Looking at Non Value Added through the P&L

Bill Waddell suggests a way to show non value added activities by "reshuffling" the categories of expenses in the P&L statement.

http://www.evolvingexcellence.com/blog/2011/09/changing-the-discussion.html

It may help to focus management on improving their performance, even if initially the approach is looking only at ways to reduce costs and not on how to increase revenues. 

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Santiago Velásquez Martínez