In this particular case, I'm going to have to agree with the consultant. Dilbert's company could DEFINITELY use a company wide transformation. Start by eliminating all the upper/mid-level management. haha.
Dogbert is like a woman that works outside the home and earns a lot but contributes nothing of her salary to pay the bills while expecting the husband to pay for everything with his salary, including all her expenses.
All Dilbert gets is the privilege of the presence of Dogbert as well as free consulting (as in being conned and insulted every day). But hey, PHB pay top dollars to get the same treatment.