KENYA · GUIDE 0854 · EDITION 4.7
Cat scratching post 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 11,000.00 invoice against KSh 10,000.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for cat scratching post 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 maker order: develop two floor-standing cat scratching-post prototypes for a local pet shop. Each draft uses a 500 × 500 × 24 mm plywood base, a 90 × 90 × 700 mm untreated solid-wood post, replaceable sisal covering and recessed fixings selected by a competent maker. These dimensions describe a development sample, not a validated design or load rating. Exclude climbing platforms, wall mounting, hanging toys and animal use until a competent pet-product assessment addresses stability, materials and entanglement.
Charging basis to confirm: scratching post. 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 |
|---|---|---|---|
| Cut plywood bases | 2 | KSh 900.00 | KSh 1,800.00 |
| Cut solid-wood posts | 2 | KSh 700.00 | KSh 1,400.00 |
| 10 mm sisal rope metres provisional | 70 | KSh 45.00 | KSh 3,150.00 |
| Reviewed hardware sets | 2 | KSh 250.00 | KSh 500.00 |
| Maker development hours | 7 | KSh 450.00 | KSh 3,150.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 10,000.00 |
| Priced/accepted output | 2 example units |
| Assumed selling price | KSh 5,500.00 |
| Assumed invoice | KSh 11,000.00 |
| Difference before excluded costs and tax | KSh 1,000.00 |
Batch cost = KSh 10000; allocated cost per sale unit = KSh 5,000.00; assumed revenue = 2 × KSh 5500 = KSh 11000; pre-tax scenario surplus = KSh 1000. Two prototypes are the sale units. Seventy metres of nominal 10 mm rope is a provisional purchase assumption, not a verified wrap yield; at a 0.36 m wood perimeter and 700 mm height, rope thickness, compression, end finishing and the larger wrap circumference determine consumption. Professional design assessment, finishes, tax and delivery are unpriced extras. Quote these before any retail release.
Check cash timing and a weaker outcome
TRAINING-0854: a fictional order for the scoped offer in section 01, using 2 priced units at KSh 5,500.00 each. Buyer group: cat owners. No buyer was contacted and no order was completed.
Teaching invoice = 2 x KSh 5,500.00 = KSh 11,000.00. The selected input lines in section 06 total KSh 10,000.00; their difference from this assumed invoice is KSh 1,000.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 3,300.00. The invoice balance is KSh 7,700.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 6,700.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 11,000.00. Cash against the selected example bill is KSh 1,000.00 before other payments. If a hypothetical 10% increase in the largest selected line (10 mm sisal rope metres provisional) adds KSh 315.00, the unchanged invoice leaves KSh 685.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 1,100.00 is a receivable. Cash collected is KSh 9,900.00 and collected cash less the selected bill is KSh -100.00. 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
RSPCA Australia: Why does my cat scratch the furniture?
Scratching preferences, full stretch and support; the proposed maker dimensions are unvalidated prototypes. Reference check recorded 2026-10-26.
HSE: Woodworking Information Sheets
Machine-specific safety guidance route; competent operators and guarded machinery remain required. 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