@inproceedings{Saukkoriipi2004_329, author = {Saukkoriipi, Lasse}, editor = {Bertelsen, Sven and Formoso, Carlos T.}, title = {Perspectives on Non-Value Added Activities: The Case of Piece-Rate in the Swedish Construction Industry}, booktitle = {12th Annual Conference of the International Group for Lean Construction}, year = {2004}, address = {Helsingør, Denmark}, url = {https://www.iglc.net/papers/details/329}, abstract = {One strategy to reduce the costs of building projects is to reduce non-value added activities. This paper describes the concept of non-value added activities by using three separate theoretical concepts: lean production, activity-based costing and management, and poorquality costing. The piece-rate system is one part of many building projects that includes several non-value added activities. These piece-rate related activities are used as a case to elucidate how the three concepts can affect the amount of non-value added activities.}, keywords = {Non-value added activity, lean production, activity based costing and management, poorquality costing, piece-rate, building project}, }