गोपालकपिण्डारकदोहकमन्थकलुब्धकाः शतं शतं धेनूनां हिरण्यभृताः पालयेयुः ॥ कZ_०२.२९.०२ ॥
gopālakapiṇḍārakadohakamanthakalubdhakāḥ śataṃ śataṃ dhenūnāṃ hiraṇyabhṛtāḥ pālayeyuḥ
ຄົນລ້ຽງງົວ—ຄື gopālaka, piṇḍāraka, dohaka, manthaka ແລະ lubdhaka—ຜູ້ຮັບຄ່າຈ້າງເປັນເງິນສົດ (ຄຳ) ແຕ່ລະຄົນ ຈະຕ້ອງດູແລຝູງງົວໃຫ້ນົມ 100 ໂຕ (ເປັນໜ່ວຍ 100)។
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.