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The Boss, Dilbert, Wally and Alice sit at a conference table. The Boss points to a diagram on an overhead projector and says, "We're going to follow the advice of the Dogbert Consulting Company and form 'Battlin' Business Units.'" The Boss continues, "We'll spend most of our time cross-charging and undermining the other BBU's." Wally comments, "A little competition is healthy." The Boss adds, "Whatever you do, DON'T tick off the janitorial BBU."
The Boss says to Dogbert, "We took your advice and formed business units within the company . . ." As Wally and another employee fight with each other in the background, the Boss continues, "Now we spend all of our time fighting with each other about who does what." The Boss asks Dogbert, "What exactly did you mean when you said it would 'guarantee future business?'" Dogbert says, "Oh look - my contract just expired."
The Boss says to his secretary who sits at her desk, "Carol, the next time you order my business cards, spell out my full title: 'Director of Product Enhancements.'" The Boss continues, "Don't use the acronym 'DOPE.'" The secretary replies, "I didn't know you were the Director of Product Enhancements."
Alice walks past Wally's cubicle. Wally says, "Well, it wouldn't be Friday if I didn't see Alice wearing her one pair of tan pants." Wally continues, "I love the 'business casual' look for the way it combines unattractive with unprofessional while diminishing neither." Alice responds, "Do you think the fashion opinion of a male engineer matters to me??" Dilbert enters wearing the same print shirt and pants as Alice. Dilbert yells, "Twins!"
The caption says, "Headquarters." Three executives sit at a conference table. One says to the man next to him, "Hey, Chuck's looking unhappy today. What's the problem, big guy?" Chuck says, "All of my bad decisions are catching up to me. Could we do another reorg to cover my tracks?" The third executive says, "Yeah, I've got some bodies to bury, too." Back at the office, the Boss reads a document aloud to Dilbert and Wally, ". . . These changes will allow us to focus on our core business." Wally walks away saying, "Whoa! Let me get my reorg boots."
Wally says to the Boss, "I don't understand how the new reorganization will help us 'focus on our core business.'" Wally continues, "Did our core business change? Or are you saying that EVERY reorg prior to this was a misdirected failure?" The Boss asks hypothetically, "Wally, when a car gets a flat tire, what do you do?" Wally answers, "Well, if I'm you, I rotate the tires and drive home."
Dilbert sits on the couch and Dogbert sits on the armrest. Dogbert says, "Most business plans fail. Obviously, success is not a realistic goal." Dogbert continues, "But the people who manage the most spectacular failures get promoted first because of their experience." Dilbert says, "That is the most cynical thing I've ever heard in my life!" Dogbert replies, "Thanks. I'm blushing."
Dilbert says to Wally, "If this company won't use our product idea let's quit and start our own business!" Wally responds, "Why quit? We can run our new company from our cubicles and get paid too." Dilbert asks, "Wouldn't that be immoral?" Wally says, "That's only an issue for people who aren't already in hell."
Dogbert, Dilbert and Wally sit at a table. Dogbert says, "The business plan for your start-up is idiotic but I'm going to provide the venture capital funding anyway." Dogbert continues, "We'll generate lots of media hype, go public and make millions by shafting greedy and ignorant investors." Dogbert continues, "The Latin word for 'close your eyes and open your mouth' is 'prospectus.'" Wally says, "This is exactly why I'm afraid of dogs."
An employee from marketing, Dilbert and Wally sit at a conference table. The woman says, "And that's the marketing plan. Any comments?" Dilbert says, "It appears to be a bunch of obvious generalities and wishful thinking with no apparent business value." The woman thinks, "Marketing didn't turn out to be the glamour career I expected." Wally shows his copy of the plan to Dilbert and says, "I circled all the words you won't find in any dictionary."