A Study of Manual Mine Clearance - Manual Mine Clearance Costings and Sensitivity Analysis
The development of standard cost models for manual mine clearance programmes is far from straightforward because of the lack of financial skills on the part of managers. While many organisations have come to believe that the simple division of total programme costs by the number of square metres of land cleared will provide a satisfactory solution, the reality is somewhat more clouded than that.
This report outlines the principles of cost accounting and gives a worked example of costing a small programme. It goes on to outline and use a model developed to depict the results of a sensitivity analysis of the costs against output (in terms of cost per square metre) of a notional manual mine clearance programme.