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Wally, Catbet, Dilbert, Alice and Asok are in a meeting. Catbert says: "We're changing to a cash balance pension plan." Catbert says: "It will make the company much more competitive." Asok is sitting between an elder co-worker and Alice, Asok says: "Yippee!!! A cash balance plan is good for young employees!" The older employee stands up and says angrily to Asok: "Oh, yeah? Well it's not so good for me!" The older employee says: "I demand that you change it back!" Asok screams: "No!" The older employee throws himself on top of Asok who raises his arms in defense. The older employee says: "I'll snap you like a dried twig, you little zygote!" Asok says: "Ouch! Stop clubbing me with your artificial hip!!" Wally, Catbert and Dilbert watch the fight with no reaction. Wally says to Catbert and Dilbert: "On the plus side, they do seem more competitive."
Dilbert is at the Boss's desk. The Boss tells Dilbert: "Don't invite marketing to the planning meeting." Dilbert replies: "If I don't, they'll sabotage the implementation." The Boss says: "Yes, but if you DO include them in the planning..." Dilbert finishes the Boss's thought: "...they'll hose the plan?" The Boss confirms Dilbert's statement: "Exactly." The Boss continues: "And they'll still botch the implementation." Dilbert asks: "If we know it's doomed, why do we bother?" The Boss answers: "It's the same reason I had kids." Dilbert thinks to himself while walking away: "At least there is a reason."
The Boss pulls a file out of his drawer and thinks, "What's this? It's our old five- year plan!" He opens the file and thinks, "I wonder how we did compared to the plan." The Boss approaches Dilbert and asks, "Have we relegated Microsoft to the dust heap of history?" Dilbert responds, "Shhh! They might hear!"
The Boss says to Wally and Dilbert, "I found or five-year plan from five years ago." The Boss continues, "The last page says, "At the end of the fifth year, the entire management team will be..." The Boss continues to read, "... investigated for accounting irregularities." Wally looks at the secret service agent who has just entered and says, "Spooky."
Dogbert is sitting outside behind a desk labeled, "Rat Hole." A businessman approaches holding a bag of money and asks, "May I throw money down the rat hole?" Dogbert replies, "Show me your business plan." Dogbert flips through the business plan and says, "You plan to pay huge investment banking fees to buy a low-margin, money-losing business..." Dogbert says, "For an extra fee, I'll push you in the hold and take your money." The businessman replies, "Oooh, sounds good."
The Boss and Carol are looking out the window at the parking lot below. The Boss says, "Carol, tell those kids they can't skateboard in our parking lot." Carol responds, "Should I give them a reason, or is this part of your master plan to remove all joy from the universe?" Catbert is standing by a globe. The Boss says, "They know about the plan." Catbert responds, "Fool! I told you to blame our insurance carrier!"
Dilbert: "We can either wait three months for the software committee to approve our plan..." Dilbert: "Or we can soar like eagles, and act without approval, saving millions of dollars!" Dilbert: "Please don't be sidetracked by the analogy." The Boss: "Since when do eagles use software?"
Asok: "Lately I am overcome with doubt that you read my status reports." The Boss: "Asok, the biggest value of a status report is that it makes you consider all the costs of your project." Assok: "Actually, that is the biggest value of a business plan or a budget." The Boss: "Whatever. Throw it on the pile."
Asok: "Wally, I discovered a deadly safety flaw in our product. Who should I inform?" Wally: "No one. The stock would plunge and we'd have massive layoffs. Your career would be ruined." Asok: "But my negligence could cause the deaths of a dozen customers." Wally: "The first dozen is always the hardest."
"Dogbert does PR." "There's some risk that the PR plan will cause you bad kharma." "Ooh." "For an extra fee, I can do some PR work aimed at the infinite fabric of the universe to innoculate you." "And I think I can get Britney Spears to wear your hairstyle." "Can you get her to grow her hair on her back, too?"