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VSM is a methodology ( can be made user specific ) used for segregating value adding & non-value adding items in a process. Process can be either manufacturing or information management or any other process like health care, supply chain etc.
It can used as quality tool to enhance a company's quality management.
VSM is a lean management method of analyzing the current process and deciding what the future process is to be. it is done my analyzing what are the value adding and non-value adding activities in a process. not all non-value adding activities are waste activities but the help build-up to the value adding activities.