Kalkula Kustu (“Costing”) is a Tetum-language workbook from the International Labour Organization’s Hahú no Hadi’ak Ita-nia Negósiu (HHIN) programme, known internationally as Start and Improve Your Business (SIYB). It belongs to the Hadi’ak Ita-nia Negósiu (Improve Your Business) series. The ILO’s BOSS project in Timor-Leste adapted it for small tourism and hospitality businesses. It gives guesthouse, shop and small-enterprise owners a step-by-step way to work out what their products and services really cost and to set prices that cover those costs.
Key contents
- Chapter 1, Know your costs: how costing improves a business, and the different types of cost.
- Chapter 2, Costing a product or service: using a product-costing form.
- Chapter 3, Costs for retail and wholesale businesses: steps to calculate costs and the cost-plus pricing method.
- Chapter 4, Deciding your prices: steps for setting prices and using the break-even point.
- Chapters 5–7: an action plan, answers to the exercises, and a glossary of business terms.
- Format: case studies of a guesthouse (pousada) and a souvenir shop, “your business” reflection boxes, exercises with answers, and action plans at the end of each chapter, for use by trained HHIN trainers.
Document details
- Publisher: International Labour Organization (ILO), SIYB/HHIN programme. Original developed by the ILO regional SIYB office in Harare and revised by the ILO Youth Entrepreneurship Facility. Tourism and hospitality adaptation by the ILO BOSS project, Timor-Leste.
- Year: Original © ILO 1994 (fourth printing 2013); Timor-Leste adaptation undated
- ISBN: 978-92-2-831087-0
- Language: Tetum
- Pages: 68
- Download: PDF (timorleste.tl)