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what tax time is how to calculate it and why it is useful in this video i will explain everything about tact time i will not just stop at the formula but i will also explain how to use it in an effective way i will also clarify why tact time is considered one of the most important numbers in lean manufacturing tact time is a fundamental concept relating to having a smooth flow through all stages of production from raw materials to the customer tact time is similar to the concept of a metronome from the german origin of the word tact the formula to calculate it is tax time equals available time over customer demand note that there are two variables the first relates to the customer the second relates to the plant manager so if the demand changes the manager should change the available time to keep the same tact time whenever possible for example the plant manager could use overtime to increase the available time the available time is the current production time after deducting scheduled