Concept
type: Class

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

Descriptor
type: Class

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

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

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

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

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

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

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

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.

Cost accounting
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
alternative label: Kosten- und Leistungsrechnung @de
alternative label: Interne Erfolgsrechnung @de
alternative label: Kosten- und Erfolgsrechnung @de
alternative label: Theorie der Kostenrechnung @de
related: Costs
related: Cost theory
related: Cost management
is in scheme: STW Thesaurus for Economics
type: Concept
type: Descriptor
preferred label: Kostenrechnung @de
gvkppn: 091372356
broader: Cost accounting

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.

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

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 accounting

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).

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

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

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

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

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

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