Muda is a Japanese word meaning "futility; uselessness; wastefulness", and is a key concept in lean process thinking, like the Toyota Production System (TPS) as one of the three types of deviation from optimal allocation of resources the others being mura and muri.

Muda only work that produces Business value for which a customer is willing to pay.

Muda is any Friction (constraint or impediment) that causes unnecessary waste to occur. Often this is some record keeping that does not a Business value.

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