Chapter 13: Shadows in the Accounts, Arrows from the Dark

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Procured item: Model 6208 Bearing (Unplanned Supplement)
Quantity: 50 sets
Unit price: 12.8 yuan
Total amount: 640 yuan
Stock entry number: CK-0731 (Quantity: 50 sets)

At first glance, the documents were complete, and the quantities and amounts matched perfectly.

Yet He Yuzhu’s brows furrowed slightly. He clearly remembered that the “Basic Cost Accounting Skill (Fragment)” he had just unlocked included vague recollections of price ranges for some commonly used industrial products.

The price for the 6208 bearing, according to the plan, should fluctuate around 10 to 11 yuan. Even for unplanned supplements, a slight premium pushing the price just above 12 yuan would be reasonable—but 12.8 yuan? That unit price was absurdly high!

Without showing any emotion, He Yuzhu continued reviewing other documents. He found several other unplanned purchases with unit prices significantly above the reasonable range he recalled. However, each transaction involved only a small amount, from a few dozen to a little over a hundred yuan, mixed in with many normal purchases, making them inconspicuous. The signature on these documents was none other than “Qian Youfu”!

He Yuzhu smiled coldly to himself. So that was it! That sly old fox, Qian Youfu, dared not tamper with large bulk purchases, so he resorted to this “ant-moving” tactic—taking advantage of the wide price variation allowed in unplanned purchases to skim off small amounts repeatedly. Small sums add up to no trivial amount!

He kept quiet and silently memorized the numbers and details of these suspicious documents.

If he exposed them now, the evidence chain would be incomplete, and Qian Youfu could easily claim market fluctuations or supplier issues as excuses. To strike effectively, one must hit the vital spot.

A few days later, Section Chief Zhao called a full meeting of the procurement department to review consumable needs for equipment maintenance in the second half of the year and plan procurement budgets in advance.

Qian Youfu held a list and spoke animatedly about which parts would definitely be insufficient under the plan, which would require unplanned procurement channels, and how the budget should be fully allocated.

He Yuzhu listened quietly and, after Qian finished, spoke up: “Section Chief Zhao, Deputy Section Chief Qian, I have a few questions regarding the unplanned procurement budget that I’d like to clarify.”

Qian Youfu’s eyelids twitched as he looked at him warily. “What questions do you have, Xiao He? Just say it.”

He Yuzhu opened his notebook calmly and said, “For example, Deputy Section Chief Qian mentioned the old-style punch press in Workshop 3 needing replacement crankshaft connecting rod bronze bushings, with an unplanned budget unit price of 15.5 yuan.

I compared it with last year’s procurement records. The same type of bronze bushings, also unplanned supplements, were priced at 13.2 yuan then. Raw material fluctuations this year don’t seem that significant. What justifies this increase?”

Qian Youfu’s face darkened slightly, but he forced calm. “Hmph! Market conditions change every day! Last year’s prices can’t be the standard. Copper is tight this year, so prices naturally rise!”

“Oh?” He Yuzhu nodded and turned another page. “Then the special high-temperature grease needed by the forging workshop has an unplanned budget unit price of 18 yuan. I checked a brother factory’s purchase last month of the same model, going through formal channels as unplanned, priced at 16.3 yuan. Our channels differ—is the premium really this high?”

Sweat appeared on Qian Youfu’s forehead. “You… what do you know! Different channels mean different prices! The suppliers I contact are reputable and guarantee quality! So what if it’s more expensive?!”

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“Quality assurance is indeed important,” He Yuzhu replied evenly, his words sharp as a blade. “However, Section Chief Zhao, might I suggest that these unplanned procurement needs and budgets be communicated in advance with the senior technicians from the Technical and Equipment departments?”

“They understand the parts’ performance and reasonable price ranges better, so they can help us vet these purchases to avoid wasting money or... buying unsuitable items.”

At these words, Section Chief Zhao’s brow immediately furrowed. He keenly sensed the implication—Qian Youfu’s budget was padded, possibly involving overpricing or wrong purchases!

“Xiao He, that’s a good suggestion!” Zhao said gravely. “Procurement serves production; we cannot work behind closed doors! Old Qian, compress these unplanned budget items for now. This afternoon, I will arrange a coordination meeting with the Technical and Equipment departments to finalize specifications and price ranges before submitting the budget.”

Qian Youfu’s face instantly turned a dark purple-red. His lips trembled as he tried to retort but found no grounds. He could only glare venomously at He Yuzhu and grit out one word through clenched teeth: “...Yes.”

After the meeting, Qian Youfu slammed the door of his office. He Yuzhu was held back by Section Chief Zhao.

“Xiao He,” Zhao fixed him with a sharp gaze, “those price discrepancies you mentioned… Have you found something?”

He Yuzhu didn’t answer immediately but took out his notebook, flipping to the pages recording suspicious purchases, pointing to several small unplanned procurements of bearings and seals. “Chief, look at these. All handled by Deputy Section Chief Qian. Their unit prices are notably higher than market rates and brother factories’ prices during the same period. Although the amounts are small individually, they add up. I worry… there might be issues here.”

Zhao took the notebook, scrutinized the records, and grew increasingly serious.

Having been in procurement for years, Zhao could immediately see through these tricks—this was the “ant-moving” scheme! That old fox Qian Youfu was quite bold!

“Hmmm... I understand,” Zhao closed the notebook and returned it to He Yuzhu, his eyes filled with meaning and approval. “Xiao He, you have a keen eye and have done well. I will keep an eye on this. Meanwhile, continue your work and be vigilant with the accounts.”

“Understood, Chief.” He Yuzhu knew the seed had been planted.

Zhao Guoqiang was no easy man like Yi Zhonghai—he tolerated no corruption and wouldn’t allow his subordinates to undermine the factory!

In the following days, the procurement department appeared calm on the surface, but undercurrents surged more fiercely.

Qian Youfu noticeably restrained himself, shifting his harassment of He Yuzhu from overt to subtle exclusion and isolation—“forgetting” to notify him of meetings, or assigning him the most tedious, low-profit errands.

He Yuzhu accepted everything silently and continued to work diligently.

One day, just after He Yuzhu returned from delivering documents to the warehouse, he saw Qian Youfu grinning broadly, escorting a visitor into the procurement office.

The visitor was slicked-back, dressed in a crisp Zhongshan suit—the Deputy Factory Director Li, in charge of logistics!

“Deputy Director Li, you came in person? Please, have a seat!” Qian Youfu bowed repeatedly.

Deputy Director Li nodded politely, his gaze sweeping the office and lingering briefly on He Yuzhu before heading straight to Section Chief Zhao’s desk.

“Old Zhao,” Li spoke quietly but with pressure, “the factory’s production tasks are heavy lately, and logistics support must keep pace. I’ve heard your procurement department is a bit slow in developing unplanned material sources? Some comrades’ thinking might still be too conservative. When flexibility is needed, we must be flexible!”

He tapped the desk pointedly.

Zhao stood calmly, neither submissive nor defiant. “Rest assured, Deputy Director Li, the procurement department has been actively seeking unplanned channels to support production.”

“However, flexibility must operate within principles and regulations. Procedures must be followed, prices verified—that’s responsible to the factory.”

Deputy Director Li’s expression darkened slightly before he resumed a smile. “Principles must be upheld, but don’t be so rigid that it delays production. No one can afford that responsibility! Old Zhao, you’re a veteran in procurement—you must grasp this balance well.” He shifted tone. “By the way, there’s a reception event with a brother unit coming up, quite a high-profile one. For the wine, I recall there are a few bottles of ‘Xifeng’ liquor in the storeroom? Bring them out—don’t be stingy.”

Zhao frowned. “Deputy Director Li, those bottles of ‘Xifeng’ were specially reserved for the year-end model worker commendation…”

“That can be arranged another way!” Li interrupted firmly. “Entertaining visiting leaders affects the factory’s image—it’s more important! That’s settled! Old Qian, you’re responsible for making this happen!” He named Qian Youfu directly.

“Yes, Director! Task will be completed!” Qian Youfu answered loudly, a trace of triumph flashing across his face as he shot a challenging glance at Zhao and He Yuzhu.

Deputy Director Li added a few more “encouraging” words before turning and leaving with his hands behind his back.

The office atmosphere was oppressive. Zhao’s face was grim.

Deputy Director Li’s move, ostensibly about wine, was actually a rebuke to Zhao and a show of support for Qian Youfu! Those bottles of “Xifeng” were specially approved within the plan and limited in quantity—using them for the year-end commendation was best for morale. Now they were being diverted for entertaining guests... Zhao was furious inside.

He Yuzhu watched coldly. Deputy Director Li and Qian Youfu were definitely in cahoots.

It seemed the procurement department’s problems ran deeper than he had thought. This covert struggle had spread from the department to the factory leadership.

[Notification! Suitable location detected: Hongxing Steel Rolling Plant Procurement Department. Sign in?]

“Sign in.”

[Sign-in successful! Acquired: Basic Management Knowledge (Fragment). Knowledge infused.]

Fragments of knowledge about organization coordination, resource allocation, and upward management flooded into He Yuzhu’s mind. His expression tightened. Management?

This was precisely the shortcoming he needed to address now! This struggle could not be won by just chasing materials and auditing accounts!