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The Boss says, "We can learn from our mistakes. Let's make a list of the things that each of you did wrong this year." Dilbert says, "It is just a coincidence that our annual performance reviews are due next week?" The Boss says, "It would have been the stuff of management legends." Catbert says, "Very nice try."
The Boss pokes his head into Ted's office and asks, "How do you like being a manager, Ted?" Ted replies, "Yesterday my staff pushed me down ten flights of stairs. My soul left my body and now I'm a lifeless evil entity." The Boss says, "Just in time to do performance reviews!" Ted responds, "I couldn't have planned it better."
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."
Catbert stands on the Boss's desk and says, "Morale is low because the employees are underpaid." Catbert continues, "You can compensate by having more frequent performance reviews. They love feedback." Catbert clenches his teeth and thinks, "The hardest part is keeping a straight face." The Boss says, "Tell me again why I'd want morale to be high?"
The Boss says, "Good news, Alice. I'm going to have quarterly performance reviews to boost morale." Alice stands in her cubicle and replies, "Wow! In addition to working sixteen hours a day in this big box, now I'll get 300% more criticism!" The Boss says, "I'll have a chance to hear employee concerns four times a year." Alice says, "I assume comprehension will remain on the bicentennial plan."
Wally sits in the Boss' office. The Boss says, "Wally, you haven't done any actual work in years, and yet we continue to pay you." Wally says, "Have I said thanks?" The Boss replies, "I'd fire you, but your performance reviews are all 'excellents." The Boss continues, "So, my plan is to make your job a living hell until you quit." Wally raises his fist and says, "You'll never win! My standards are lower than you can imagine!" The Boss says, "I'll start by moving you to a smaller cubicle." Wally crosses his arms and says, "Is that the best you got? Ha! Ha! Ha!" Wally is in a bathroom stall on the phone. He says, "Mom, guess who got an office with a door!"
Dogbert is typing at his computer. Dilbert stands next to him and asks, "How can you write reviews of movies you haven't seen?" Dogbert replies, "Easily." Dogbert reads Dilbert an excerpt from his review: "Throw away your Picasso paintings. 'Night of the Living Squirrel' is the only art you'll ever need." Dilbert, looking unimpressed, asks, "How much is the studio paying you?" Dogbert responds, "Dang... Too obvious."
Catbert is sitting on The Boss' desk. He says to The Boss, "Don't give performance reviews on time." Catbert continues, "Wait until an employee screws up something big, then pounce!" A frazzled employee with torn clothes and smoking hair says to The Boss, "...I forgot to unplug the demo unit and it burned down our customer's headquarters." The Boss asks, "Do you have a minute?"
Catbert says, "We can keep our payroll expenses low by giving employees bad reviews." Catbert says, "Use this list of employee defects so you don't repeat yourself. It's less obvious this way." The Boss says, "Awkward, bumbling, cowardly, dumb?" Dilbert says, "My faults are suspiciously alphabetical."