Dear Mr. VK, Most of the members has shared their views as Management process is a value adding activity, including me. But the example given above "the report making" was a value adding item but now it is not since the technologies available to do such works. So NVA and VA shall be periodically reviewed corresponding to the latest vogues I would like to copy the extract of Mr. Suresh Jayaram 05 may 2009, that, if we rate it as NVA there is room for improvement since NVA is a actionable workfront. if we rate it as VA there are chances of no improvement on it. So it is always advisable to consider a doubtful activity as a non value adding to open the room for improvement. Zahir Hussain