企业形象是无形资产,科学技术是无形资产……,这都好理解。那么职工“牢骚”是不是无形资产呢?回答当然是肯定的。 某针织企业新领导上任伊始,因工作被下属染整分厂厂长顶撞过,于是该领导不久便借故将这位分厂厂长予以撤换。然而始料不及的是,由于分厂新任厂长专业能力欠缺,管理调度失当,致使因产品质量和交货延误引起的索赔屡屡发生;不仅如 Corporate image is an intangible asset, science and technology are intangible assets... This is easy to understand. Then, is the employee “complaint” an intangible asset? The answer is of course yes. When a new leader of a knitting company took office at the beginning, his work was overwhelmed by the director of the subordinate dyeing and finishing branch. So the leader soon replaced the director of the branch factory. Unexpectedly, however, due to the lack of professional capabilities of new factory managers and improper management schedules, claims caused by product quality and delivery delays occur repeatedly; not only