गोपालकपिण्डारकदोहकमन्थकलुब्धकाः शतं शतं धेनूनां हिरण्यभृताः पालयेयुः ॥ कZ_०२.२९.०२ ॥
gopālakapiṇḍārakadohakamanthakalubdhakāḥ śataṃ śataṃ dhenūnāṃ hiraṇyabhṛtāḥ pālayeyuḥ
Les gardiens de vaches—à savoir le gopālaka, le piṇḍāraka, le dohaka, le manthaka et le lubdhaka—rémunérés en numéraire (or), devront chacun entretenir des troupeaux de cent vaches laitières (par unités de cent).
It standardizes herd units for budgeting, supervision, and performance comparison—an early administrative ‘unit-cost’ approach.
It institutionalizes division of labor to reduce spoilage/theft, improve output control, and clarify responsibility for each production stage.