Value, in this context, pertains to any action or process that a customer would be willing to invest in.

The essence of Lean Manufacturing lies in refining the fluidity of processes or actions and systematically eradicating any inefficiencies or inconsistencies.

Key Steps in Implementing a Lean Manufacturing System:

1. Develop a streamlined manufacturing system characterized by simplicity.
2. Acknowledge that there is always scope for enhancement and refinement.
3. Engage in a continuous process of enhancing the design of the lean manufacturing system.