Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

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

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
preferred label: Standard-Thesaurus Wirtschaft @de

Costs
type: Descriptor
type: Concept
preferred label: Kosten @de
related: Cost accounting

Cost accounting
type: Concept
type: Descriptor
gvkppn: 091372356
alternative label: Kosten- und Leistungsrechnung @de
alternative label: Interne Erfolgsrechnung @de
alternative label: Kosten- und Erfolgsrechnung @de
alternative label: Theorie der Kostenrechnung @de
broader: Cost accounting
is in scheme: STW Thesaurus for Economics
narrower: Standard costing
narrower: Absorption costing
narrower: Cost centre accounting
narrower: Variable costing
narrower: Cost-type accounting
narrower: Cost allocation
narrower: Activity-based costing
narrower: Cost unit accounting
preferred label: Kostenrechnung @de
related: Costs
related: Cost theory
related: Cost management

Cost-type accounting
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Kostenartenrechnung @de

Cost centre accounting
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Kostenstellenrechnung @de

Standard costing
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Plankostenrechnung @de

Variable costing
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Teilkostenrechnung @de

Absorption costing
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Vollkostenrechnung @de

Cost unit accounting
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Kostenträgerrechnung @de

Cost allocation
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Kostenverrechnung @de

Cost theory
type: Descriptor
type: Concept
preferred label: Kostentheorie @de
related: Cost accounting

Cost management
type: Descriptor
type: Concept
preferred label: Kostenmanagement @de
related: Cost accounting

Activity-based costing
type: Descriptor
type: Concept
broader: Cost accounting
preferred label: Prozesskostenrechnung @de

Cost accounting
type: Thsys
type: Concept
label: Kosten- und Leistungsrechnung @de
narrower: Cost accounting
notation: B.03.02.01
preferred label: B.03.02.01 Kosten- und Leistungsrechnung @de
preferred label: B.03.02.01 Cost accounting