chapter  23
Value Analysis (Value-Added Analysis)
ByH. James Harrington
Pages 18

Less than 50% of resources in most organizations are dedicated to producing the real value-added that a customer would be willing to pay for.

H. James Harrington

Value analysis is the analysis of a system, process, or activity to determine which parts of it are classified as real-value-added (RVA), business-valueadded (BVA), or no-value-added (NVA).