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Ohno called the third type of waste “Overburden.” It’s the sort of behavior that Scott Adams regularly lampoons in his Dilbert cartoons. It includes onerous company policies that get in the way, unnecessary reporting that has people filling out forms for the sake of filling out forms, and meaningless meetings that suck up time and don’t deliver any value.
Scrum: The Art of Doing Twice the Work in Half the Time
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