Lean Definition
“A systematic approach to identifying and eliminating waste (non-value-added activities) through continuous improvement by flowing the product at the pull of the customer in pursuit of perfection”
-- The MEP Lean Network
Value Added
Any activity that increases the market form or function of the product or service. (These are things the customer is willing to pay for.)
Non-Value Added
Any activity that does not add market form or function or is not necessary. (These activities should be eliminated, simplified, reduced or integrated.)