CIMA P2 Syllabus A. Managing The Costs Of Creating Value - Elimination of non-value adding activities - Notes ^{10 / 10}

Value is only added while a product is actually being processed

When it is being inspected for quality, moving from one part of the factory to another, waiting for further processing and held in store, value is not being added. 

Non-value-added activities (or diversionary activities) should therefore be eliminated.