distinct in that they use different resources, skills or equipment; happen in different places, or at different times. This necessitates handovers from one step to another. Handovers, if delayed, result in the accumulation of inventory inside a process. In this respect a process is a coordinating device combining steps to produce a result. Third, the result can be defined and the flow planned in sufficient detail before production. Fourth, a process can be repeated in an identical or similar fashion. Similar repetitions can be expected to produce similar or near similar results. By improving the process, results can be improved.