When applying TPS, you start with examining the manufacturing process from the customer's perspective. The first question in TPS is always "What does the customer want from this process?" (Both the internal customer at the next steps in the production line and the final, external customer.) This defines value. Through the customer's eyes, you can observe a process and separate the value-added steps from the non-value-added steps. You can apply this to any process—manufacturing, information, or service.
