Takt Time is the rate at which products or services should be produced to meet the rate of customer demand. It is derived from the German word, Taktzeit, which is often referred to as the heartbeat or drumbeat of production in Lean Manufacturing
The value, in conjunction with the current loading (production) rates, is used to analyze process loads, bottlenecks, and excess capacity. The study will indicate which operations are ahead of the demand rate and which are not, both indicating opportunities for improvement. This is strictly a formula and calculation. Use it to compare the measured "loading" to quantify whether an operation meets, exceeds, and by how much.
Available work time
Takt time = --------------------------------------
Customer demand rate
It may commonly be known by the team members which operations have capacity and which are the constraints but it is not known to what degree and amount compared to the other processes.
In order to meet the delivery demands of the customer each bottleneck will need to resolved so the loading is faster than the takt time. Hence we can conclude it is more of Tactical approach.