Can you enjoy being at a cemetery? Maybe you can - if you are the director of the Jewish cemetery. The main character of the film has held his position for 13 years, and he never loses his optimism and approaches his job with creativity. In the film, the director complains about his life and introduces us to the ins and outs of the funeral business while he smokes and retells national jokes. Along the way, he solves small everyday matters and remembers to share wisdom and moving memories. Viktor Mikhailovich, a manager and a romantic, always knows what could be improved, and why you should never do it. And his dreams go beyond buying a new warm WC for the visitors’ convenience. So what else does he dream about, the man who sends human souls onto their last journeys every day?