Abstract:The critical housing shortage in cities of the developing countries like Cameroon generates an ever-growing desire to increase housing supply. The main group of actors in this domain are by and large the formal sector, while the informal sector is still inactive. Because of the legalities and costs associated with the formalities surrounding the provision of formal housing, the majority of urban residents are bypassed by the formal housing policies. The only alternative for them is thus self-construction. This mode of housing provision, although difficult, has become a dominant mode of providing housing within the construction sector of the developing countries. Consequently, this mode of housing provision now features in mainstream specialised literature, with an aim to promote the sector. Furthermore, several techniques of mastering self construction costs have been elaborated. However, given the complexity of abundant (albeit unqualified) labour, there is still a case for further research in the self-construction forms of housing, especially in terms of their adaptability. The sector is criticised for being characterised by unclear cost accounting methods, as well as the ubiquitous below-par management techniques which themselves lead to delays in the completion of such housing projects. In light of the foregoing exposition, the article presents a method of estimating labour costs based on a developed matrix model. Through the introduction of the finite dimensional vector space made up of the standard tasks, the model draws up a direct relationship between the quantity of work and the labour cost. The illustration of this new approach, through a case study shows that it is possible to reduce the labour cost of up to 37%, compared to the simple matrix method as examined by other researchers. The Developed Matrix Approach (MASTA) based on standard tasks thus constitute a decision-making tool that is not only for optimisation of productivity but also a symbol of good management

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