I Became the Finance Director of an Academy on the Verge of Bankruptcy

“Thus, we have concluded our negotiations with the dwarves.”
dramatic pause
“………….”
“Headmistress?”
“Indeed… I see.”
The headmistress sighed heavily upon hearing my report.
What’s wrong? Was the negotiation result not satisfactory? I thought getting a repair and a new measurement device was a pretty decent haul.
But what came out of the headmistress’s mouth was a bit different.
“I should have handled the negotiation again, just like last year.”
“But Headmistress, didn’t we already agree on this?”
“I know, but the Finance Director almost got seriously hurt.”
Well…
The headmistress’s gaze fell on the wrapped wrist. When I threatened the dwarf with a dagger, he grabbed it, causing a small crack in the bone.
Fortunately, she treated me herself without needing to visit the infirmary, but it still felt a bit sore.
However, looking at it differently, that was all it was.
Just a slight treatment could fix it, nothing more.
“It was necessary. You know the temperament of the dwarves, don’t you?”
“……The dwarves I met when I was younger weren’t like this.”
“It’s been over 50 years. In that time, the dwarves’ cities have collapsed, and the dwarves have changed.”
Strength for the weak.
I laughed somewhat, but it wasn’t entirely a lie. The dwarves treat the strong like headmistress but won’t hesitate to ignore someone they deem weak.
And this distinction of ‘weakness’ is mostly judged by power. Social status or wealth might be criteria too, but ultimately, to the dwarves living in different regions, human statuses don’t hold much weight.
Unless you’re some king, emperor, or high noble, everything is pretty much similar. It’s like how all dwarves seem dirty and similar to me.
So, I had to resort to doing something normal people would never do: wielding a dagger.
Even if I couldn’t defeat a dwarf with a dagger, showing poison and guts during the process would be sufficient.
In fact, the dwarf was more focused on my unyielding posture than the threat of the dagger itself.
‘This is why everyone hesitates to negotiate with dwarves.’
Is it reasonable that every time there’s a simple negotiation, I have to act like this?
If dwarves come to the academy to negotiate, the repair costs must be significant, and the decision-maker must be present in such a situation.
Thus, it had to be someone with the power to be acknowledged by the dwarves.
That was why the headmistress took charge of negotiations every time.
“So I told you. From now on, I should handle the negotiations with the dwarves, not you.”
“But if I step in, things are easier. The dwarves behave well in front of me.”
“Is that why you almost wrecked the headmistress’s office last year?”
“That’s because the dwarves insulted the Finance Director standing behind me…”
“I understand the headmistress’s intentions. It’s true that negotiations run smoother when you’re involved. But that doesn’t guarantee the best outcomes every time.”
“…………….”
“If you’d participated in this negotiation, do you think we’d have gotten not just repairs but an additional measurement device? The dwarves would have simply followed your lead without making any extra proposals.”
In short, it’s a matter of efficiency.
True, having the headmistress step in is the easiest way. I wouldn’t have to endure insults from the dwarves or resort to bizarre antics like today.
However, being acknowledged through such means does have its advantages. It’s similar to why CEOs don’t take part in negotiations.
Negotiations between practical workers tend to yield more benefits.
Had the headmistress been the one negotiating, would the dwarves have proposed giving us one measurement device while altering the contract and actual payment amounts?
The dwarves wanted to pocket the difference, and I wanted to drive the price down. We ended up benefiting mutually.
But is this really a huge gain?
‘Not really.’
To be clear, the money saved this time isn’t that big. If the academy’s finances were stable, I would have just handed it over to the headmistress without fuss.
However, the academy is on the brink of bankruptcy, and we really need to cut costs and increase profit.
Objectively speaking, it’s a small amount, yet I had to step forward to negotiate with the dwarves.
From the academy’s perspective, it’s a minor sum.
And being concerned about such an amount indicates how serious the academy’s situation has become.
“There will be more events like this in the future. Bribery from nobles, negotiations with dwarves, and various other matters. We must pursue thorough efficiency.”
“…………….”
“To sustain this academy and escape the threat of bankruptcy.”
Though it was a chance occurrence, now that I hold the title of Finance Director,
I will do my best.
“So, headmistress.”
“………Yes.”
“Instead of worrying about me, you should be happy about the successful negotiations and think about how to handle the new measurement device. That’s all.”
Even if I tease and disrespect the headmistress constantly, she is indeed someone worthy of respect.
As I looked at her with a confident smile, she soon smiled back.
“I’m always thankful. Finance Director.”
“Don’t mention it.”
“Alright then. Let’s think about where to place the new measurement device! The entrance exam is over, so it’s fine. Should we put it in the measurement room or the martial arts training ground? Or perhaps loan it to a preferred professor?”
“What? What are you talking about?”
“……Huh?”
“Of course, we should sell it! Do you know how much this is worth? Just selling it to that academy next door will earn us ten times what I’ve brought in.”
Considering the decision to quickly sell it, it must be quite an old item, but even so, the rank measurement device is a rare commodity.
While a human can make devices for lower ranks, only the dwarves can measure up to ranks 5 or 6.
But with the overwhelming demand exceeding the dwarves’ supply, even an outdated measurement device can yield considerable profit when sold to other private academies.
The headmistress could only look stunned.
“We’ve managed well with ten of them until now. Adding one more won’t dramatically speed up the measurement process; selling it is the best option.”
“………….”
“What do you think, headmistress?”
Well, I might have said that, but if the headmistress opposes it, it’s all for nothing.
Still, I had put on a slightly heartwarming atmosphere for this. Surely, the headmistress wouldn’t decline selling the measurement device in such a mood.
snickers
“Headmistress?”
“Yes, that expression. That oddly villainous expression suits a Finance Director well.”
“………?”
“Villainous? Me? Isn’t this workplace harassment?”
As I stood there in confusion, the headmistress picked something from the box on her desk.
It was a bribe box from Beatrice that contained half of its contents given to the dwarves.
The headmistress pulled out a small coin from it and flicked it at me.
“What is this?”
“It’s a bonus. Well, you can think of it as a bribe for future favors.”
“Weren’t you the one who said you’d never accept or give bribes?”
“That’s for everyone except the Finance Director. And about the measurement device, I’ll have a good talk with the headmistress of the nearby private academy. I can’t just leave this to you.”
“……Understood.”
What’s this? I expected the headmistress to insist on placing the measurement device for the students.
I might have misjudged her, but it was a pleasant surprise. I gazed intently at the golden coin the headmistress handed me while roughly estimating the payment from the sale of the measurement device.
A gold coin made of pure gold. With this, I could pay a day’s wages for the temporary workers employed by the academy.
As the Finance Director, instead of taking it as a bribe, it must go into the budget.
“Alright, that’s a wrap! You can head home now!”
“Wait a moment, headmistress? We should save this coin and…”
“I won’t hear any objections. You worked hard today, right? Now go rest!”
BANG!
With a casual wave of her hand, the headmistress sent me floating out of her office, locking the door behind me.
In an instant, with one gold coin in hand, I found myself thinking,
“Well, anyhow, time to go home.”
Going home. How sweet a sound that was! I slipped the gold coin into my pocket and started walking.
The direction was the opposite of the staff dormitory where I lived, but
There was a place I needed to stop by before heading home.
*
“Just as I thought, here we are.”
“Cough, Laura?”
“Adam, what are you doing alone?”
“Can’t you tell? I’m having a smoke.”
The building corner where the headmistress’s office and my office are located.
Due to its massive size, there are many places where people’s sight can’t reach. The spot I found was one of those places. It was my personal smoking area.
As usual, crouching down to smoke, an unexpected guest made me choke on the smoke.
How did Laura know about this place?
“The department head told me. He mentioned he’d seen you smoking alone here by chance.”
“……The Food Ingredients Management Department Head.”
“More than that, I’m surprised. You smoke now? You didn’t back two years ago.”
“That was when I was a student.”
I never smoked when studying for exams in my previous world, so I don’t know if the cigarettes here are the same.
But coincidentally or not, they shared the same name. Was there perhaps a Korean senior who got transported here before me?
“When did you start?”
“A year ago.”
“…Since you became Finance Director.”
“Well, roughly speaking.”
It’s now become something I’m somewhat used to, but going from being a rookie who just got hired to becoming the Finance Director was… quite challenging.
With the academy on the verge of collapse, staff criticisms, distancing from colleagues due to sudden promotion, and worsening situations.
Still, I ran around and somehow managed to achieve results, but stress was unavoidable, and naturally, I started smoking alone on the side.
“Why not go to the smoking room?”
“Laura, wouldn’t you want to run into the Finance Director in the smoking room?”
“I’m fine with that.”
“That’s only because I’m your friend. It’s courteous to avoid running into each other in situations like this.”
Besides, gossip and backbiting about the boss would probably circulate in the smoking room. How would it feel for the subject to be present?
I much preferred to smoke here alone in peace.
“By the way, Laura, why have you suddenly come looking for me?”
“Huh?”
“We haven’t seen each other for a year since I became Finance Director.”
That was a little venting. A minor complaint about Laura, who had been my friend throughout our three years in the academy.
During the difficult times, I wouldn’t have expected her to distance herself like other colleagues.
Once, I called her, but there was no response. I sent a few more messages, thinking she might not have received them, and the head of the Food Ingredients Management Department told me directly.
“You felt burdened by me.”
“…….”
“I was shocked to hear that. But thanks to it, I’ve become good friends with cigarettes.”
Though Laura was my friend through all those grad school days, someone I could open my heart to, I felt completely isolated during that time.
It’s a bit much to complain about it now.
Maybe it’s the fact that I’m smoking after work, but I felt a bit emotional.
“……I’m sorry, Adam.”
“Well, that’s just how it was. You must have been busy too.”
“Compared to you, it was trivial. But everything’s been resolved… Now I’m trying to be here for you.”
“Like the academy days?”
“Just like the three years we spent together.”
Yeah, that’s a nice bit of news.
A slight shiver ran down my spine thinking I wouldn’t be hearing any more grad school lectures, but
Good things are good, right?
“By the way, you were really busy today. I heard about the entrance exam hall collapse, and then you went somewhere else and negotiated with the dwarves.”
“Really?”
Those were today’s events.
While processing documents, I went to check the damage after the entrance exam hall collapsed, received a bribe for protagonist-related matters from Risha, reported to the headmistress, met Beatrice in the waiting dorm for successful candidates, ended up with a bribe after negotiating, then returned and had a chaotic encounter disguised as negotiation with the dwarves.
Was I busy? It felt pretty much like the usual workload.
I’d rather move around like this or meet faces. The last time I had to handle ledgers and financial reports alone for 48 hours in my office, I genuinely thought about ending it all.
But still, it was clear that
‘Considering the bribes received, half of the precious metals from the box given to the dwarves, routine wages for temporary workers, food costs, magic taxes for lights and hot water maintenance, other maintenance expenses, and thinking about the revenue from selling the measurement device,’
It’s certain that I’ll have to calculate it all in my office, but roughly speaking, it won’t be wrong to say that the academy’s bankruptcy is delayed by about a week.
A week. Some might think of it as just a week.
“Adam? Why are you smiling?”
“Just, nothing much.”
If I can keep generating like this, maybe one day I can genuinely escape the looming bankruptcy.
There’s a lot to do ahead. I need to commission nearby carpenters for repairs to the entrance exam hall, process the remaining paperwork and have a meeting with Professor Circe regarding the hair loss medicine profits, request new magic spells to reconstruct the entrance exam hall from the magic tower, and estimate the repairs and reconstructions for the frequently breaking buildings a few times a week.
Additionally, I should discuss the negotiations with Beatrice in advance with the headmistress, meet with other bribery candidates to obtain bribes, and keep an eye on the protagonist who just enrolled.
There are so many tasks, and the future looks bleak, but
As I fiddled with the golden coin in my pocket, I had a vague thought.
Somehow, it’ll be fine.
‘This kind of thinking shouldn’t be allowed for a Finance Director who needs to evaluate reality.’
Maybe it rubbed off from the headmistress, and I gave a wry smile.
“……Adam, take this.”
“Huh? What’s this?”
“It’s chocolate. You seem to be staring at documents all the time; you need to replenish your energy.”
“Thanks.”
“Thanking me? What’s with that? That’s a bribe! Since you got a bribe now, you should allocate more budget to the Food Ingredients Management Department.”
“Hah.”
Bribe, bribe.
How many bribes did I receive today alone?
The bribe from Risha, the bribe from Beatrice, the bribe from the headmistress, and even this chocolate from Laura.
Bribe, bribe.
“You received a bribe, so you should compensate.”
“Huh?”
“Finished work? Let’s go eat somewhere we used to go as students. I’ll treat you.”
“……Sure.”
I finished off the remaining cigarette and smiled.
Having worked hard today,
I need to gather strength to work tomorrow.
*
Time flowed, and the entrance ceremony approaches.
The entrance ceremony is not merely an event where students and staff gather to give a few speeches and call it a day. At least, that was the case only for me as the Finance Director.
The students were joyfully celebrating the start of the entrance ceremony while the staff were either indifferent or preparing their outfits and speeches.
Since yesterday, I’ve been staring at documents, reports, and receipts, processing the supplies and costs required for the entrance ceremony when…
“It’s currently impossible to properly evaluate students through the entrance exam! So let’s release the illusion of monsters and observe their responses!!”
“……Huh?”
“Finance Director, trust me and let me handle this! I’ll show you the power of illusion magic!”
No.
What in the world are you talking about?