The Dutchman led United back into the Champions League last season and has guided them to fourth in the Premier League this term – two points adrift of leaders Manchester City and Arsenal.
Van Gaal believes the role of the coach has changed since he made his managerial bow at Ajax in 1991, joking that he does not have to do much work for his hefty pay cheque.
"I'm from a time where [the coach] did everything," he told The Telegraph.
"Now I'm the manager and I have a sports science department, I have a scouting department, I have a medical department, I have assistant managers, I have assistant coaches.
"I don't do anything - nothing! I delegate. I delegate, and I earn a lot of money."
The 64-year-old declared his football philosophy is more about educating players, rather than enhancing their physical capabilities.
"When you see my press conferences, I'm discussing my philosophy a lot," Van Gaal added.
"Sometimes, the media is not very proud of it. But, sometimes, they are crazy for it because I explain a lot.
"It takes always a little bit of time to transfer the message. I'm training in the brain - a lot of things in the brain - because football is not a sport of legs, it is a sport of brain, and tactics.
"All the players have to sustain that process and that's not easy. Praise is better than to be negative, it is true. But, sometimes, I'm sorry, you have to be negative also."
