I just read this post by Joel Spolsky, it’s so funny. But apart from that, I think it’s completely true: go to a client, create some ratio that shows the client is doing really bad, get the client to improve in that ratio and then go to a competitor of the client and sell them the same methodology. That’s a large part of what management consultants do.
And you, how many “Number of Function Points Per Programmer Per Day” do you get? ;-)