoinventoryisthoughtofaslivemoney,…butitiswaste–which,likeeveryotherformofwaste,turnsupinhighprices.Wedonotownoruseasinglewarehouse!Timewastediffersfrommaterialwasteinthattherecanbenosalvage.”HenryFordKeytoLeanSixSigmaMaterialusuallyspends95%ofitstimewaiting.UsingtheParetoprinciple,80%ofthiswaittimeisdueto20%oftheworkstations.Thisisknownastimetraps.Aleanprocessisonewhichthevalue-addedtimeintheprocessismorethan25%ofthetotalleadtimeofthatprocess.Thegoalofleanisspeed.Improvingspeedissimple.Justrememberthefollowing:ThreeLawsofLeanSixSigmaZeroethLaw(LawoftheMarket)Customercritical-to-qualityissuesmustbeaddressedfirst.FirstLaw(LawofFlexibility)Processvelocityisdirectlyproportionaltoflexibility.Maximumflexibilityisachievedbylaunchingminimumbatchsizes.SecondLaw(LawofFocus)80%ofdelaysinanyprocessarecausedby20%oftheactivities.ThirdLaw(LawofVelocity)Averagevelocityofflowthroughanyprocessisinverselyproportionaltothenumberof“things”inprocessandtheaveragevariationinsupplyanddemand.Toimprovespeed,identifyandeliminatethebiggesttimetrapsusingtheThreeLawsofLeanSixSigma.5PrinciplesofLeanSixSigmaAccuratelyspecifyvaluefromthecustomer’sperspectiveforbothproducts&services.Identifythevaluestreamforproductsandservicesandremovenon-valueaddingwastealongthevaluestream.Maketheproductandservicesflowwithoutinterruptionacrossthevaluestream.Authorizeproductionofproductsandservicesflowwithoutinterruptionacrossthevaluestream.Striveforperfectionbyconstantlyremovinglayersofwaste.LeanSixSigmaTools4.2DefinePhaseFreescaleDevelopmentSixSigmaMethodology–DefineLeanSixSigmaisthepowertodolessofwhatdoesn’tmatterandmoreofwhatdoesmatter.UnknownDMAICProjectSelectionCustomerRequirementsSolutionsIdentifiedImplementSolutionLEANMeasureAnalyzeMeasurementPlanSolutionSelectedImproveControlQualitynoNewProcessorProductnoyesyesDetailedFlowChart–LeanDefineProceedToDMADVEfficiencyProceedToDMAICDataCollectionTestSolutionReturntoappropriatephaseProcessControlMonitorPerformanceManageChangeProjectPlanningTeamCharterProblemStatementStakeholderAnalysisRiskAssessmentProcessMappingMeasurementSystemAnalysisProcessCapabilityDMAICDisplayDataIsaprocessredesignrequired?DesiredResultObtained?ProceedToDMADVnoyesValueAnalysisDefinePhaseIntroductionThefirstphaseinanySixSigmaprojectistheDefinePhase.IntheDefinePhase,theprojectgoalsandscopearedefined.Backgroundinformationontheprocessandcustomeriscollected.Thissoliddefinitionlinkstothenextphase.ThestepscompletedintheDefinePhaseare:SelectaviableprojectCreateateamcharter,outliningprojectgoals,deliverables,andscopeDevelopaproblemstatementCompleteastakeholderanalysis,securingkeysupportandresourcesCompleteaRiskAssessmenttoidentifypotentialprojectrisksDevelophighlevelas-isprocessmapIdentifycustomersandtheirrequirements1Define2Measure3Analyze4Improve5ControlDMAICStep1:ProjectSelectionEZOrderPCCompanyGreatworkonreducingorderdefects!“However,itstillisn’tenough.Ourcompetitorspromiseshorterordercycletimesandtheyfulfillthispromiseeverytime.”DMAICTeamStructureCEOsponsorTeam:Mktg,Ops,Planning,OPSVPchampionScheduling,Routing,MBBConsultantShipping,Crew,ITProjectPlanCustomerInformationwk1Mapping&DataCollectionwk2-3ValueAnalysis&Redesignwk4-5Testingwk6-10Implementwk12ProjectScopeProjectincludesallstepsintheorderfulfillmentprocess.GoalStatementDecreasetheorderfulfillmentleadtimetoone-halfofthecurrenttimebyendofQ3’05.Opportunity/ROIStatementApproximately100ordersarelostperdayduetothelongleadtime.Thistranslatesintolostrevenueof$1.4Mperweekwithlostprofitsof>$500Kperweek.BusinessCaseEZPCOrderCompanyhastheworstorderfulfillmenttimeintheindustry.Itisestimatedthattheorderfulfillmentprocessis75%longerthanindustrybenchmark.DMAICStep2:ProjectPlanningTeamCharterExample(LeanSixSigma)ProcessMappingshowstherelationsamonginputsandoutputsofaprocess.Somecommonprocessmappingtechniques:SIPOCMapFunctionalDeploymentMappingDetailedprocessstepmappingValueStreamMappingDMAICStep2:ProjectPlanningProcessMappingSIPOCExample:BoardManufacturingProcessStartBoundary:InventorygoestofloorEndBoundary:ShiptocustomerAssemblyQualityAssurancePackPCBAssemblyStepPCBPackandShipSoldermfgerCompMfgerBoardMfgerSuppliers:SolderComponentsBoardsInputsAssembledpcbOutputsSystemsplantCustomersLabelMakerBoxSupplierPCBAssemblySuppliers:PeopleEquipmentBoxBoardsInputsDamagedpcbBoxedpcbOutputsSystemsplantCustomersDMAICFunctionalDeploymentMappingExampleSub-processesEntryOrderApproveCreditProcurementManufacturingRequestRoutingShippingBillingDepartmentSalesOfficeOrderDept.Credit/CollectInven.Cont.TrafficShpg./Rec.Mig./QCPurchasingBillingAccts./Rec.A1A4A3A2A5A6A7A8A9D1D2A10A11A12A13A14A15A16A17A18D3A19A20A21A22DMAICDetailedProcessMappingExampleDMAICGetLotFromStockerBarcodeLotPromisperformsSetupPlacelotonPhotocellLotisprocessedOverlaymeasuredDataenteredintoDataLogIncontrol?ReworkOCAPCDmeasuredIncontrol?ADIInspectionAnyDefectsSeen?BarcodeLotPlaceLotinStockerPromisperformsSetupBarcodeLotRemoveLotfromCDSEMCheckRTDonPromisDataenteredintoDataLogQueueatMetrologyPlacelotonOverlayToolRemoveLotFromPhotocellRemovelotfromOverlayToolQueueatMetrologyBarcodeLotBarcodeLotBarcodeLotPlacelotonCDSEMPromisperformsSetupGetLotFromStockerCheckRTDonPromisBarcodeLotBarcodeLotYesYesYesNoNoNoValueStreamMappingDMAICIntheDefinePhase,youwillcreateavaluestreammapfortheas-isprocess.ValueStreamMap(VSM)isusedtocaptureallkeyflows(work,information,materials)inaprocessandimportantprocessmetrics.ToconstructaValueStreamMap:Prework:CreateSIPOCandtop-downprocessmapinordertoidentifyscope,keymetrics,andbasicprocesssteps.Determinewhatindividualproduct,process,orserviceyouwillmap.Drawtheprocessflow.Addthematerialflow.Addtheinformationflow.Collectprocessdataandconnectittotheboxesonthechart.Addprocessandleadtimedatatothechart.Verifythemap.ValueStreamMapExampleStep1DMAICStep1:Determinewhatindividualproduct,process,orserviceyouwillmap.Chooseonethatfulfillsasmanyofthefollowingcriteriaaspossible:Hasacommonflow(allproducts/servicesinthefamilyuseessentiallythesamesteps)HashighvolumeandcostMeetsindustryorothersegmentationcriteriaimportanttothecompanyHasthebiggestimpactoncustomersorthecustomersegmentofchoice.ValueStreamMapExampleStep2DMAICStep2:DrawtheprocessflowStartattheendoftheprocesswithwhat’sdeliveredtothecustomer&workupstream.Identifythemainactivities.Placetheactivitiesinsequenceonthemap.DMAICStep3:AddthematerialflowShowthemovementofallmaterial.Grouptogethermaterialwiththesameflow.Mapallsub-processes.Includeanyincominginspections,andmaterialandprocesstestingactivities.Addsuppliersatthebeginningoftheprocess.ValueStreamMapExampleStep3DMAICValueStreamMapExampleStep4Step4:AddtheinformationflowMaptheinformationflowbetweenactivitiesFormanufacturingareas:DocumenttheproductionordersassociatedwiththepartsthroughtheprocessDocumenttheschedulingsystemandtrackingofthepartsastheymovethroughtheprocessDocumenthowtheprocesscommunicateswiththecustomerandsupplierDocumenthowinformationisgathered(electronic,manual,‘golook’,etc.)BuyerBehaviorInformal/FormalTransactionsOutboundCommunicationsComplaintsInboundCommunicationsResearchMarketIntelligenceCustomersSourcesofCustomerVoicesStep3:CustomerRequirementsDMADVCTP’sCTQ’sVOCCCR’sVOBCBR’sPerformanceMetricsVOB-VoiceoftheBusinessCBR-CriticalBusinessRequirementsCTP-CriticaltotheProcessVOC-VoiceoftheCustomerCCR-CriticalCustomerRequirementsCTQ-CriticaltoQualityServiceDysfunctionalSatisfaction+DelightersPrimarySatisfiersMustBeServiceFullFunctional-DissatisfactionVoiceoftheCustomer(VOC)isusedtodescribecustomers’needsandtheirperceptionsofyourproductsandservices.KanoAnalysisDefinePhaseCompletionChecklistProjectimportanceandbenefitMeasurablebusinessgoalsTeamadvisors,teamleader,membersProjectlimitations(budget,time,resources)KeyprocessesinvolvedCustomerrequirements/specificationsValuestreamprocessmapsBytheendoftheDefinePhase,youshouldbeabletodefineforyoursponsor:DMAICDefinePhaseTollgateQuestionsDMAICTeamReadiness Whoaretheimprovementprojectteammembers,includingBBs/ProjectLeadsandMBBs/Coaches? Isthereregularly100%attendanceattheteammeetings?Arethereanyconstraintsknownthatbearontheabilitytoperformprojectwork?Howistheteamtrackinganddocumentingitswork? Istheteamadequatelystaffedwiththedesiredcross-functionality?Ifnot,whatadditionalresourcesareavailabletotheteam?DefinePhaseTollgateQuestionsDMAICTeamCharterHasateamcharterbeendevelopedandcommunicated? Whatarethecompellingbusinessreasonsforembarkingonthisproject?Istheprojectlinkedtokeybusinessgoalsandobjectives?Whataretheroughorderestimatesoncostsavings/opportunitiesonthisproject? Whatspecificallyistheproblem?Wheredoesitoccur?Whendoesitoccur?Whatisitsextent? DefinePhaseTollgateQuestionsDMAICTeamCharter,Con’tWhatisthegoalortargetfortheimprovementteam'sproject?DotheproblemandgoalstatementsmeettheSMARTcriteria?Hasanyoneelse(internalorexternaltotheorganization)attemptedtosolvethisproblemorasimilaronebefore?Ifso,whatknowledgecanbeleveraged?Howwilltheprojectteamandtheorganizationmeasurecompletesuccessforthisproject?Whataretheyforeachteammemberanditsleadership?Whereisthisdocumented?DefinePhaseTollgateQuestionsDMAICTeamCharter,Con’tWhataretheboundariesofthescope?Whatisinboundsandwhatisnot?Whatisthestartpoint?Whatisthestoppoint?Hasahigh-levelprojectplan,Ganttchart,orsimilarbeendeveloped/completed?Whatarethedynamicsofthecommunicationplan?Whatcriticalcontentmustbecommunicated-who,what,when,where,andhow?DefinePhaseTollgateQuestionsDMAICCustomers(andCTQs) Hasthecustomer(s)beenidentified? Aretheredifferentsegmentsofcustomers? Hastheimprovementteamcollectedthe'voiceofthecustomer'(obtainedfeedback-qualitativeandquantitative)? Whatcustomerfeedbackmethodswereusedtosolicittheirinput? Havethecustomerneedsbeentranslatedintospecific,measurablerequirements?How?DefinePhaseTollgateQuestionsDMAICBusinessProcessMappingHasahigh-level'asis'processmapbeencompleted,verifiedandvalidated? HasaSIPOCdiagrambeenproduceddescribingtheSuppliers,Inputs,Process,Outputs,andCustomers? Hastheteaminvestigatedwhattheythinkitisvs.whatitactuallyisvs.whatitshouldbevs.whatitcouldbe? Isthecurrent'asis'processbeingfollowed?Ifnot,whatarethediscrepancies? Aredifferentversionsofprocessmapsneededtoaccountforthedifferenttypesofinputs? Howwasthe'asis'processmapdeveloped,reviewed,verifiedandvalidated? FreescaleDevelopment4.3MeasurePhaseSixSigmaMethodology–MeasureOurlifeisfritteredawaybydetail.Simplify,simplify!ThoreauDMAICProjectSelectionCustomerRequirementsSolutionsIdentifiedImplementSolutionLEANAnalyzeMeasurementPlanSolutionSelectedImproveControlQualitynoNewProcessorProductnoyesyesDetailedFlowChart–LeanProceedToDMADVEfficiencyProceedToDMAICDataCollectionTestSolutionReturntoappropriatephaseProcessControlMonitorPerformanceManageChangeProjectPlanningTeamCharterProblemStatementStakeholderAnalysisRiskAssessmentProcessMappingMeasurementSystemAnalysisProcessCapabilityDisplayDataIsaprocessredesignrequired?DesiredResultObtained?ProceedToDMADVnoyesValueAnalysisDMAICMeasureDefineThesecondphaseinaLeanSixSigmaprojectistheMeasurePhase.ThegoaloftheMeasurePhaseistodeterminethecurrentlevelofperformanceoftheprocessunderevaluation(thebaseline).TheprimaryoutputsoftheMeasurePhaseare:Y=f(x)relationshipMetricsDatacollectionplanCurrentprocessperformance(cycletime,efficiency,etc.)AmorefocusedproblemstatementMeasurePhaseIntroductionThisnarrowstherangeofpotentialcausestoinvestigateinthenextphase.DMAIC1Define2Measure3Analyze4Improve5ControlIn-classExerciseWhataretheprocessmeasuresforEZPCCompany?WhataretheresultmeasuresforEZPCCompany?Whatistheissuestatement?DMAICValueStreamMappingIntheMeasurePhase,youwillcollectdataonprocessefficiencyandprocesstimesfortheas-isvaluestreammap.ValueStreamMap(VSM)isusedtocaptureallkeyflows(work,information,materials)inaprocessandimportantprocessmetrics.ToutilizeaValueStreamMapintheMeasurePhase:UsethecurrentstatemapfromtheDefinePhaseasyourbaseline.Collectprocessdataandconnectittotheboxesonthechart.Addprocessandleadtimedatatothechart.Verifythemap.DMAICValueStreamMapExampleStep5Step5:CollectprocessdataandconnecttotheboxesonthechartWalktheprocesstoobserverealityForeachstep,gatherthefollowingdata:Trigger–whatstartsthestepSetuptimeandprocessingtime/unitTaktrate(rateofcustomerdemand)Percentdefectiveand/orscraprate(inmfg)Numberofpeople/shiftDowntime%WIPdownstreamandupstreamCostoflinkstoIT,warehouses,etc.BatchsizeDMAICValueStreamMapExampleStep6Step6:AddprocesstimesandleadtimestothechartIncludedelays(queuetimes),processing(value-add)time,setuptime,etc.DMAICValueStreamMapExampleStep7Step7:VerifythemapHavenon-teammemberswhoknowtheprocessreviewtheflowanddata.Checkwithsuppliersandcustomersaswell.Makechangesasneededtothevaluestreammapandthencheckthefinalversionwiththepeoplethatworktheprocess.DMAICMeasurePhaseCompletionChecklistThedescriptionoftheprocessindetailInputs,process,andoutput/resultsmeasuresFocusandpriorityoftheprojectGeneratedandorganizedideasDatatrends/patternsAs-isvaluestreammapUnderstandingoftheprocessefficiencyBeforemovingontotheAnalyzePhase,youshouldbeabletopreciselydefinewhatproblemsareoccurringandunderwhatconditionstheyarelikelytoappear.Youshouldbeabletoshowyoursponsor:DMAICMeasurePhaseTollgateQuestionsDMAICKeyMeasuredIdentifiedWhatarethekeyinputvariables?What’sthekeyprocessvariables?Whatarethekeyoutputvariables? Whatkeymeasuresidentifiedindicatetheperformanceofthebusinessprocess? Whataretheagreedupondefinitionsofthehighimpactcharacteristics(CTQs),defect(s),unit(s),andopportunitiesthatwillfigureintothesigmacalculationsandprocesscapabilitymetrics?MeasurePhaseTollgateQuestionsDMAICDataCollectionWasadatacollectionplanestablished? Whatdatawascollected(past,present,future/ongoing)? Whoparticipatedinthedatacollection? Howdidtheteamselectasample? Whathastheteamdonetoassurethestabilityandaccuracyofthemeasurementprocess? WasagaugeR&Rconducted? Wasstratificationneededinthedatacollectionandanalysis?MeasurePhaseTollgateQuestionsDMAICPerformanceBaselineWhatisthecurrentprocessperformanceintermsofitcapabilityindices? Whatisthecurrentprocessperformanceintermsofitsyieldorsigmalevel(s)? Howlargeisthegapbetweencurrentperformanceandthecustomer-specified(goal)performance? Haveyoufoundany'groundfruit'or'low-hangingfruit'forimmediateremediestothegapinperformance? Whatparticularqualitytoolsdidtheteamfindhelpfulingettingthroughthemeasurephase?Hasthecharterchangedatallduringthecourseoftheproject?Ifso,whatchangedandwhy?4.4AnalyzePhaseFreescaleDevelopmentSixSigmaMethodology–AnalyzeMyconsisteffortisinthedirectionofsimplicity.Complexityistheenemy…HenryFordDMAICProjectSelectionCustomerRequirementsSolutionsIdentifiedImplementSolutionLEANMeasurementPlanSolutionSelectedImproveControlQualitynoNewProcessorProductnoyesyesDetailedFlowChart–LeanProceedToDMADVEfficiencyProceedToDMAICDataCollectionTestSolutionReturntoappropriatephaseProcessControlMonitorPerformanceManageChangeProjectPlanningTeamCharterProblemStatementStakeholderAnalysisRiskAssessmentProcessMappingMeasurementSystemAnalysisProcessCapabilityDisplayDataIsaprocessredesignrequired?DesiredResultObtained?ProceedToDMADVnoyesValueAnalysisMeasureAnalyzeDefineDMAICAnalyzePhaseIntroductionThethirdphaseinaLeanSixSigmaprojectistheAnalyzePhase.ThegoaloftheAnalyzePhaseistoconductvalueanalysisandidentifyvalue-addedandnon-value-addedprocesses.Theoutputisatheorythathasbeentestedandconfirmed.TheprimaryoutputsoftheAnalyzePhaseare:ValueaddedprocessesNon-valueaddedprocessesValue-addedandnon-valueaddedtaskidentificationwillformthebasisforimprovementsinthenextphase.1Define2Measure3Analyze4Improve5ControlDMAICTo-BeValueStreamMapIntheAnalyzePhase,theas-isvaluestreammapisanalyzedforVA,BNVA,&NVA(waste)tasks.ValueStreamMap(VSM)isusedtocaptureallkeyflows(work,information,materials)inaprocessandimportantprocessmetrics.ToutilizeaValueStreamMapintheAnalyzePhase:UsethecurrentstatemapfromtheMeasurePhaseasyourbaseline.2.Utilizingthe7wastetypedefinitions,gothrougheachelement,oneatatimeanddeterminewhichelementscontainwaste.Attachsomemeasurementofscaletothewaste.DMAICValueAddedvs.Non-ValueAddedAnalysisDMAICWhyconductaValueAnalysis?UsetodistinguishprocessstepsthatcustomersarewillingtopayforfromthosetheyarenotTheobjectiveisto:Identify&eliminatethehiddencoststhatdonotaddvaluetothecustomerReduceunnecessaryprocesscomplexityReduceprocessleadtimeIncreasecapacitybybetterutilizingresourcesDMAICConductingaValueAnalysisToperformavalueanalysis:Classifyeachprocessstepasvalueadd,businessnon-valueadd,ornon-valueadd.Addupthetimespentincategory.DisplaytheresultsusingaTimeValueMaporValue-addChart.Decidewhattodonext:Value-addtasksshouldbeoptimizedandstandardizedBusinessnon-value-addtasksshouldbecheckedwiththecustomer,andwherepossible,minimizedoreliminatedNon-value-addtasksshouldbeeliminatedDMAICDefinition:Value-Added(VA)Value-Added(VA),alsocalledCustomerValue-Added(CVA):Anyactivityinaprocessthatisessentialtodelivertheserviceorproducttothecustomer.MustbeperformedtomeetcustomerneedsAddsformorfeaturetotheserviceEnhancesservicequality,enableson-timeormorecompetitivedelivery,orhasapositiveimpactonpricecompetitionCustomerswouldbewillingtopayforthisworkiftheyknewyouweredoingthisTip:Ifit’snotclearwhetherataskisvalue-addornot,imaginewhatwouldhappenifyouSTOPdoingit.Wouldyouexternalorendcustomercomplain?Ifso,it’svalue-added.DMAICDefinition:BusinessNon-Value-Added(BNVA)BusinessNon-Value-Added(BNVA):ActivitythatarerequiredbythebusinesstoexecutiveVAworkbutaddnorealvaluefromacustomerperspective.Usuallyincludesworkthat:ReducesfinancialriskSupportsfinancialreportingrequirementsAidsintheexecutionofvalue-addworkIsrequiredbylaworregulationTip:Pickanactivity.IfyouSTOPdoingitnow,wouldyourinternalcustomerscomplain?Ifyes,thenitisprobablybusinessnon-value-added.DMAICDef