गोपालकपिण्डारकदोहकमन्थकलुब्धकाः शतं शतं धेनूनां हिरण्यभृताः पालयेयुः ॥ कZ_०२.२९.०२ ॥
gopālakapiṇḍārakadohakamanthakalubdhakāḥ śataṃ śataṃ dhenūnāṃ hiraṇyabhṛtāḥ pālayeyuḥ
牧牛人——即 gopālaka、piṇḍāraka、dohaka、manthaka 与 lubdhaka——以现金(黄金)受薪者,每人应维持一群一百头产奶母牛(按百为单位)。
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.