KENYA · GUIDE 0389 · EDITION 4.7
Picture hanging service 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 3,300.00 invoice against KSh 2,395.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for picture hanging service. 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: Hang three ordinary framed prints as one customer-approved wall arrangement, each weighed and inspected before choosing the support method. Exclude irreplaceable museum works, cracked glazing, unstable frames, mounting above beds where the selected product prohibits it and unverified adhesive surfaces. An adhesive-strip option is offered only when its exact label supports the frame, finish, dimensions and location; otherwise use a competent installer-selected mechanical system.
Charging basis to confirm: piece or layout. 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 |
|---|---|---|---|
| Layout and fitting labour hours | 2.5 | KSh 450.00 | KSh 1,125.00 |
| Three frame-specific support sets assumption | 3 | KSh 250.00 | KSh 750.00 |
| Template/protection materials | 1 | KSh 120.00 | KSh 120.00 |
| Travel | 1 | KSh 400.00 | KSh 400.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 2,395.00 |
| Priced/accepted output | 3 example units |
| Assumed selling price | KSh 1,100.00 |
| Assumed invoice | KSh 3,300.00 |
| Difference before excluded costs and tax | KSh 905.00 |
Illustrative batch cost = 2.5 × 450 + 3 × 250 + 1 × 120 + 1 × 400 = KSh 2,395.00; cost per priced unit KSh 798.33. Revenue = 3 × KSh 1100 = KSh 3,300.00; pre-tax difference KSh 905.00. Assumes three ordinary frames accepted for a suitable method. Valuable art handling, wall repair and extra return time for a selected system are separate. No 3M product price is observed. Tax, premises, finance and actual rework must be added where applicable; no guaranteed earnings.
Check cash timing and a weaker outcome
TRAINING-0389: a fictional order for the scoped offer in section 01, using 3 priced units at KSh 1,100.00 each. Buyer group: Households, offices and small galleries. No buyer was contacted and no order was completed.
Teaching invoice = 3 x KSh 1,100.00 = KSh 3,300.00. The selected input lines in section 06 total KSh 2,395.00; their difference from this assumed invoice is KSh 905.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 990.00. The invoice balance is KSh 2,310.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 1,405.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 3,300.00. Cash against the selected example bill is KSh 905.00 before other payments. If a hypothetical 10% increase in the largest selected line (Layout and fitting labour hours) adds KSh 112.50, the unchanged invoice leaves KSh 792.50 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 330.00 is a receivable. Cash collected is KSh 2,970.00 and collected cash less the selected bill is KSh 575.00. 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
3M Command picture-strip instructions
Exact strip instructions and permitted surfaces/loads govern; no universal damage-free promise adopted. Reference check recorded 2026-10-26.
Bosch drilling hints
Hidden-service checks before wall work; no universal drilling or anchoring design adopted. 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