Lean thinking is a waste-oriented concept that aims to reach highest value and eliminate the waste. It is thought that managing the non-physical waste which are evaluated as cost, time, quality is an important necessity as much as physical wastes. For managing the wastes, the causes of waste in building production process should be analysed after they are determined. Within the scope of this study, non-physical waste occured in construction process have been identified with its causes. Subsequently, critical causes of waste have been analysed in terms of realization probability and cost, time, quality waste effects, with generating waste matrix for each non-physical waste. Thus, it has been aimed to create a leading work for firms that how they could manage their non-physical waste during construction process. Because; due to the fact that construction industry is both dynamic and complex, it is thought the sector needs innovative management approaches to achieve its quality, time and cost goals. And it is believed that, these management approaches should provide the usage of both physical and non-physical sources effectively to be beneficial on sector and global scale.