KENYA · GUIDE 0861 · EDITION 4.7
Beaded jewellery making in Kenya: Pricing, Costing and Cash Flow Example
Editorial update: 28 October 2026 · Business planning reference · Review scope
Use one accepted sale unit throughout
Work through a fictional KSh 6,500.00 invoice against KSh 4,450.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for beaded jewellery making. The order below is an invented teaching case. It is not a completed customer job, an operating approval or a prediction of demand or earnings.
The example offer and its boundary
Fictional jewellery order: make ten adult fashion bracelets with a target closed length of 180 mm, using twenty-six 6 mm beads, two compatible crimps, one clasp and one closed connector per bracelet. Twenty-six nominal beads occupy about 156 mm, leaving roughly 24 mm for findings; actual hole orientation, bead tolerances and clasp length determine the final fit. This is not children’s jewellery. Do not promise precious-metal content, allergy safety or a gemstone identity without documentation.
Charging basis to confirm: piece. The rates and quantities below are teaching assumptions. Even a previously recorded listing is not adopted here as a current quotation or an earnings forecast.
Itemised arithmetic
| Selected input/activity | Quantity | Assumed unit rate | Selected cost |
|---|---|---|---|
| 6 mm beads including spares | 280 | KSh 5.00 | KSh 1,400.00 |
| Beading wire metres | 3 | KSh 180.00 | KSh 540.00 |
| Compatible crimps | 20 | KSh 8.00 | KSh 160.00 |
| Clasp-and-connector sets | 10 | KSh 65.00 | KSh 650.00 |
| Jewellery cards | 10 | KSh 20.00 | KSh 200.00 |
| Assembly and quality hours | 5 | KSh 300.00 | KSh 1,500.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 4,450.00 |
| Priced/accepted output | 10 example units |
| Assumed selling price | KSh 650.00 |
| Assumed invoice | KSh 6,500.00 |
| Difference before excluded costs and tax | KSh 2,050.00 |
Batch cost = KSh 4450; allocated cost per sale unit = KSh 445.00; assumed revenue = 10 × KSh 650 = KSh 6500; pre-tax scenario surplus = KSh 2050. Ten accepted bracelets are sale units. The full spare-bead purchase is charged to this pilot; leftover stock should be recorded for later batches rather than costed twice. Wire/crimp figures are invented assumptions. Ask Kenyan suppliers for composition, quantity packs, delivered price and tax; tool purchase and rejected samples are separate.
Check cash timing and a weaker outcome
TRAINING-0861: a fictional order for the scoped offer in section 01, using 10 priced units at KSh 650.00 each. Buyer group: gift buyers and accessory shops. No buyer was contacted and no order was completed.
Teaching invoice = 10 x KSh 650.00 = KSh 6,500.00. The selected input lines in section 06 total KSh 4,450.00; their difference from this assumed invoice is KSh 2,050.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 1,950.00. The invoice balance is KSh 4,550.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 2,500.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 6,500.00. Cash against the selected example bill is KSh 2,050.00 before other payments. If a hypothetical 10% increase in the largest selected line (Assembly and quality hours) adds KSh 150.00, the unchanged invoice leaves KSh 1,900.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 650.00 is a receivable. Cash collected is KSh 5,850.00 and collected cash less the selected bill is KSh 1,400.00. This differs from invoice margin; do not spend the unpaid amount as though it is already cash.
The scenario is complete only as a teaching record of the stated lines. Add actual excluded startup and operating costs using file 12, and replace every assumed rate before relying on a quote. Use measured accepted output for the actual invoice; unaccepted output is not automatically chargeable.
For an actual quote, add all relevant excluded costs, use measured accepted output, and compare amounts from the same period. An unpaid invoice balance is not available cash. A deposit held for an uncompleted obligation is not automatically earned income.
References and their limits
Beadalon: Crimping Technique
Manufacturer wire/crimp/tool technique; component compatibility and workmanship must be checked on the actual jewellery. Reference check recorded 2026-10-26.
Fire Mountain Gems: Secrets to a Wrapped Loop
Wrapped-loop formation and finishing; not a material-composition or allergy guarantee. Reference check recorded 2026-10-26.
Recorded references support only the scope stated beside them. They do not prove current supplier stock, a local quotation, actual buyer demand, operator competence or the feasibility of this particular business. Later editorial changes do not refresh earlier source-check dates.
Prepared by Business Starter Guides using AI-assisted drafting and desk editorial checks. Independent operator trials and specialist certification are not claimed. See the editorial method for the review scope.
Editorial method and evidence limits