01
The acquired lot and the work still needed before sale
This proposed workshop examines a 240-table lot purchased for ₹48 lakh within an initial ₹60 lakh management budget. Restoration of ₹22 lakh and freight of ₹8 lakh bring the specified cost to ₹78 lakh, leaving an ₹18 lakh overrun. Participants distinguish ₹20,000 purchase cost per unit from ₹32,500 specified lot cost and explain why neither alone establishes retail profit. The exercise retains Sanjay's approval responsibility and operations' authority over acceptance. The intended learning is to examine the less-understood work before a clear acquisition price anchors the whole decision. Participants prepare an account with its cost scope and uncertainty visible. All figures and goods are invented. The case does not prescribe statutory inventory treatment, certify product suitability or supply restoration instructions. A closing discussion asks how finance and operations can improve the decision basis without claiming that a revised budget itself proves a future saving. The session represents proposed learning, not an actual public engagement.