Non-value-added activities
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Non-value-added activities are activities that neither enhance the customer's image of the product or service nor provide a competitive advantage; also known as waste activities.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Non-value-added activities. Activities that neither enhance the customer's image of the product or service nor provide a competitive advantage; also known as waste activities.
