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The Boss reads a document and tells Dilbert, Wally and Alice, "The company announced that we will 'abandon our strategy of making good products . . .'" The Boss continues, "From now on we'll 'pursue a desperate strategy of mergers, business spin-offs, fruitless partnerships and random reorganizations.'" The Boss reads, "And we'll accelerate our program of paying the good employees to leave." Dilbert asks Wally, "Stock price?" Wally looks at his monitor and replies, "Up three points."
Dilbert stands in front of the Boss's desk. The Boss says, "You need a million dollars but I only have authority to sign for up to ten thousand." The Boss says, "Break it into a hundred separate business cases." Dilbert says, "Thank you for your value-added management support." The Boss replies, "It was nothing."
Dilbert carries a stack of documents. He tells the Boss, "Per your instructions, my request for a million dollars has been broken into one hundred business cases." Dilbert continues, "Each one is for ten thousand dollars, which is your exact level of approval authority." The Boss says, "I meant I can approve anything UNDER ten thousand dollars . . . So if you wouldn't mind . . ." Dilbert replies, "Killing you? No, I wouldn't mind a bit."
Alice, Ratbert and Wally sit at a conference table. Ratbert says, "'Wal-Mart's' business strategy was very successful. You can learn from their example." Alice asks, "Does their strategy involve sitting around and making irrelevant comparisons to other companies?" Ratbert replies, "All I know for sure is that they don't let rats try on all the pantyhose in the store." Wally says, "Good strategy."
The Boss, Wally, Dilbert and Alice sit at a conference table. The Boss says, "In order to reduce expenses, only the employees in essential jobs may have business cards." Wally, Dilbert and Alice think, "I'd better order some business cards to find out if I'm 'essential.'" The Boss says to his secretary, "Carol, order some new business cards for me." Carol replies, "Ooh. No can do. But you can borrow some of mine."
Wally tells Dilbert, "Good news! Our business plan is in complete disarray!" Wally shouts, "Free time!! No deliverables!!! And it's not OUR fault!" Dilbert shouts, "Yippee!!" They celebrate. Dilbert asks, "Do you realize that all our joy comes from perverse sources?" Wally replies, "I didn't know there was an alternative."
Wally stands behind Alice's desk and says, "Alice, our business plan is in complete disarray so we're taking a three-hour lunch. Want to join us?" Alice replies, "No, I've got to work harder than ever to turn this situation around!" Wally and Dilbert put their coats on and leave. Wally tells Dilbert, "Sometimes it's hard to distinguish between dedication and insanity." Dilbert asks, "Which one are we?"
Dogbert stands at a desk typing. He tells Dilbert, "I'm writing a book that debunks the effectiveness of business consultants." Dilbert says, "But common sense would say that you're being a consultant yourself, so your opinion is logically flawed." Dilbert says, "Only people with no common sense will buy your book." Dogbert replies, "I prefer to call them the mass market."
The Boss sists at a conference table with Wally and Dilbert. He waves a pice of paer and says, "Ten of our finest executives got together and created a statement of our core values." The Boss quotes from the document, "We help the community and the world by producing state-of-the-art business solutions." Wally responds, "I'm glad we didn't skimp and try to do that with only nine executives." Dilbert adds, "Yeah. It might have sucked."
Dilbert waves his arms angrily and says, 'Our new job titles from human resources are demeaing and insulting!" Dilbert stands in front of the Boss' desk and says, "You've got to use your managerial influence to do something!" The Boss holds a business card and says, "My new card..." Wally stands at his cubicle and asks, "How'd it go?" Dilbert replies, "I don't expect much help from the "Director of Learned Helplessness."