KENYA · GUIDE 0112 · EDITION 4.7
Dried vegetable packing 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 18,000.00 invoice against KSh 13,100.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for dried vegetable packing. 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 dried-sukuma leaf packing: one hundred 100 g pouches, ten kg accepted dried leaves, from twelve kg assessed dried material from one documented processor. Two kg reject/residual is illustrative, not a drying yield. Agree leaf-only/stem policy and intended cooking use; no nutrient-retention, therapeutic or instant-ready-to-eat claim. Repacking does not validate the supplier's drying process.
Charging basis to confirm: pack. 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 |
|---|---|---|---|
| Assessed dried leaves, kg | 12 | KSh 700.00 | KSh 8,400.00 |
| 100 g pouches, each | 100 | KSh 12.00 | KSh 1,200.00 |
| Labels, each | 100 | KSh 4.00 | KSh 400.00 |
| Sort/pack labour, hours | 8 | KSh 250.00 | KSh 2,000.00 |
| Scale/sealer hire, day | 1 | KSh 500.00 | KSh 500.00 |
| Delivery, trip | 1 | KSh 600.00 | KSh 600.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 13,100.00 |
| Priced/accepted output | 100 example units |
| Assumed selling price | KSh 180.00 |
| Assumed invoice | KSh 18,000.00 |
| Difference before excluded costs and tax | KSh 4,900.00 |
Illustrative selected cost: KSh 13,100.00; cost per accepted sale unit: KSh 131.00; assumed receipts: KSh 18,000.00; difference against selected lines: KSh 4,900.00. All rates and two-kg difference invented. Purchased dry leaves, not fresh crop, are the input. Excludes supplier drying/validation/testing, water/cleaning, premises/compliance, tax and overhead; no fresh-to-dry ratio assumed.
Check cash timing and a weaker outcome
TRAINING-0112: a fictional order for the scoped offer in section 01, using 100 priced units at KSh 180.00 each. Buyer group: Households and kitchens willing to use dried produce. No buyer was contacted and no order was completed.
Teaching invoice = 100 x KSh 180.00 = KSh 18,000.00. The selected input lines in section 06 total KSh 13,100.00; their difference from this assumed invoice is KSh 4,900.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 5,400.00. The invoice balance is KSh 12,600.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 7,700.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 18,000.00. Cash against the selected example bill is KSh 4,900.00 before other payments. If a hypothetical 10% increase in the largest selected line (Assessed dried leaves, kg) adds KSh 840.00, the unchanged invoice leaves KSh 4,060.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 1,800.00 is a receivable. Cash collected is KSh 16,200.00 and collected cash less the selected bill is KSh 3,100.00. 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
UC Davis / FAO: Processing of Horticultural Crops
Drying equipment, preparation and contamination context; old temperatures, treatment recipes and storage-life claims are not adopted as commercial validation. Reference check recorded 2026-10-26.
KenTrade InfoTradeKenya: Standardization Mark procedure
Official entry point for KEBS product conformity enquiries; actual standards, approvals, scope and fees must be confirmed directly before sale. 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