无形成本是指难以用市场价格直接表现的成本，例如对企业声誉的负面影响，对企业职工凝聚力的负面影响等。
企业应用服务器的总体拥有成本应涉及到有形和无形成本的计算。
Total cost of ownership for an enterprise application server should involve calculating both the tangible and intangible costs.
除了那些能看得见的成本外，花在筛选简历上的时间等无形成本也需要考虑在内。
Intangible costs such as time spent sifting through CVs need to be taken into account on top of the more obvious expenses.
目的：将ISO 9000质量体系导入医院护理管理，强化护士长对无形成本效益的管理。
Objective: to strengthen invisible cost administration by head nurse and introduce ISO9000 quality system into hospital nursing administration.
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