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

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

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Concept
type: Class

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

Contribution margin
preferred label: Deckungsbeitragsrechnung @de
type: Descriptor
type: Concept
related: Cost recovery

Cross-subsidization
preferred label: Quersubventionierung @de
type: Descriptor
type: Concept
related: Cost recovery

Cost recovery
related: Cross-subsidization
related: Low-cost strategy
related: Contribution margin
related: Break-even analysis
type: Concept
type: Descriptor
preferred label: Kostendeckung @de
is in scheme: STW Thesaurus for Economics
alternative label: Kostendeckungsprinzip @de
gvkppn: 091372291
broader: Cost accounting

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

Descriptor
type: Class

Break-even analysis
preferred label: Break-Even-Analyse @de
type: Descriptor
type: Concept
related: Cost recovery

Low-cost strategy
preferred label: Niedrigpreisstrategie @de
type: Descriptor
type: Concept
related: Cost recovery

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