I love Dilbert and I especially love Dilbert on anything related to budgeting, reporting, analytics or business intelligence.
In many organizations, a certain aura of 'mystery' surrounds how the annual budget is prepared in Excel. In some cases, those preparing it cannot even articulate it very well. This 'mystery' is another risk for those organizations that do not invest in a CPM platform and 'de-mystefying' the planning process.