The “Kalkula Kustu” guide is a practical training resource developed through the collaboration of the International Labour Organization (ILO) and Irish Aid, designed specifically for small business operators in Timor-Leste’s tourism and hospitality sector. Written in Tetun, the national language, this manual addresses a critical gap in business education by making cost calculation methods accessible to local entrepreneurs who may not be fluent in English or Portuguese.
The guide walks participants through fundamental concepts such as identifying fixed and variable costs, calculating the true cost of providing a service or product, and setting prices that ensure profitability while remaining competitive. It covers practical scenarios relevant to guesthouses, small restaurants, tour operators, and craft vendors — the backbone of Timor-Leste’s emerging tourism economy.
This resource forms part of a broader ILO and Irish Aid effort to strengthen livelihoods in Timor-Leste through skills development. The tourism sector has been identified as a key growth area for the young nation, which gained independence in 2002. However, many small operators lack the financial literacy needed to run sustainable businesses. The Kalkula Kustu program directly addresses this challenge, empowering local entrepreneurs to make informed decisions about pricing, budgeting, and reinvestment.