The Boss asks Dilbert, "Can you explain why your project is behind schedule?" Dilbert answers, "Yes. A schedule is an artificial device created without knowledge of the future." Dilbert goes on to say, "Wild guesses are used as surrogates for knowledge." Dilbert says to the Boss, "Project deadlines ae tied to trade show dates instead of reality." Dilbert continues his explanation, "Then management cuts the budget until failure is assured." Dilbert says to the Boss, "I assume you called me here so you can apologize for your role in all this." The Boss sits in his chair looking puzzled and amazed. Dilbert then asks the Boss, "Would you like to hear how budgets are created?"