Make sure that both you and your employees are aware of the difference between project management, cashflow management, and people management.
To project management, each person is a "resource", with certain skill sets, or capabilities.
To many regular accounting procedures, most of your staff are a drain on the company, and only the sales staff actually make any money for the company.
However, if your staff feel like you apply either of these concepts in your treatment of them, they will be most disgruntled about it. As a developer myself, I can assure you that we are most sensitive about being told that R&D is a "loss centre" for the company.
Watch for other members of your staff (or other departments), too - I remember once being told by a salesman "without me [the salesman], you wouldn't have a job". Apparently, it wasn't part of this guy's world-view that he was only able to sell the products that I produced. Admittedly, I was only able to work on more products because he'd sold the previous ones - the relationship is more symbiotic than parasitic. Salesmen often get recognition for their achievements, whether a bonus for exceeding quota, or just a commission - maybe you could institute a "clean code award", or highlight a different employee each month in a newsletter - allow them to feel attached to your organisation.
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