completing bills of materials for engineering of ships, processing people through a security office of a Navy shipyard, processing new members into a professional association, reimbursing employees for expenses, processing job applicants …. And you can think of many more. Obviously, it's easiest to apply the concepts of takt time and one-piece flow in relatively high-volume and repetitive service operations in which there is some consistency in the cycle time per unit, but the Toyota Way is never satisfied with doing only what is easy.