Action beats or dialogue tags are a useful tool for writers. It is a great way to show the reader what the lead character is thinking and what the other characters are doing.
Stories are about people doing things. Along the way, they say things. To one another. As a conversation progresses, it’s necessary to remind readers which character is talking. Thankfully grammar rules help out—requiring a new paragraph for each change of speaker. But if the conversation is lengthy or if it involves more than two people, attributing lines of dialogue by tagging them with said Jane (or Josephine or Jeremy or Giraldo or Jorge) may become necessary. Learn more.