KENYA · GUIDE 0418 · EDITION 4.7
Decorative concrete casting 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 10,400.00 invoice against KSh 8,100.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for decorative concrete casting. 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: Cast four small decorative concrete planter pots, approximately 250 mm outside diameter, from one approved mould design. These are ground-supported ornaments, not structural components or food-contact vessels. Make one prototype to check finish, drainage and handling before committing the batch. No universal concrete ratio or guaranteed strength/cure time is supplied.
Charging basis to confirm: finished item. 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 |
|---|---|---|---|
| Casting material allowance, kilograms | 60 | KSh 45.00 | KSh 2,700.00 |
| Reusable mould allocation | 1 | KSh 1,800.00 | KSh 1,800.00 |
| Compatible release/curing supplies | 1 | KSh 400.00 | KSh 400.00 |
| Maker labour hours | 8 | KSh 350.00 | KSh 2,800.00 |
| Protection/packing | 4 | KSh 100.00 | KSh 400.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 8,100.00 |
| Priced/accepted output | 4 example units |
| Assumed selling price | KSh 2,600.00 |
| Assumed invoice | KSh 10,400.00 |
| Difference before excluded costs and tax | KSh 2,300.00 |
Illustrative batch cost = 60 × 45 + 1 × 1800 + 1 × 400 + 8 × 350 + 4 × 100 = KSh 8,100.00; cost per priced unit KSh 2,025.00. Revenue = 4 × KSh 2600 = KSh 10,400.00; pre-tax difference KSh 2,300.00. Sixty kilograms is a fictional purchased-material allowance pending actual mould volume, waste and product choice. Labour is eight work-hours spread over the supported curing period; no strength value is assumed. Tax, premises, finance and actual rework must be added where applicable; no guaranteed earnings.
Check cash timing and a weaker outcome
TRAINING-0418: a fictional order for the scoped offer in section 01, using 4 priced units at KSh 2,600.00 each. Buyer group: Garden retailers and decor buyers. No buyer was contacted and no order was completed.
Teaching invoice = 4 x KSh 2,600.00 = KSh 10,400.00. The selected input lines in section 06 total KSh 8,100.00; their difference from this assumed invoice is KSh 2,300.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 3,120.00. The invoice balance is KSh 7,280.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 4,980.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 10,400.00. Cash against the selected example bill is KSh 2,300.00 before other payments. If a hypothetical 10% increase in the largest selected line (Maker labour hours) adds KSh 280.00, the unchanged invoice leaves KSh 2,020.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 1,040.00 is a receivable. Cash collected is KSh 9,360.00 and collected cash less the selected bill is KSh 1,260.00. 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
Sika Kenya concrete support
Local manufacturer support for concrete specifications; no universal casting mix given. Reference check recorded 2026-10-26.
Sika Kenya curing products
Manufacturer release/curing product route; selected product instructions and casting requirements govern. 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