“…the Work-in-process inventory) with a future state map only, simulation constitutes an appropriate complementary tool (McDonald, van Aken & Rentes, 2002). This solution to evaluate the profitability of an investment, that constitutes a base requirement for the financing of lean introduction (Sullivan, McDonald & van Aken, 2002), is usually cost effective and generally cheaper than a practical on the field test. Many examples of this approach combining VSM and simulations are available in literature (Abdulmalek & Rajgopal, 2007;Bernards, van Engelen, Schrauwen, Cramer & Luitjens, 1990;Gurumurthy & Kodali, 2011;Lian & van Landeghem, 2007;McDonald et al, 2002;Narasimhan, Parthasarathy & Narayan, 2007;Wang, Guinet, Belaidi & Besombes, 2009).…”