Target costing
label: Zielkostenrechnung @de

Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

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

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

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

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

target costing
label: target pricing
label: retrograde Kalkulation @de
label: Target Pricing @de
label: Target Costing @de
label: Zielkostenrechnung @de

Descriptor
type: Class

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

Cost reduction
type: Descriptor
type: Concept
label: Kostensenkung @de
label: Kostenmanagement @de
label: Kostenoptimierung @de
label: Kostenplanung @de
label: Cost management
label: Kosteneinsparung @de
label: Kostenkontrolle @de
narrower: Target costing

Target costing
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 742093794
label: Zielkostenmanagement @de
label: Zielkostenrechnung @de
broader: Cost reduction
broader: Cost accounting
is in scheme: STW Thesaurus for Economics

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

Target Costing
label: Zielkostenrechnung @de
label: Zielkostenmanagement @de