Fusion System: Rebirth in a Courtyard - Bird Fighting Chronicles

Chapter 154: Hidden fraud in account books, a new chapter in technical reform

The morning sunlight streamed through the wooden windows of the farm implement factory's finance department, casting dappled shadows on the dusty ledgers. Su Qing stacked the last raw materials ledger from 1965 on the table, her fingertips tracing the yellowed pages, her brow furrowed in a deep frown. In the enamel mug on the corner of the table, the coarse tea had long since gone cold, and the red characters for "Advanced Worker" on the mug appeared somewhat dim in the morning light.

"Accountant Su, the technical department is pressing for last month's steel consumption report." The voice of logistics worker Lao Wang came from the doorway. He was holding a crumpled material requisition form in his hand, and his face was troubled. "Deputy Factory Director Lin said that the furnace parameters need to be adjusted based on the consumption data. If this report is not submitted soon, the trial production this morning will be delayed."

Su Qing looked up, her eyes bloodshot, clearly having stayed up all night. She pushed an account book in front of Old Wang, pointing to a page and saying, "Look here, on March 7th, we received 200 jin of manganese steel, and the purpose is listed as 'gear processing for spinning machines,' but we hadn't even started mass production yet. How could we have used so much? And this page, the refractory clay consumption on April 12th was three times higher than usual, but there's no corresponding production record."

Old Wang leaned closer for a look and saw that the numbers in the ledger were crooked and the handwriting at the requisition signature area was blurry, clearly added later. He gasped, "This...this can't be someone embezzling money, can it? The previous accountants all left after six months. At the time, we thought it was because they thought the salary was too low, but now it seems..."

"Don't make a fuss yet." Su Qing closed the ledger and stuffed the report into Lao Wang's hand. "Take this to Deputy Factory Director Lin first, and tell him I'll give him the detailed consumption analysis this afternoon. Also, help me find out if Section Chief Liu, who is in charge of raw material procurement, went to the Chengnan scrap yard yesterday."

As soon as Old Wang left, Lin Chen walked into the finance department carrying a stack of blueprints. He was wearing his faded work clothes, the sleeves rolled up to his forearms, revealing his muscular physique, and there were still a few specks of machine oil on his face. "Accountant Su, are the reports ready yet? I just calculated them with Old Zhou and the others. If we use the previous consumption data, the cost of each spinning machine will increase by three yuan, which will significantly impact mass production."

Seeing Lin Chen looking travel-worn, Su Qing quickly poured him a cup of hot water: "The first draft of the report is out, but I found problems with the ledgers. Look at the raw material consumption over the past six months; there are more than a dozen entries that don't match the production records, and the requisition procedures are incomplete." She spread the ledgers out in front of Lin Chen and marked the suspicious entries with a pencil. "The most suspicious one is Section Chief Liu. He's in charge of purchasing, and every time there's an abnormal consumption, he's been to the scrap yard outside the city the day before."

Lin Chen paused, his hand holding the water glass still, his gaze falling on the ledger. His fingers traced the faded signatures, and he suddenly remembered checking the raw materials at the warehouse yesterday. He'd noticed obvious rust on a batch of newly arrived manganese steel, unlike what he'd seen just leaving the factory. "I checked the warehouse yesterday. The grade of this batch of manganese steel is wrong. Although it looks similar, its hardness is definitely substandard. If we use this steel to make gears, they'll wear out in less than a month."

"You mean, Section Chief Liu substituted substandard steel for genuine steel, then sold the genuine steel to the scrap yard for cash?" Su Qing's voice trembled slightly; she hadn't expected such shady dealings to exist in the factory. Lin Chen nodded and put down his water glass: "Very likely. The most urgent thing now is to verify the quality of this batch of steel and find evidence of his reselling. However, this matter cannot be publicized; if the commune finds out, our factory's mass production qualification might be revoked."

As the two were discussing, the door to the finance department opened, and Liu, the head of the purchasing department, walked in carrying a tin lunchbox. He had a greasy smile on his face and put the lunchbox on Su Qing's desk: "Accountant Su, I passed by the steamed bun shop at the alley entrance this morning and bought you two meat buns. Eat them while they're hot." His eyes flickered noticeably when they glanced at the account books on the desk.

Su Qing calmly closed the ledger: "Section Chief Liu, you're too kind. I've already had breakfast. By the way, why haven't I received the quality inspection report for the batch of manganese steel that was delivered yesterday? Deputy Factory Director Lin is urging me for it." Fatty Liu rubbed his hands and chuckled: "Oh dear, I was too busy yesterday and forgot. I'll bring it to you this afternoon. Deputy Factory Director Lin is here too. I heard you've become the deputy factory director. You're really young and promising. I'll have to take good care of our purchasing department in the future."

Lin Chen leaned against the edge of the table, looking at him with a half-smile: "Section Chief Liu, you're too kind. We're just doing this for the factory. But I went to the warehouse yesterday, and this batch of manganese steel has quite a lot of rust. Could it be that it's been stored for too long? If it affects the quality of the gears, it won't be easy to explain to the commune."

Cold sweat instantly broke out on Fatty Liu's forehead. He hurriedly waved his hand, "Impossible, impossible! I personally went to the Shanghai steel mill to pick up this batch of steel. It's definitely genuine. It might have gotten rained on the way, so there are some rust marks, but it won't affect its use. I'll have the warehouse staff polish it properly later." After saying that, he hurriedly said goodbye and almost bumped into the door frame as he left.

"He's definitely feeling guilty," Su Qing said after Fatty Liu left. Lin Chen picked up the tin lunchbox on the table, opened it, and saw two shiny, steaming meat buns inside. "Looks like he's trying to shut you up." Lin Chen closed the lunchbox. "Here's what we'll do: this afternoon, under the pretext of checking the accounts, go to the purchasing department to get the test report, and while you're at it, check if there are any purchase contracts or receipts on his desk. I'll go to the warehouse to get samples and send them to the quality testing station in the city for testing. We'll do it both ways."

In the afternoon, Su Qing brought the ledgers to the purchasing department. Fatty Liu's desk was a mess, a jumble of receipts and cigarette butts. Seeing Su Qing enter, he hurriedly stuffed an envelope into a drawer. "Section Chief Liu, could you please give me the test report for the manganese steel? Deputy Factory Director Lin needs it." Su Qing placed the ledgers on the desk, her gaze subtly sweeping across the gaps in the drawers.

"Okay, okay, I'll find it for you right away." Fatty Liu rummaged through drawers and cabinets for a long time before finally pulling out a crumpled test report. Su Qing took it and glanced at it; the test date was from last month, clearly a forgery. She deliberately frowned: "Section Chief Liu, the date on this report is wrong. This batch of steel only arrived yesterday, how come it was tested last month?"

Fatty Liu's expression changed, and he quickly snatched the report back: "Oh dear, I took the wrong one. I was drunk yesterday and remembered it wrong. Wait a moment, I'll give you a new one." While he was writing the report, Su Qing quickly opened a crack in the drawer and saw that besides the envelope, there was also a red ledger with "Scrap Yard Transaction Records" written on it.

Just then, Lin Chen suddenly appeared at the door, holding a sample of manganese steel: "Section Chief Liu, it's good that you're here. I brought a steel sample and wanted you to check if it's genuine. I went to the warehouse just now and found that the grade of this batch of steel is different from the one on the contract." When Fatty Liu saw the sample in Lin Chen's hand, his face turned pale instantly, and the pen in his hand fell to the ground with a "clatter".

"Deputy Factory Director Lin, this... this might be a case of the manufacturer putting on the wrong label. It doesn't affect its use." Fatty Liu's voice was trembling. Lin Chen walked to the table and picked up the red ledger: "Is that so? Then how do you explain this scrap yard's transaction record? It says you sold two hundred catties of manganese steel last month, which matches the abnormal consumption in the ledger."

Faced with the irrefutable evidence, Fatty Liu could no longer hold back and knelt down with a thud: "Deputy Factory Director Lin, Accountant Su, I was wrong! I have many children at home, and my mother is sick. I really had no choice but to do this. I only sold it twice, a total of four hundred catties, and I haven't even had time to send the money home yet." He took out the envelope from the drawer, which contained a stack of brand-new banknotes. "This is the money from selling the steel, a total of two hundred yuan. I'll hand it over now. Please don't tell Factory Director Zhou or the commune about this."

Looking at Fatty Liu kneeling on the ground, Su Qing felt a pang of pity, but she hardened her heart and said, "Section Chief Liu, what you're doing not only harms the factory's interests, but may also affect the quality of the spinning machines. If we use gears made of substandard steel and problems arise in the production brigade, our factory's reputation will be completely ruined."

Lin Chen helped Fatty Liu up: "Get up and let's talk. Considering this is your first offense and you voluntarily handed over the stolen money, we can let this matter go without reporting it to the commune. But you must cooperate with us to recover the losses. First, you must immediately contact the Shanghai Steel Plant to return this batch of substandard steel and replace it with genuine steel. You will bear all the costs. Second, you must try to recover the steel that was sold before. If you can't recover it, it will be deducted from your salary. Third, starting today, the work of the purchasing department will be temporarily managed by Accountant Su. You will assist her in clearing up the purchasing accounts."

Fatty Liu nodded hurriedly, "I'll do whatever Deputy Factory Director Lin says! I'll call the Shanghai Steel Plant right now and guarantee that the genuine steel will be delivered within three days. I'll also go to the scrap yard to chase after the steel we sold before, and I'll definitely get it back!" After saying that, he rushed out, not even having time to tidy up his desk.

Watching Fatty Liu's disheveled figure, Su Qing sighed, "I didn't expect him to be so muddle-headed. But this means the purchasing department's work will fall on my shoulders, and I'm worried I won't do a good job." Lin Chen patted her shoulder, "I believe you can do it. You keep detailed accounts and understand cost control; you're much more reliable than Fatty Liu. From now on, we'll audit the purchasing department's accounts together, and we can discuss any issues at any time."

Having resolved the issues in the purchasing department, Lin Chen and Su Qing immediately began preparations for the mass production of the spinning machines. Lin Chen led the technicians in the technical department to modify the furnace and optimize the gear forging process. Through the system's "batch fusion" function, they tripled gear production efficiency. Su Qing took over the purchasing department, reformulating the purchasing process. She mandated that all raw materials have formal inspection reports and invoices, and that all requisition procedures require the signatures of at least three people, fundamentally eliminating purchasing loopholes.

Three days later, the genuine manganese steel arrived at the factory as scheduled. Lin Chen personally led the technicians to inspect the steel's quality, and after confirming it was up to standard, they immediately began gear production. Su Qing, meanwhile, took the new purchase contract and inspection report to Factory Director Zhou's office to report on her work. Factory Director Zhou, looking at the well-organized purchasing process and accounting reports, said with satisfaction, "Xiao Su, you've done a great job! I didn't expect you to not only keep such good accounts, but also manage the purchasing department so well. From now on, I'll entrust both the finance and purchasing departments to you; I trust you completely."

As soon as Director Zhou finished speaking, Lin Chen walked in with a technical improvement plan: "Director Zhou, this is the furnace improvement plan I devised. After the improvement, the utilization rate of each ton of steel can be increased from the original 70% to 90%, and coal consumption can be reduced, saving ten kilograms of coal every day. In addition, I have also designed an automated feeding device, which can reduce the workload of two workers and improve production efficiency."

Factory Director Zhou took the plan and examined it carefully. The plan included detailed renovation drawings, cost accounting, and benefit analysis; the data was clear and the logic rigorous. "Deputy Factory Director Lin, your plan is incredibly timely! Coal supply is tight right now. Saving ten kilograms of coal every day adds up to three hundred kilograms a month, and three thousand six hundred kilograms a year—that's a considerable saving. How much funding and time will the renovation require?"

"The renovation will cost about 500 yuan, mainly for purchasing refractory bricks and motors. As for the time, I have already contacted a machinery factory in the city. They will provide the motors and parts, and our technical staff will do the renovations themselves. It is expected to be completed in five days," Lin Chen said. "Moreover, the renovated furnace can also be used to produce other precision parts, laying the foundation for our factory to develop new products in the future."

"Great! I approve it immediately!" Factory Director Zhou slammed his hand on the table. "I'll have the finance department allocate the funds right away. Just let me know what manpower and materials you need, and the factory will provide full support." With Factory Director Zhou's approval, Lin Chen immediately organized the technicians in the technical department to begin modifying the furnace. Su Qing also actively cooperated, purchasing refractory bricks, motors, and other raw materials in advance to ensure the smooth progress of the modification work.

During the days of modifying the furnace, Lin Chen practically lived and worked in the workshop. He personally directed the workers to remove the old furnace lining, replace it with new refractory bricks, and install automated feeding devices. Su Qing would bring them hot meals and tea every day, and stay with Lin Chen in the evenings to check the modification data, ensuring that every detail was correct. Once, the furnace's air damper malfunctioned, and Lin Chen crawled into the narrow furnace chamber to repair it. When he came out, he was covered in coal dust, only his teeth were white. Su Qing couldn't help but laugh at his disheveled appearance and handed him a clean towel: "Quickly wipe yourself off, you look like a lump of coal."

Lin Chen took the towel, wiped his face, and smiled. "Almost done. We can test the furnace tomorrow. If it's successful, our gear production cost can be reduced by another dollar." Su Qing looked at the light in his eyes and felt a warmth rise in her heart. She found that although Lin Chen was usually not talkative, he was exceptionally serious and responsible when he did things. This dedication to technology and enthusiasm for his work deeply attracted her.

On the morning of the fifth day, the furnace modification was finally completed. The new furnace was dark red all over, and the furnace chamber was twice the size of the original. Automated feeding devices were neatly arranged on one side of the furnace, automatically feeding steel into the furnace chamber via conveyor belts. Lin Chen, wearing fireproof clothing, stood in front of the furnace and pressed the start button. As the motor turned, the feeding device began to operate, and the steel slowly entered the furnace chamber. The temperature of the furnace gradually rose, emitting a uniform rumbling sound.

"The temperature is rising, it's 1400 degrees, 1450 degrees, 1500 degrees!" the technician monitoring the temperature reported loudly. Lin Chen stared intently at the thermometer, and when the temperature reached 1550 degrees, he shouted, "Feed!" The prepared alloy shavings entered the furnace through the feed port, fusing with the steel. The system panel appeared in Lin Chen's mind, displaying "Batch fusion begins, estimated time 30 minutes, consuming 200 points and 100 points of mental energy."

Thirty minutes later, the system notified him that "Batch fusion successful." Lin Chen closed the furnace damper, allowing it to cool naturally. Factory Director Zhou, Su Qing, and the factory's technicians gathered around the furnace, waiting anxiously. Two hours later, the furnace finally cooled down, and Lin Chen opened the furnace door, a wave of heat rushing out. Inside the furnace chamber, rows of brand-new gears were neatly arranged, their surfaces smooth, without a single burr, gleaming with a silvery-white metallic luster.

"Quickly, take it out and test it!" Factory Director Zhou shouted impatiently. The technicians quickly took out the gears, measured the tooth pitch with calipers, and tested the hardness with a hardness tester. "Tooth pitch accuracy 0.01 mm, meets the requirements! Hardness HRC56, 1 degree higher than before!" "Steel utilization rate 92%, exceeding expectations by 2%!" "Coal consumption has decreased by 12 jin compared to before, the effect is significant!" The technicians' reports rose and fell, and thunderous cheers erupted in the workshop.

Factory Director Zhou excitedly grasped Lin Chen's hand, his eyes reddening: "Deputy Factory Director Lin, you are truly a hero to our factory! With this modified furnace, our spinning machines will not only be of high quality but also low cost, making them absolutely suitable for widespread adoption throughout the commune! I have already reported this to Secretary Li of the commune, and he said he would personally attend our mass production launch ceremony!"

On the day of the launch ceremony, Secretary Li of the commune led more than a dozen production brigade leaders to the farm implement factory. When they saw the automated furnace and the neatly stacked spinning machine gears, they were full of praise. Secretary Li delivered a speech at the ceremony, highly praising Lin Chen and Su Qing for their contributions to the factory, and presented the farm implement factory with a certificate of "Advanced Enterprise of the Commune" and a bonus of 500 yuan on the spot.

After the ceremony, Secretary Li spoke privately with Lin Chen and Su Qing: "You two young people are very capable. You not only solved the factory's technical problems but also improved internal management. The commune has decided to award you both a major commendation. In addition, starting next month, you will each receive an extra 20 yuan per month in special allowance. I hope you will continue your efforts and contribute more to the commune's industrial development."

As evening fell and the sun set, wisps of smoke rose from the chimney of the farm implement factory. Lin Chen and Su Qing stood on the roof of the workshop, watching the busy workers and neatly arranged spinning machines below, both wearing smiles of satisfaction. Su Qing took a handkerchief from her pocket and handed it to Lin Chen: "This is something I embroidered for you. It has a design of a spinning machine on it. I hope our spinning machines can be sold in more places."

Lin Chen took the handkerchief. Embroidered on it was a delicate spinning machine, with the words "Technology Makes a Living" next to it. The stitches were fine and the workmanship exquisite. He looked up at Su Qing and noticed a blush on her cheeks, a hint of shyness in her eyes. "Thank you, I really like it," Lin Chen said softly, a warmth he had never felt before welling up inside him.

Su Qing lowered her head and said softly, "From now on, we'll be partners. Let's work together to make the factory a success, okay?" Lin Chen nodded, his gaze fixed firmly on the distance: "Okay! Not only will we run the factory well, but we'll also develop more new products, making Zhangcheng Agricultural Tools Factory a leading enterprise in the province and even the whole country!"