Non-value-added (NVA) activities, such as inspection, transfer, and idleness, increase costs because production or performance time
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Non-value-added (NVA) activities, such as inspection, transfer, and idleness, increase costs because
• production or performance time is lengthened.
• workers are engaged in activities for which cus¬ tomers are not willing to pay.
• time is money.LO.1
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Related Book For 
Cost Accounting Foundations And Evolutions
ISBN: 9780324235012
6th Edition
Authors: Michael R. Kinney, Jenice Prather-Kinsey, Cecily A. Raiborn
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