Value Added Activity
Accounting with SAP R/3
A activity in a process that adds value to an output product or service, that is, the activity merits the cost of the resources it consumes in production. It contributes to producing a designated product or service that meets customers requirements and that the customer is willing to pay for.
[vgl. www.c3i.osd.mil/bpr/bprcd/mglossry.htm (6.1.2002), URL]