Have you not seen the movie, or have you seen it and don't see why it's good? Your question was ambigious.

If you haven't seen it, the movie is basically a story of a dilbert-esque character and his escapades in the corporate world. It's very funny and insightful and is something of a cult classic (like big trouble in little china or swingers, one of those movies that didn't make it in the theaters but everyone seems to like).

If you haven't seen it, I highly recommend it.