The Dilbert cartoon strip has a very funny, yet telling one today.

Pointy Haired Bossess (PHBs) often treat number of sheep in a herd like number of programmers on a team. So, for a project that requires 300 man days, the PHB hires 300 people to finish the project in one day!

Hint: See The Mythical Man Month for more details. 

Also see it in the archives.