KENYA · GUIDE 0868 · EDITION 4.7
Sisal mat 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 7,200.00 invoice against KSh 5,660.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for sisal mat 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 fibrecraft order: stitch four round sisal tabletop mats, target diameter 300 mm, from nominal 6 mm prepared sisal cord. Use a continuous flat spiral with suitable lashing thread linking adjacent turns. An area-based first estimate is about 12 m of core per mat before turn thickness, centre and finishing losses; budget 13 m each plus a sample reserve. These are decorative desk mats, not floor anti-slip mats, hot-pan trivets or certified food-contact placemats.
Charging basis to confirm: mat. 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 |
|---|---|---|---|
| 6 mm sisal cord metres provisional | 56 | KSh 35.00 | KSh 1,960.00 |
| 25 m lashing-thread spools | 4 | KSh 150.00 | KSh 600.00 |
| Paper bands | 4 | KSh 25.00 | KSh 100.00 |
| Coiling and finishing hours | 10 | KSh 300.00 | KSh 3,000.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 5,660.00 |
| Priced/accepted output | 4 example units |
| Assumed selling price | KSh 1,800.00 |
| Assumed invoice | KSh 7,200.00 |
| Difference before excluded costs and tax | KSh 1,540.00 |
Batch cost = KSh 5660; allocated cost per sale unit = KSh 1,415.00; assumed revenue = 4 × KSh 1800 = KSh 7200; pre-tax scenario surplus = KSh 1540. Four decorative tabletop mats are sale units. Both core and lashing purchases include reserve stock; weigh or measure leftovers after the first set to improve future costing. All rates are fictional. Add tool ownership, delivery, tax and any professional assessment before changing the use to floor mat or trivet.
Check cash timing and a weaker outcome
TRAINING-0868: a fictional order for the scoped offer in section 01, using 4 priced units at KSh 1,800.00 each. Buyer group: households and decor shops. No buyer was contacted and no order was completed.
Teaching invoice = 4 x KSh 1,800.00 = KSh 7,200.00. The selected input lines in section 06 total KSh 5,660.00; their difference from this assumed invoice is KSh 1,540.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 2,160.00. The invoice balance is KSh 5,040.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 3,500.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 7,200.00. Cash against the selected example bill is KSh 1,540.00 before other payments. If a hypothetical 10% increase in the largest selected line (Coiling and finishing hours) adds KSh 300.00, the unchanged invoice leaves KSh 1,240.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 720.00 is a receivable. Cash collected is KSh 6,480.00 and collected cash less the selected bill is KSh 820.00. 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
Tjanpi Desert Weavers: Weaving Tutorial
Maker-led fibre weaving reference; culturally specific designs must not be copied or falsely attributed. Reference check recorded 2026-10-26.
Ashford: Weaving tutorials
Manufacturer loom and weaving references; original sample designs require actual fibre/gauge trials. Reference check recorded 2026-10-26.
CPSC: Art and Craft Safety Guide
Art-material hazard overview; not Kenyan product certification or proof that a selected material is suitable. 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