Takt time is the important tool needed for the assessment of current system. It is a tool used to
eliminate over servicing. The ED works sometimes in two shifts with 12 hours per shift, and
sometimes in three shifts with 8 hours in each shift. The lunch breaks as well as other necessary
breaks for the working staff are covered by another staff. So the total available time is 24 hours aday which equal to 86400 sec. As mentioned in Table 1, in average, the annual ED visits (flow) is
35,000, which is equivalent to 96 visits per day. So the Takt Time for each process of the service is
the same and calculated below with the reference to formula mentioned in [9].