Concept
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Kostenartenrechnung
Cost-type accounting
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Standard costing
Plankostenrechnung
Kostenmanagement
Cost management
Kostenträgerrechnung
Cost unit accounting
Variable costing
Teilkostenrechnung
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Kosten- und Leistungsrechnung
Interne Erfolgsrechnung
Kosten- und Erfolgsrechnung
Theorie der Kostenrechnung
Kostenrechnung
Cost accounting
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Vollkostenrechnung
Absorption costing
B.03.02.01 Kosten- und Leistungsrechnung
B.03.02.01 Cost accounting
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Kostenverrechnung
Cost allocation
Prozesskostenrechnung
Activity-based costing
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower
Kostentheorie
Cost theory
Kosten
Costs
Kostenstellenrechnung
Cost centre accounting