Target costing
preferred label: Zielkostenrechnung @de
type: Descriptor
type: Concept
broader: Cost management

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.

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 efficiency
preferred label: Kosteneffizienz @de
type: Descriptor
type: Concept
related: Cost management

Standard costing
preferred label: Plankostenrechnung @de
type: Descriptor
type: Concept
related: Cost management

Cost management
type: Concept
type: Descriptor
related: Lean management
related: Cost efficiency
related: Cost leadership
related: Corporate budgeting
related: Cost accounting
related: Rationalization
related: Standard costing
gvkppn: 09137233X
broader: Cost accounting
narrower: Cost analysis
narrower: Target costing
narrower: Life cycle costing
narrower: Cost minimization
alternative label: Cost reduction
alternative label: Kostenplanung @de
alternative label: Kostenoptimierung @de
alternative label: Kostenkontrolle @de
alternative label: Kostensenkung @de
alternative label: Kosteneinsparung @de
preferred label: Kostenmanagement @de
is in scheme: STW Thesaurus for Economics

Cost analysis
preferred label: Kostenanalyse @de
type: Descriptor
type: Concept
broader: Cost management

Lean management
preferred label: Lean Management @de
type: Descriptor
type: Concept
related: Cost management

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
preferred label: Kostenrechnung @de
type: Descriptor
type: Concept
related: Cost management

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.

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 management

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).

Rationalization
preferred label: Rationalisierung @de
type: Descriptor
type: Concept
related: Cost management

Cost leadership
preferred label: Kostenführer @de
type: Descriptor
type: Concept
related: Cost management

Corporate budgeting
preferred label: Betriebliche Budgetierung @de
type: Descriptor
type: Concept
related: Cost management

Cost minimization
preferred label: Kostenminimierung @de
type: Descriptor
type: Concept
broader: Cost management

Life cycle costing
preferred label: Lebenszykluskosten @de
type: Descriptor
type: Concept
broader: Cost management

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).