Mega Ltd. was manufacturing water – heaters. In the first year of its operations, the revenue earned by the company was just sufficient to meet its costs. To increase the revenue, the company analysed the reasons of less revenue. After analysis, the company decided(i)To reduce the labour cost by shifting the manufacturing unit to a backward area where labour was available at a very low rate.(ii)To start manufacturing solar water – heaters and reduce the production of electric water – heaters slowly.This will not only help in converting the risk, but also help in meeting other objectives too.

(a) Here, The objective of the management is ‘organizational objective’. the organization’s total revenue should be in such a manner that it is able to cover the multiple costs and expenses. That is, the revenue earned by the organization is able to continue operations for a long period of time. In addition, it is also focusing on growth of sales ,production, etc.
(b) Following are the two values involved in the situation:
(i)Promotion of employment in backward areas By providing employment to the people of backward areas.
(ii)Adoption of environment friendly methods of production By producing solar heaters and reducing production of electric heaters.

Final Answer-
(a) Here, The objective of the management is ‘organizational objective’. the organization’s total revenue should be in such a manner that it is able to cover the multiple costs and expenses. That is, the revenue earned by the organization is able to continue operations for a long period of time. In addition, it is also focusing on growth of sales ,production, etc.
(b) Following are the two values involved in the situation:
(i)Promotion of employment in backward areas By providing employment to the people of backward areas.
(ii)Adoption of environment friendly methods of production By producing solar heaters and reducing production of electric heaters.