Transfer pricing
preferred label: Verrechnungspreis @de
type: Descriptor
type: Concept
related: Cost allocation

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 allocation

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.

Cost allocation
broader: Cost accounting
preferred label: Kostenverrechnung @de
related: Cost estimation
related: Transfer pricing
type: Concept
type: Descriptor
is in scheme: STW Thesaurus for Economics
alternative label: Kostenverteilung im Unternehmen @de
alternative label: Kostenzurechnung im Unternehmen @de
gvkppn: 091372402

Cost estimation
preferred label: Kalkulation @de
type: Descriptor
type: Concept
related: Cost allocation

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

Descriptor
type: Class

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

Cost accounting
preferred label: Kostenrechnung @de
type: Descriptor
type: Concept
narrower: Cost allocation

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).