Studierende stehen vor dem LC und blicken lächelnd einer Kollegin mit einer Mappe in der Hand nach.

Non-Value Added Activity

German Translation

Vorgang, der keinen Mehrwert generiert


Accounting with SAP R/3

Short Description

Any activity for which the customer of the product or service is not willing to pay. Normally, an activity that repairs mistakes, compensates for lack of quality, duplicates another activity, or produces waste is considered non-value added. (Compare to VALUE ADDED ACTIVITY and SECONDARY ACTIVITY.)
[vgl., ATIA Integrated Dictionary (22.11.2001), URL]