Reviving a Bankrupt Academy: My Financial Battle

"This concludes the negotiation with the dwarf."

"..."

"Headmistress?"

"As expected… it seems so."

The Headmistress let out a heavy sigh after hearing my report.

What's wrong? Is she not satisfied with the negotiation's content and outcome? I thought securing the repairs and a new measuring device was quite a good result.

However, what came out of the Headmistress's mouth was a little different.

"Like last year, I should have handled the negotiation this time as well."

"But Headmistress, wasn't this already discussed and agreed upon?"

"I know. But the Finance Director almost got seriously hurt."

Well, yes.

The Headmistress's gaze fell on my bandaged wrist. The spot where the dwarf had grabbed me, causing a slight fracture, when I threatened him with the dagger.

Fortunately, the Headmistress treated it herself, so I didn't need to go to the infirmary, but it still throbbed a bit.

However, from a different perspective, that was all it was.

A minor injury that would heal with some treatment, nothing more.

"It was necessary. You know the temperament of dwarves well, don't you?"

"…The dwarves I met when I was young weren't this bad."

"It's been over 50 years. In that time, the dwarves' city has collapsed, and the dwarves themselves have changed."

The strong prey on the weak.

Although I said it mockingly, it wasn't entirely false. Dwarves respected the strong like the Headmistress, but if they judged someone to be clearly weak, they would ruthlessly disregard them.

And this distinction of 'weak' was mainly determined by force. While social status and wealth were also factors, ultimately, from the perspective of dwarves who belonged to a different race and lived in a different environment, human social status didn't hold much weight.

In other words, unless one was a king, emperor, or a high-ranking nobleman, they were all seen as roughly the same. It was similar to how I saw all dwarves as grimy and indistinguishable.

That's why I had to resort to brandishing a dagger, something I wouldn't normally do.

Even though I couldn't defeat the dwarf with a dagger, showing my determination and spirit during the process was enough.

Indeed, the dwarf was more attentive to my unwavering stance than threatened by the dagger itself.

'This is why everyone avoids negotiating with dwarves.'

What kind of sparring or life-or-death duel was this? Did it make sense to go through this every single time just for a negotiation?

If a dwarf came to the academy to negotiate, the repair cost would be substantial, and it would be impossible for someone without authority to attend such a meeting.

Therefore, the person had to be someone with both the authority and the strength to be acknowledged by the dwarf.

That was the reason why the Headmistress always took charge of the negotiations.

"That's why I told you. From now on, I should be the one in charge of negotiations with the dwarves, not you, Headmistress."

"But things are easier when I step in. Dwarves behave themselves in front of me."

"Is that why you almost blew up the Headmistress's office last year?"

"That was! Because those dwarves insulted the Finance Director who was standing behind me…"

"I understand your feelings, Headmistress. It's true that negotiations become easier when you step in. However, that doesn't always bring the best results."

"...…."

"If you had participated in the negotiation this time, would we have been able to get not only the repairs but also an extra measuring device? The dwarves would have simply agreed to whatever the powerful Headmistress said and ended the discussion without making any additional offers."

In short, it was a matter of efficiency.

Of course, it was true that having the Headmistress step in was the easiest way. I wouldn't have to be subjected to the dwarf's insults, nor would I have to resort to such crazy actions like this time.

However, there were advantages to being recognized through such a method. It was the same reason why company presidents didn't participate in negotiations.

There were benefits to be gained precisely because it was a negotiation between working-level officials.

If the Headmistress had been my counterpart this time, would the dwarf have offered to give us a measuring device in exchange for falsifying the contract and the actual payment amount?

The dwarf wanted to pocket the difference, and I wanted to reduce the price. Our interests aligned, resulting in a mutually beneficial outcome.

But was it a huge gain?

'Not really.'

Frankly, the amount of money saved this time wasn't that significant. If the academy's finances were healthy, I would have simply left it to the Headmistress instead of going through all this trouble.

However, the academy was currently facing bankruptcy in a few years, and we really needed to reduce costs and increase profits by any means necessary.

Even though it wasn't a big gain objectively, I had to step up and negotiate with the dwarf.

A small amount when considering the entire academy.

And the fact that we had to be concerned about such an amount meant that the academy was in a dire situation.

"There will be more situations like this in the future. Not just bribes from nobles and negotiations with dwarves, but various other matters. And we must pursue thorough efficiency."

"...…."

"To sustain this academy, to escape from the brink of bankruptcy."

Even though it was by chance, since I ended up taking on the role of Finance Director…

I would do my best.

"So, Headmistress."

"…Yes?"

"Instead of worrying about me, you should be happy that the negotiation went well and excited about how to utilize the new measuring device. That's all."

Even though I tease and disregard the Headmistress all the time, she was certainly someone worthy of respect.

As I looked at the Headmistress with a confident smile, she soon smiled back.

"I'm always grateful. Finance Director."

"Don't mention it."

"Alright. Then let's think about where to place the new measuring device! The entrance exam is over, so that's fine. Should we put it in the measuring room or the martial arts training ground like before? Or would it be better to lend it to a professor who wants it?"

"What? What are you talking about?"

"…Pardon?"

"Of course we should sell it. Do you know how much this is worth? If we sell it to the academy next door, we'll earn ten times the amount I brought in."

Judging from how easily they decided to hand it over at a low price, it was likely quite an old model, but even so, a Rank measuring device was something you couldn't get even if you wanted to.

Even humans could make devices that measured lower ranks, but only dwarves could make ones that could measure up to Rank 5 or 6.

However, the demand far exceeded the dwarves' supply. So, even if it was an old measuring device, selling it to another private academy would generate a considerable profit.

The Headmistress was just gaping at me.

"We've been managing fine with ten so far, haven't we? Adding one more at this point won't dramatically increase the measuring speed, so selling it is the best option."

"..."

"What do you think, Headmistress?"

Well, even though I said all that, if the Headmistress opposed it, it would all be for nothing.

But I created that slightly touching atmosphere just now for this very reason. Even the Headmistress wouldn't be able to refuse selling the measuring device in such a mood.

"Pfft."

"Headmistress?"

"Yes, that expression. That subtly wicked expression suits the Finance Director well."

"…?"

Wicked? Me? Isn't this workplace harassment?

As I stood there dumbfounded, the Headmistress, chuckling softly, picked up something from the box on the desk.

The bribery box received from Beatrice, from which half of the contents had been given to the dwarf.

Taking out a small coin from it, the Headmistress flicked it towards me.

"What's this?"

"It's a bonus. Well, you can think of it as a bribe to keep up the good work."

"Didn't you say you would never receive or give bribes?"

"The Finance Director is an exception. And as for the measuring device, I'll talk to the head of the nearby private academy myself. I can't leave this to the Finance Director as well."

"…Understood."

What's this? I thought the Headmistress would insist on placing the measuring device for the students' benefit.

Although my prediction was off, it was a good miscalculation. I carefully examined the gold coin the Headmistress gave me while roughly estimating the sales revenue from the measuring device.

A gold coin made of pure gold. With just this one coin, I could pay the daily wages of all the day laborers employed by the academy.

As the Finance Director, instead of receiving it as a bribe, I should use it for the budget.

"Alright, that's all! You're off work for today!"

"Wait a minute, Headmistress? Bribe or not, we need to save even this coin—"

"I won't hear any objections. You've worked hard today, haven't you? Now go rest!"

*Slam!*

With a wave of her hand, the Headmistress sent me flying into the air, out of her office, and even closed the door.

Finding myself suddenly off work with a gold coin in hand…

"…Well, I'm off work anyway."

Off work. What a sweet phrase. I put the gold coin in my pocket and started walking.

Although the direction was opposite to the faculty dormitory where I lived…

There was a place I had to stop by before going home.

***

"As expected, you're here."

"Gah, Laura?"

"Adam, what are you doing alone?"

"Can't you see? Having a cigarette."

In the corner of the building where the Headmistress's office and my office were located.

Because it was such a massive building, there were many places out of sight. The place I found was one of them. It was also my personal smoking spot.

As I was squatting and smoking as usual, an unexpected visitor startled me, and I choked on the smoke.

How did Laura find this place?

"The department head told me. She said she once saw you smoking alone here by chance."

"…The head of the food service department."

"More importantly, I'm surprised. You smoke? You didn't smoke two years ago."

"I was a student back then."

I didn't smoke even when I was studying for the civil service exam in my original world. Therefore, I don't know if the cigarettes in this world are the same as those in my original world.

However, by coincidence or not, even the name 'cigarette' was the same. Was there a Korean senior who was transferred to this world before me?

"When did you start smoking?"

"A year ago."

"…Since you became the Finance Director."

"Well, roughly around that time."

Although I'm used to it now, when I suddenly became the Finance Director from being the newest employee… there were many difficulties.

The academy's finances on the verge of collapse, the gossip and glares from the staff, the distance from my peers due to the sudden promotion, the worsening situation.

Despite running around and somehow achieving results, the stress was inevitable.

At some point, I naturally found myself lighting up a cigarette. Although I only smoked secretly alone.

"Why don't you go to the smoking room?"

"Laura, would you want to run into the Finance Director in the smoking room?"

"I'm fine with it."

"You're fine with it because you're my friend. It's common courtesy to avoid each other in situations like this."

More importantly, if all sorts of gossip and complaints about superiors were circulating in the smoking room, what would the atmosphere be like if the person in question walked in?

It was more comfortable to just smoke alone in a corner like this.

"By the way, Laura, why are you suddenly looking for me?"

"Huh?"

"I haven't seen you for a whole year since I became the Finance Director."

That was a bit of a complaint. A small grievance I had with Laura, who had been my friend for three years while attending the academy.

When I first became the Finance Director and was going crazy from all the difficulties, I didn't expect that even Laura would avoid me, let alone my other peers.

Once, I called for her, but there was no response. Wondering if she didn't receive the message, I sent a few more, but the head of the food service department told me directly.

"That you found me burdensome."

"..."

"I was quite shocked at the time. Thanks to that, I was able to become good friends with cigarettes, though."

Even though she always went on about graduate school, Laura was my friend, one of the few people I could open up to.

I'm fine now, but back then, I felt completely isolated.

It was a bit much to whine about it now, but…

Maybe it was because I was smoking after work. I seemed to have become a bit emotional.

"…Sorry, Adam."

"Well, it's just that… You must have been busy too."

"Compared to you, it was a trivial matter. But now that everything's resolved… I'm trying to be by your side again."

"Like back in the academy?"

"Like we were for three years."

Well, that's good news.

I got a little creeped out wondering if I would hear about graduate school again, but oh well.

It's better to be on good terms.

"By the way, you were running around like crazy today. I heard you went somewhere after the entrance exam site collapsed, and then you had to negotiate with the dwarf."

"Really?"

Speaking of what happened today…

While I was working on documents, the entrance exam site collapsed, and I went there to assess the damage, received a bribe from Lisha regarding the protagonist's admission, reported to the Headmistress, went to the dormitory for successful applicants to meet Beatrice and received a bribe after negotiations, and after returning, immediately engaged in a knife fight disguised as a negotiation with the dwarf.

Was it busy? It was similar to my usual workload.

I preferred running around and seeing people like this. When I was stuck in my office for 48 hours straight, unable to sleep and dealing with ledgers and financial reports, I really wanted to kill myself.

Still, certainly…

'Considering the bribes I received this time, half of the jewels from the box given to the dwarf, the usual labor costs and food expenses for the day laborers, the magic tax for maintaining the lights and hot water, other maintenance costs, and the expected revenue from selling the measuring device…'

I would have to calculate it in the office to be sure, but roughly speaking, it was safe to say that the academy's bankruptcy had been delayed by about a week.

One week. Some might say it was just one week, but…

"Adam? Why are you smiling?"

"It's nothing, really."

If I continued to earn even a little bit of time like this, wouldn't we be able to escape the threat of bankruptcy someday?

There was still a lot to do. I had to request the nearby carpenters' guild to repair the entrance exam site, process the remaining documents, have a meeting with Professor Circe about the hair loss cure profits, request the magic tower to cast new enchantments on the entrance exam site, and estimate the repair and reconstruction costs for the buildings that were damaged several times a week.

In addition, I had to discuss the negotiation with Beatrice with the Headmistress in advance, meet with other bribery candidates to receive bribes, and keep an eye on the protagonist who had been admitted.

There was so much to do, and the future was uncertain, but…

As I fiddled with the gold coin in my pocket, I vaguely thought…

That somehow, things would work out.

'That's not something the Finance Director, who has to face reality the most, should be thinking.'

With a wry smile, I wondered if I had picked this up from the Headmistress.

"…Adam, take this."

"Huh? What's this?"

"It's chocolate. You always seem to be looking at documents, you need some sugar for your brain."

"Thank you."

"Don't mention it. That's a bribe, you know? Since you received a bribe, give the food service department a bigger budget."

"Huh."

Bribes, bribes.

Just how many bribes have I received today?

The bribe from Lisha, the bribe from Beatrice, the bribe from the Headmistress, and now the one from Laura.

Bribes.

"Since I received a bribe, I should return the favor."

"Huh?"

"Are you off work? Let's go grab a meal at that place we used to go to when we were students. My treat."

"…Okay."

I finished the rest of my cigarette and smiled.

I worked hard today.

To gain strength to work again tomorrow.

***

Time passed, and the entrance ceremony approached.

The entrance ceremony wasn't just an event where students and faculty gathered, listened to a few speeches, and then ended. Of course, this only applied to me, the Finance Director.

The students were simply excited about the entrance ceremony that was finally beginning, and the faculty didn't have much thought, other than choosing their clothes and preparing their own speeches.

While I was reviewing documents, reports, and receipts, and receiving reports on the items and expenses to be used for the entrance ceremony, which had been going on since yesterday…

"The current entrance exam doesn't allow for a proper evaluation of the students! So, let's release an illusion of a monster at the entrance ceremony and observe their responses!!"

"…Excuse me?"

"Finance Director, trust me and leave it to me! I'll show you the power of illusion magic!"

No.

Who are you again?