Final answer:
In a JIT environment, anything that is not essential to the production process, such as excess inventory or unnecessary work, is indeed considered as waste. This approach is central to the JIT philosophy, which aims to increase efficiency and decrease waste by receiving goods only as they are needed in the production process.
Step-by-step explanation:
In a JIT (Just-In-Time) environment, the statement that anything superfluous is viewed as waste is True. JIT is a production strategy that strives to improve a business's return on investment by reducing in-process inventory and associated carrying costs. To achieve this, JIT promotes the flow of goods from supplier to the manufacturer to the customer only as required. The philosophy behind JIT is to create the product, in the precise amount, at the precise time, thus eliminating waste tied to overproduction, waiting times, unnecessary transporting, processing steps, inventory, and defects.