"Tamara Calculates" is the logical continuation of "Theo Diligent, the Big Contract." In this volume, the reader learns all the relevant key figures related to Theo's factory and understands the interconnections. They witness an overhead cost analysis, a machine minute rate calculation, and discover all the important steps for creating a parts calculation. The guiding principle becomes transparency for efficiency. Outlined factory plans bring Theo's factory to life. An engaging discussion about cost reduction measures leads to a remarkable confession from the business owner.