AB Activity Analysis Non-value-added activity Value-added activity Increases time spent on Increases worth of product or service but product or service to a does not increase worth customer Unnecessary from Customer is willing to customer perspective pay for Some can be eliminated without affecting market value or quality Business-value-added 海南大学董建华讲授 activities are essential 11-13海南大学董建华讲授 11- 13 Activity Analysis Value-added activity Increases worth of product or service to a customer Customer is willing to pay for Non-value-added activity Increases time spent on product or service but does not increase worth Unnecessary from customer perspective Some can be eliminated without affecting market value or quality Business-value-added activities are essential ABM