**Title:** *Record of the Black-Hearted Entrepreneur in Another World* **Subtitle:** *About the Business of Me Ruling the Magic World with Excel Spreadsheets* ### **Worldview Settings** **Reincarnation Mechanism:** The protagonist is reincarnated into another world after dying from overwork, triggering the *"Office Worker Protection Clause."* **Magic Economics:** Mana can be quantified and stored, establishing a *"Mana-Coin"* exchange system. **Racial Traits:** - **Elves:** Long-lived but inefficient (working 2 hours daily on average). - **Orcs:** Physically strong but mathematically challenged (unable to understand decimal points). - **Dwarves:** Tech-savvy geeks vulnerable to patent fraud. ### **Plot Development** **Initial:** Believes that *"Exploitation is the inevitable price of civilizational progress."* **Turning Point:** Discovers the system's true purpose is to test human nature. **Conclusion:** Uses commercial tactics to dismantle the temple's slavery system.