KENYA · GUIDE 0862 · EDITION 4.7
Wire jewellery 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 6,000.00 invoice against KSh 3,268.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for wire jewellery 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 wire-jewellery batch: make ten pairs of adult drop earrings, each earring having one 8 mm bead on a 50 mm headpin, one wrapped connection and one documented ear wire. Target finished drop is approximately 25 mm below the hook, subject to the approved sample. Total bill: twenty beads, twenty headpins and twenty ear wires, plus spares for setup. Exclude piercing, children’s products and claims that a metal is hypoallergenic or sterling silver without evidence.
Charging basis to confirm: piece. 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 |
|---|---|---|---|
| 8 mm beads including setup spares | 24 | KSh 20.00 | KSh 480.00 |
| 50 mm headpins | 24 | KSh 12.00 | KSh 288.00 |
| Ear wires including spare pair | 22 | KSh 25.00 | KSh 550.00 |
| Display cards | 10 | KSh 20.00 | KSh 200.00 |
| Wirework and matching hours | 5 | KSh 350.00 | KSh 1,750.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 3,268.00 |
| Priced/accepted output | 10 example units |
| Assumed selling price | KSh 600.00 |
| Assumed invoice | KSh 6,000.00 |
| Difference before excluded costs and tax | KSh 2,732.00 |
Batch cost = KSh 3268; allocated cost per sale unit = KSh 326.80; assumed revenue = 10 × KSh 600 = KSh 6000; pre-tax scenario surplus = KSh 2732. The sale unit is one pair; twenty earrings are ten units. All rates are fictional. Full spare components are charged to the development batch, while pliers/cutter ownership, delivery and tax are excluded. Obtain documented component composition and exact local pack quantities before setting the final pair price.
Check cash timing and a weaker outcome
TRAINING-0862: a fictional order for the scoped offer in section 01, using 10 priced units at KSh 600.00 each. Buyer group: adult accessory customers. No buyer was contacted and no order was completed.
Teaching invoice = 10 x KSh 600.00 = KSh 6,000.00. The selected input lines in section 06 total KSh 3,268.00; their difference from this assumed invoice is KSh 2,732.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 1,800.00. The invoice balance is KSh 4,200.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 1,468.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 6,000.00. Cash against the selected example bill is KSh 2,732.00 before other payments. If a hypothetical 10% increase in the largest selected line (Wirework and matching hours) adds KSh 175.00, the unchanged invoice leaves KSh 2,557.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 600.00 is a receivable. Cash collected is KSh 5,400.00 and collected cash less the selected bill is KSh 2,132.00. 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
Fire Mountain Gems: Secrets to a Wrapped Loop
Wrapped-loop formation and finishing; not a material-composition or allergy guarantee. 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