Technicians get tired, especially when said accountants mean there are less of them with the same workload,i.e. efficiency savings. But the cleanout of the cooling system comes off someone else's budget,so the guy who made all the cans the same still gets promoted.
Of course,it's not really the accountants (have to say that, I have rellies who are accountants),it's the people who are supposed to manage the accountants. If the MoD had an eyetest, they'd be looking out through glass balls. Maybe they already are looking into glass balls,as I can't see where else they are getting their force requirement predictions from (and nor can CAS it seems).