Bailiff Rudolf Stortz is head of the Berlin Office for Rationalization. However, he and his colleague Waldmann have had nothing to do for years. To kill time, people play chess or halma, solve crossword puzzles or have fun with table football. In the meantime, the secretary is typing the dissertation for her friend. When the ambitious Günter Nestrick is put into office, Stortz and Co. first try to hide the fact that their office is empty. It's no use though: one day Nestrick is horrified to find that he's ended up in a ghost agency...