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Purpose

The purpose of this paper is to develop a useful framework for identifying a new lean waste classified as polarization. Complementing the extant lean conceptual framework, the authors argue there is a need to understand how resources are deployed and how these can be best aligned to maximise their value‐adding contributions. The purpose of this paper is therefore to identify a conceptual framework and a supporting practitioner approach for understanding and identifying instances of the non‐value adding polarization of resources.

Design/methodology/approach

A captious and taxonomic review of the lean conceptual literature is made and the link to the resource‐based view (RBV) of the firm is acknowledged. A conceptual framework is developed and adopting an action case study approach through practitioner intervention, a lean resource mapping framework is presented.

Findings

A useful mechanism is developed following a sequential processing mapping framework concluding with a “current state” lean resource matrix. Visualising how resources are aligned to functional needs to deliver customer‐based products, a “future state” lean resource matrix can then be developed to remove the non‐value adding activities of the resources employed.

Originality/value

The outcomes of this paper include a useful conceptual framework for understanding how resources are aligned to a business's processes, products and plant. Operationalising the conceptual framework, a useful practitioner approach to reducing resource waste and increasing value, is also presented.

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