Lean manufacturing is a production philosophy that considers the expenditure of resources for any goal other than the creation of value for the end customer to be wasteful and a target for elimination. Therefore, lean manufacturing aims to minimise the amount of assets, resources and time in the production process. Viewed from the perspective of the customer who consumes the product or service, ‘value’ in this instance is defined as any action or process that a customer is willing to pay for. Lean manufacturing is centred on creating value with less work, less time and less resources. Lean manufacturing utilises a combination of techniques based upon the Toyota Production System [TPS]. See also Agility.