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.