Non-value added activity (NVA) is activity that customer is not willing to pay for and even worse this activity can add lead time and cost without creating value. Value Stream Mapping (VSM) is one of Lean tools to identify NVA. Activity-Based Costing (ABC) is one of cost estimation method to identify NVA. Each of those two methods has its advantages and disadvantages. The objective of this research is to build an integrated model to combine the advantages of VSM and Cost Estimation in order to reduce cost and lead time. That integrated model will be implemented in shoe last industry. The result shows that integrated model has a significant result to guide improvement process and reduce cost and lead time. That integrated model is applicable in practical used to analyze company through the identification of NVA.