KENYA · GUIDE 0442 · EDITION 4.7
Coffee table 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 17,500.00 invoice against KSh 13,925.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for coffee table 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 sample order: One ordinary indoor timber coffee table, 900 × 500 × 450 mm high, with approved timber, top and leg design. Competent furniture maker determines joint and support details. Exclude seating/stepping use, glass tops, electrical additions and a universal load rating.
Charging basis to confirm: table. 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 |
|---|---|---|---|
| Timber, provisional cubic metres | 0.035 | KSh 65,000.00 | KSh 2,275.00 |
| Adhesive/hardware | 1 | KSh 650.00 | KSh 650.00 |
| Maker hours | 16 | KSh 500.00 | KSh 8,000.00 |
| Finish supplies | 1 | KSh 1,300.00 | KSh 1,300.00 |
| Tool/workshop allocation | 1 | KSh 900.00 | KSh 900.00 |
| Delivery | 1 | KSh 800.00 | KSh 800.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 13,925.00 |
| Priced/accepted output | 1 example units |
| Assumed selling price | KSh 17,500.00 |
| Assumed invoice | KSh 17,500.00 |
| Difference before excluded costs and tax | KSh 3,575.00 |
Illustrative batch cost = 0.035 × 65000 + 1 × 650 + 16 × 500 + 1 × 1300 + 1 × 900 + 1 × 800 = KSh 13,925.00; cost per priced unit KSh 13,925.00. Revenue = 1 × KSh 17500 = KSh 17,500.00; pre-tax difference KSh 3,575.00. 0.035 cubic metres is a fictional purchase allowance, not a cutting design; confirm real board dimensions/waste. Sixteen labour-hours span supported drying/cure periods. Tax, premises, finance and actual rework must be added where applicable; no guaranteed earnings.
Check cash timing and a weaker outcome
TRAINING-0442: a fictional order for the scoped offer in section 01, using 1 priced units at KSh 17,500.00 each. Buyer group: Apartment households and small accommodation operators. No buyer was contacted and no order was completed.
Teaching invoice = 1 x KSh 17,500.00 = KSh 17,500.00. The selected input lines in section 06 total KSh 13,925.00; their difference from this assumed invoice is KSh 3,575.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 5,250.00. The invoice balance is KSh 12,250.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 8,675.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 17,500.00. Cash against the selected example bill is KSh 3,575.00 before other payments. If a hypothetical 10% increase in the largest selected line (Maker hours) adds KSh 800.00, the unchanged invoice leaves KSh 2,775.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 1,750.00 is a receivable. Cash collected is KSh 15,750.00 and collected cash less the selected bill is KSh 1,825.00. 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
BESSEY furniture-making tools
Manufacturer workholding context only; does not validate a furniture design or joint strength. Reference check recorded 2026-10-26.
Watco Danish Oil instructions
Manufacturer preparation/cure/care for this named finish only; not every furniture use or food-contact suitability. 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