Non-Value Added Cost
Kosten, die keinen Mehrwert erzeugen
Accounting with SAP R/3
The price or cost of any resource consumed by an activity that does not add value to the product or service. Non-value added costs are generally the penalty for poor quality or poor decision making actions in activities "upstream" of the activity that incurs the non-value added cost.
[vgl. www.atimp.army.mil/atia/query/query_defsn.asp, ATIA Integrated Dictionary (22.11.2001), URL]