Abstract

Lean manufacturing has historically focused on eliminating waste from physical production processes; however, increasing digitalization has shifted a substantial portion of operational effort toward information processing and decision making. Existing Lean frameworks lack formal mechanisms to model and quantify inefficiencies arising within these cognitive processes. This paper introduces Cognitive Waste Theory, a mathematical extension of Lean manufacturing that defines cognitive inefficiency as a distinct form of operational waste. Cognitive waste is conceptualized as non-value-adding mental effort generated by misaligned information flow, task structure, and organizational learning dynamics. The framework decomposes cognitive waste into five analytically separable categories: Information Overload, Context Switching, Knowledge Fragmentation, Cognitive Load, and Learning Lag, each expressed through formal mathematical representations grounded in cognitive and operations theory. To enable quantitative assessment, the study proposes normalized waste functions and develops two composite indices: the Cognitive Efficiency Index (CEI), capturing the ratio of effective decision output to cognitive load, and Information Flow Efficiency (IFE), structured analogously to Overall Equipment Effectiveness. Furthermore, classical Lean instruments are reformulated for analytical application in the cognitive domain through Information Value Stream Mapping and Cognitive 5S. By embedding cognitive constructs within a measurable Lean framework, this work provides an attempt to establish a rigorous foundation for analyzing, comparing, and improving cognitive performance in digitally intensive manufacturing systems.

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