[link|http://en.wikipedia.org/wiki/Dogbert's_Top_Secret_Management_Handbook|http://en.wikipedia....nagement_Handbook]

PHB: Your project is 10% over budget.

Dilbert: No, it's exactly what I estimated it was going to cost. You cut the estimate by 10% so it would look like you're doing something.

PHB: So what you're saying is you failed to hit your budget.