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Dilbert is sitting at his computer. The Boss approaches and says, "Make your 'Power-point' presentation so boring that our CEO will slip into trance." The Boss continues, "Then I'll whisper to him subliminal suggestions to increase our budget." The CEO is asleep. The Boss whispers, "More budget." On the other side of the CEO, Wally whispers, "Kill the pointy-haired monster."
Wally stands in front of the Boss's desk. Wally demands, "You've got to increase the budget for training!" The Boss responds, "If I train you, then wouldn't you just leave the company to make more money working for our competitor?" Wally says, "I guess there is a downside." The Boss asks, "And the downside would be . . . ?"
The Boss says to Dilbert and Wally, "It's time to do peer performance reviews!" The Boss continues, "Remember, there's a limited budget for raises. Your best strategy is to slander your co-workers so there's more money for you!" Wally says to Dilbert, "I plan to say very nice things about YOU." Dilbert replies, "Nice try, weasel boy." The Boss thinks as he walks away, "Managing is easy when you hate the employees."
Dilbert, Wally, the Boss and Alice sit at a conference table. Wally says, "As you requested, I have learned to 'do more with less.'" Wally continues, "I'm doing more unnecessary work, with less planning, less intelligence, and less guilt." The Boss says, "I hate the first staff meeting after budget cuts." Wally adds, "And less career aspiration, too!"
Dilbert stands across from the Boss's desk. He says, "I want a ten-percent raise." The Boss replies, "There's no budget for raises." Dilbert holds up a letter and says, "I have an offer from another company that will pay fifteen percent more." The Boss says, "I'll give you twenty percent if you stay." Dilbert says, "I thought you said there's no budget for raises." The Boss replies, "Well . . . It's supposed to be a secret but . . ." The Boss says, "Our policy is to give big raises to people who spend their time interviewing for other jobs." Dilbert tells Alice and Wally, "Good news! The secret company policy is to reward disloyalty!" They cheer and shout, "Yes! Yippee!" Wally asks, "What's the reward for leaving work early?" Dilbert replies, "He wouldn't show me the price sheet."
The Boss says to Dilbert, Wally and Alice, "From now on, your raises will be partly dependent on an evaluation by your co-workers." Wally asks, "Hypothetically, if my co-workers got small raises then wouldn't there be more available in the budget for me?" Wally, Alice and Dilbert fall to the ground and fight. The Boss says, "That didn't last long, even by our standards."
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?"
The caption says, "Dogbert teaches business math." Dogbert points to a diagram of an equation. A picture of Wally, Dilbert and Alice illustrates the equation, "Grunts equals zero." The caption says, "#1. Any job that can be done by two people . . ." The Boss stands behind two people. The caption continues, ". . . Can be done by one person for half the cost." The Boss yanks one of the workers out of his chair. The caption says, "#2. A bonus today is worth more than . . ." The Boss holds a large bag of money. The caption continues, ". . . The whole company tomorrow." An office building has a closed sign on it. The caption says, "#3. Your expense requirements for December can be calculated . . ." The Boss sits at his desk writing on a piece of paper. The caption continues, ". . . By taking what's left in the budget and multiplying by one." A delivery person asks the Boss, "Giraffe goes where?" Dogbert says, "Next week, a doctor with a flashlight shows us where sales projections come from."
The Boss says to Dilbert and Wally, "We need to ship the V-1 product tomorrow. I promised our CEO he can announce it at the shareholder meeting." Wally says, "That's two months early!!" Dilbert says, "We haven't added any features yet!!" Dilbert says, "What would we ship? Our lab prototype is the only V-1 in existence!" Wally cries, "No . . . You wouldn't!" The Boss picks up the device and says, "I've scheduled press tours so you can do demos all next week." Wally asks, "On what?!" As the Boss walks away carrying the prototype, Dilbert says, "We'll need twenty thousand dollars to build another prototype!" The Boss says, "That reminds me; I froze the budget for the rest of the year." The Boss continues, "If there's anything you'd like me to do, don't hesitate to ask." Wally says, "Yeah, I'd like you to do something . . ." The Boss looks angry. Wally says, "Ooh . . . I think I should have hesitated to ask that."
The boss reads a memo and thinks, "If I eliminate the training budget, I can afford to hire two more people." The Boss smirks, and thinks, "Then I'll have enough direct reports to get a vice president title." Dilbert says to The Boss, "Shouldn't we have a strategy?" The Boss says, "I have one. Thanks for asking."