@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

<http://zbw.eu/stw/descriptor/29651-0>
  skos:prefLabel "Zielkostenrechnung"@de, "Target costing"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/12475-0>
  skos:prefLabel "Kostendeckung"@de, "Cost recovery"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/12531-2>
  skos:prefLabel "Kalkulation"@de, "Cost estimation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/stw/descriptor/12497-4>
  skos:prefLabel "Kostenartenrechnung"@de, "Cost-type accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/10052-3>
  skos:prefLabel "Opportunitätskosten"@de, "Opportunity cost"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12470-3>
  skos:prefLabel "Break-even analysis"@en, "Break-Even-Analyse"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12523-1>
  skos:prefLabel "Standard costing"@en, "Plankostenrechnung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12514-2>
  skos:prefLabel "Deckungsbeitragsrechnung"@de, "Contribution margin"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/19096-1>
  skos:prefLabel "Kostenmanagement"@de, "Cost management"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12533-5>
  skos:prefLabel "Kostenträgerrechnung"@de, "Cost unit accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12524-6>
  skos:prefLabel "Variable costing"@en, "Teilkostenrechnung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/19097-6>
  skos:prefLabel "Kostenanalyse"@de, "Cost analysis"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/namespaces/zbw-extensions/Thsys>
  rdfs:label "Thsys"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/12480-0>
  skos:prefLabel "Kostenrechnung"@de, "Cost accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/descriptor/12525-4>
  skos:prefLabel "Vollkostenrechnung"@de, "Absorption costing"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/19098-4>
  skos:prefLabel "Kostenstruktur"@de, "Cost structure"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/thsys/186753>
  skos:narrower <http://zbw.eu/stw/descriptor/12475-0>, <http://zbw.eu/stw/descriptor/12531-2>, <http://zbw.eu/stw/descriptor/19098-4>, <http://zbw.eu/stw/descriptor/12470-3>, <http://zbw.eu/stw/descriptor/10052-3>, <http://zbw.eu/stw/descriptor/29656-4>, <http://zbw.eu/stw/descriptor/12480-0>, <http://zbw.eu/stw/descriptor/12523-1>, <http://zbw.eu/stw/descriptor/12514-2>, <http://zbw.eu/stw/descriptor/19097-6>, <http://zbw.eu/stw/descriptor/10011-3>, <http://zbw.eu/stw/descriptor/12525-4>, <http://zbw.eu/stw/descriptor/29651-0>, <http://zbw.eu/stw/descriptor/12535-1>, <http://zbw.eu/stw/descriptor/20906-3>, <http://zbw.eu/stw/descriptor/19100-1>, <http://zbw.eu/stw/descriptor/12521-5>, <http://zbw.eu/stw/descriptor/12497-4>, <http://zbw.eu/stw/descriptor/19096-1>, <http://zbw.eu/stw/descriptor/12533-5>, <http://zbw.eu/stw/descriptor/30280-6>, <http://zbw.eu/stw/descriptor/12524-6>, <http://zbw.eu/stw/descriptor/12796-1> ;
  rdfs:label "Kosten- und Leistungsrechnung"@de, "Cost accounting"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70578> ;
  skos:prefLabel "B.03.02.01  Cost accounting"@en, "B.03.02.01  Kosten- und Leistungsrechnung"@de ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:notation "B.03.02.01" .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/thsys/70578>
  skos:notation "B.03.02" ;
  rdfs:label "Internes Rechnungswesen"@de, "Managerial accounting"@en ;
  skos:prefLabel "B.03.02  Managerial accounting"@en, "B.03.02  Internes Rechnungswesen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/29656-4>
  skos:prefLabel "Kostenminimierung"@de, "Cost minimization"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/30280-6>
  skos:prefLabel "Kostenüberwälzung"@de, "Cost pass-through"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12535-1>
  skos:prefLabel "Kostenverrechnung"@de, "Cost allocation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/20906-3>
  skos:prefLabel "Quersubventionierung"@de, "Cross-subsidization"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12796-1>
  skos:prefLabel "Verrechnungspreis"@de, "Transfer pricing"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/19100-1>
  skos:prefLabel "Prozesskostenrechnung"@de, "Activity-based costing"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://zbw.eu/stw/descriptor/10011-3>
  skos:prefLabel "Kosten"@de, "Costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .

<http://zbw.eu/stw/descriptor/12521-5>
  skos:prefLabel "Kostenstellenrechnung"@de, "Cost centre accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186753> .