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

skos:notation
  rdfs:label "notation"@en ;
  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 .

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

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

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

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

skos:prefLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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