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Allen (aka the sacrificial lamb) stands in the boss' office. The boss says, "Allen, I have to cut the salary budget. I probaly shouldn't have hired you yesterday." The boss says, "Luckily, I have extra money in the furniture budget." Allan rest on all fours with a lamp on his back. allan thinks, "As God is my witness, someday I will be a credenza."
Wally walks by Carol's cubicle. Carol says, "Wally, what's your project budget code?" Wally says, "E473" Carol says, "I'm switching you to E947, effective immediatly." Wally says, "Why?" Carol says, "That's my new code for bald engineers." Wally says, "It will grow back."
The boss says to Asok, "Asok, I've chosen you to put our budget forecast together." The boss says, "It's a hard job but you'll get the satisfaction of making everyone hate your tiny guts." Asok walks away and thinks, "My guts are not tiny."
Caption "The budget cycle" Wally and Asok sit at a conference table. Wally reads of a piece of paper and says, "And i'll need a helicopter, double rotor." Asok says, "If you have any resoect for me or the budget process, you will not ask for such obvious budget padding." Wally says, "And I'll need that chopper filled with Albino tiger cubs."
The boss, wally and Asok sit at the conference table with papers in front of them. The boss says, "I downsised the "ease of use" lab because there's no budget for a staff." Asok grabs one of the paper and shows it the the boss. ASok says, "They HAVE a buget. I put it on the back of these two-sided photocopies!" The boss says, "Well, they lived by the sword, and they died by the sword."
The boss stick his head into Dilbert's cubicle and says, "Do you have those budget numbers from last months?" Dilbert says, "They're totally innaccurate." The boss says, "I know but those are the only numbers we have." Dilbert says, "Actually we have infinite inaccurate numbers to choose from." The boss says, "Let's keep those in our back pocket in case we need them." Dilbert says, "I'll encrypt them so no one else can use them."
The boss says, to Dilbert, "Move our budget system onto the under-utilized mainframe." Dilbert says, "It's under-utilized because it's obsolete." Dilbert thinks, "Reality versus mangement; who shall be the victor?"
The Boss reads a report, and says to Dilbert, "Your project is twenty percent over budget and two months late." Dilbert says, "That's because you bungled the allocation of resources." Dilbert says to Dogbert, "Bosses hate the word 'bungled'."
The Boss says to Alice, who is seated in her cubicle, "Every department was asked how it could reduce its budget by ten percent." The Boss says, "Your project is vital to the future of the company, so I cleverly offered to eliminate it, knowing they couldn't accept." The Boss says, "Now this is the funny part..."
The Boss and Dilbert sit at a table. The Boss hands Dilbert a piece of paper and says, "This is the goal that will motivate you for the next year." Dilbert reads from the piece of paper: "'Build a global satellite network. Budget: $12,000.'" Dilbert looks at the Boss and says, "Motivation feels much different from what I imagined." Dilbert continues, "I was expecting a light, energetic feeling." Dilbert continues speaking and illustrates with his hands, "But it's more like being pinned under a burning couch." Dilbert puts his hand to his head and says, "Whoo, I'm getting dizzy." Dilbert stands up slowly and says, "I'd better lie down until the motivation wears off." The Boss leaves the room with Dilbert lying on the table. The Boss says, "He's going to be trouble during the next round of budget cuts."