“…According to many studies, the practice of lean manufacturing has been used to effectively improve the operational and financial performance of the organization (Taj and Morosan, 2011;Dora et al, 2013;Fullerton et al, 2014;Godinho Filh et al, 2016;Negrão et al, 2017). The lean can be defined according to a common formula for what has been described in previous studies Tagge et al, 2017;Laureani and Antony, 2017;Randhawa and Ahuja, 2017) as a work without waste that includes a set of practices, thereby contributing to improved performance in the organizations. On the other hand, waste can be defined as anything that has no value within the institution, such as anything other than the minimum amount of equipment, materials, parts, and working time that are essential to production (Pavnaskar et al, 2003;Taj, 2008;Taj, 2011;chen et al, 2013).…”