Supervision certainly satisfies the enabling condition. Is there a change in state? There are two of answering in the affirmative. First, supervising can be viewed as an enabling resource that is consumed by the operational activities that do produce a change of state. Thus, supervising is a secondary activity that serves as an input that is needed to help bring about the change of state expected for value- added primary activities. Second, it could be argued that the supervision brings order by changing the state from uncoordinated activities to coordinated activities Once value-added activities are identified, we can define value-added costs. Value-added costs are the costs to perform value-added activities with perfect efficiency.