boss: we need to reduce our expense budget to 40% of our capital budget.
dilbert: why do we need to do that?
boss: because the ratio is too high.
dilbert: are you saying we can't afford it?
boss: no. i'm saying the ratio is too high.
dilbert: okay, but by what standard is it "too high"?
boss: by historical standards, it has never been this high.
dilbert: i don't think we want to start using an irrelevant ratio to manage the department.
boss: to be fair, this is just the first time you noticed.