@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#> .

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

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

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/12504-5>
  skos:prefLabel "Produktionskosten"@de, "Production costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19566-4>
  skos:prefLabel "Labour costs"@en, "Arbeitskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

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/thsys/186754>
  skos:prefLabel "B.03.02.02  Cost categories"@en, "B.03.02.02  Kostenkategorien"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/19012-5>, <http://zbw.eu/stw/descriptor/12492-0>, <http://zbw.eu/stw/descriptor/19566-4>, <http://zbw.eu/stw/descriptor/30215-3>, <http://zbw.eu/stw/descriptor/29657-2>, <http://zbw.eu/stw/descriptor/12508-4>, <http://zbw.eu/stw/descriptor/20881-0>, <http://zbw.eu/stw/descriptor/12511-1>, <http://zbw.eu/stw/descriptor/19432-4>, <http://zbw.eu/stw/descriptor/12407-3>, <http://zbw.eu/stw/descriptor/10011-3>, <http://zbw.eu/stw/descriptor/12495-1>, <http://zbw.eu/stw/descriptor/12509-2>, <http://zbw.eu/stw/descriptor/12502-2>, <http://zbw.eu/stw/descriptor/12491-2>, <http://zbw.eu/stw/descriptor/12504-5> ;
  rdfs:label "Cost categories"@en, "Kostenkategorien"@de ;
  skos:notation "B.03.02.02" ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/70578> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> .

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/12407-3>
  skos:prefLabel "Historical costs"@en, "Anschaffungskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

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/186754> .

<http://zbw.eu/stw/descriptor/12491-2>
  skos:prefLabel "Fixkosten"@de, "Fixed costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/30215-3>
  skos:prefLabel "Performance fee"@en, "Fondskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19012-5>
  skos:prefLabel "Unit labour cost"@en, "Lohnstückkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12508-4>
  skos:prefLabel "Unit costs"@en, "Stückkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19432-4>
  skos:prefLabel "Sunk costs"@en, "Sunk Costs"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12492-0>
  skos:prefLabel "Indirect costs"@en, "Gemeinkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/29657-2>
  skos:prefLabel "Life cycle costing"@en, "Lebenszykluskosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

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/12509-2>
  skos:prefLabel "Variable costs"@en, "Variable Kosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/20881-0>
  skos:prefLabel "Marginal costs"@en, "Grenzkosten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12511-1>
  skos:prefLabel "Verwaltungskosten"@de, "Administrative costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12502-2>
  skos:prefLabel "Personalzusatzkosten"@de, "Non-wage labour costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<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/186754> .

<http://zbw.eu/stw/descriptor/12495-1>
  skos:prefLabel "Kalkulatorische Kosten"@de, "Imputed costs"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .