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The Boss sits at a table, his hands folded together and says, "We're going to try something called 'open book management.'" The Boss looks to Dilbert and Wally and syas, "We'll teach you to read the finacial statements of this company. It's all very motivating." Wally looks at a report and says, "... and our CEO got paid more than the entire capital budget." Alice says, "Is this what motivation feels like?"
Dilbert squeezes a "stress ball" while he sits at his computer. He thinks, "It's been a stressful day. Luckily I have this little balloon full of sand to squeeze and reduce my stress." Dilbert squeezes the balloon so hard it goes "poof" and sand falls into his keyboard. Dilbert thinks, "Oops." The Boss holds a paper, an equipment request, and says to Dilbert, "You need a new kybard? What's a kybard?" Dilbert is extremely angry and screams, "Just sign the stupid thing!"
Chil is consulting Dogbert about his career. He says, "I'd be good at any job involving sin." Phil says, "Perhaps something in the bingo field, or maybe budget work." Dogbert suggests, "How about marketing?" Phil frowns, "I have a soul. It's just a small one." Dogbert says, "Gotcha. No marketing... no auditing... no garment manufacturing..."
The Boss and Bruce walk by a cubicle. The Boss says, "We don't have a cubicle available for you yet, Bruce." The Boss says, "So I'm declaring this part of the carpet to be your office." The Boss says, "If someone goes to a meeting, you can sneak into his cubicle and use the phone." The Boss says, "Our computer budget is gone, but we have an old monitor that you can put on top of your briefcase." Bruce says, "Can I put tape on the carpet to mark my boundary?" The Boss says, "That won't be necessary, thanks to this hi-tech device." Bruce says, "A dog collar?" The Boss puts the collar around Bruce's neck. The Boss says, "It will give a mild shock if you cross your invisible boundary." Alice says, "The new guy hasn't left that spot for a week." Dilbert says, "Wally taught him to beg for food."
Wally sticks his head into the boss' office. Wally says, "I'm back from training." Wally says, "I got a big binder." Wally holds out a big book. Wally says, "The training is already forgotten but the binder will last forever." Wally brings the binder to his chest. Wally says, "A living monument to temporary knowledge!" Wally says, "I'll put it in my cubicle with the others." Wally says, "Speaking of my cubicle, which direction is it?" The Boss points. Wally says, "Okay, thanks. That information should be in a binder." Dilbert says, "Did he approve funding for our project?" Wally says, "Not yet. Step one was to free up funds from the training budget."
At the staff meeting, The Boss says, "Good news on your budgets. I did some recalculating last night." The Boss says, "I found a way to give more money to every project without increasing the total budget for projects!" Wally raises his hand and says, "Question: Does your new way involve poor math skills?" Wally has a question mark above his head. Alice puts her arm in front of him and says, "Ignore the skeptic. Hey, I have a suggestion!" Alice says, "Maybe you could recalculate the salary budget for next year." Dilbert says, "And when was the last time you recalculated the vacation days?" Wally, using his calculator wrist watch, says, "I calculate that we have an hour left for this meeting, but I'm interested in YOUR caculation." Dilbert, Wally and Alice walk out of the meeting counting stacks of money. Dilbert says, "I think we got greedy when we asked if he change for a five." They whistle as they leave.
Project Status: Dilbert is giving a presentation. He points to the overhead projection. He says, "Due to budget cuts, our new product will have no user interface." The projection shows a blank computer monitor. Dilbert continues, "Our target market is people who are too shy to return products." The projection is of a person blushing. Dilbert comes home carrying his brief case. He says to Dogbert, "Is it a bad sign if you spend the day wondering why there are no laws against what you do for a living?"
Man comes up to Dilbert and introduces himself, "I'm the Rag Man from Project Luser." Rag Man says, "Budget cuts have hit our project hard. I'm forced to beg for resources." Dilbert holds out something and says, "I can spare some pencil shavings." Rag Man says, "Excellent! We make coffee out of that."
Rag Man thinks, "I hate being on an underfunded project." Alice walks by with some guy. Rag Man asks, "Can you spare some resources, lady? How about that intern? Are you using him?" Rag Man shows intern, "First you have to learn how to give yourself a sponge bath at the water fountain."
Banner reading "Dogbert the Consultant" appears across top of page. Dogbert sitting in front of The Boss. Dogbert says, "I cab give you excellent advice for $50,000 per month." Dogbert sitting in chair continues, "If budget is a problem, I also offer bad advice for the low price of $45,000 per month." Dilbert and Alice watch as The Boss runs past their cubicle with scissors in hand. Alice says, "That's not a good sign."