Title: The annual budgeting process – the "ritual rain dance"

Companies start early to prepare the next year’s budgets. Normally there is a pre-process during the spring or summer where the foundations are laid. In September or October the real inauguration starts.  At this time of the year you cannot get people in the finance department to attend seminars, arrange business meetings, or discuss business.
 
One time I peeked into a company to find out what they were doing at this time of the year, since they did not have time to do business. Then I discovered the ritual rain dance and it lead me to draw a cartoon of it.

Author : Tor Inge Vasshus

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