Concept
type: Class

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 close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.

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

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

notation
definition: A notation, also known as classification code, is a string of characters such as "T58.5" or "303.4833" used to uniquely identify a concept within the scope of a given concept scheme.

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.

M41 - Accounting
label: M41 - Rechnungswesen, Buchhaltung, Buchführung @de
label: Rechnungswesen, Buchhaltung, Buchführung @de
label: Accounting

Thsys
type: Class

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

Costs
type: Descriptor
type: Concept
label: Kosten @de
label: Cost
broader: B.03.02.02 Cost categories

Historical costs
type: Descriptor
type: Concept
label: Historic costs
label: Acquisition costs
label: Anschaffungskosten @de
label: Anschaffungswert @de
broader: B.03.02.02 Cost categories

Fixed costs
type: Descriptor
type: Concept
label: Fixe Kosten @de
label: Fixkostenmanagement @de
label: Feste Kosten @de
label: Fixkosten @de
label: Leerkosten @de
broader: B.03.02.02 Cost categories

Indirect costs
type: Descriptor
type: Concept
label: Gemeinkosten @de
label: Overhead expenses
label: Gemeinkostenmanagement @de
broader: B.03.02.02 Cost categories

Imputed costs
type: Descriptor
type: Concept
label: Kalkulatorische Kosten @de
label: Kalkulatorische Zinsen @de
label: Kalkulatorische Abschreibungen @de
broader: B.03.02.02 Cost categories

Non-wage labour costs
type: Concept
type: Descriptor
label: Lohnnebenkosten @de
label: Non-wage labor costs
label: Personalzusatzkosten @de
label: Personalnebenkosten @de
broader: B.03.02.02 Cost categories

Production costs
type: Concept
type: Descriptor
label: Produktionskosten @de
label: Herstellungskosten @de
label: Fertigungskosten @de
label: Cost of production
label: Herstellkosten @de
label: Manufacturing costs
broader: B.03.02.02 Cost categories

Unit costs
type: Descriptor
type: Concept
label: Stückkosten @de
label: Durchschnittskosten @de
broader: B.03.02.02 Cost categories

Variable costs
type: Descriptor
type: Concept
label: Variable Kosten @de
label: Proportionale Kosten @de
broader: B.03.02.02 Cost categories

Administrative costs
type: Descriptor
type: Concept
label: Verwaltungskosten @de
broader: B.03.02.02 Cost categories

Unit labour cost
type: Descriptor
type: Concept
label: Lohnstückkosten @de
label: Unit labor costs
broader: B.03.02.02 Cost categories

Sunk costs
type: Descriptor
type: Concept
label: Sunk Costs @de
label: Versunkene Kosten @de
broader: B.03.02.02 Cost categories

Labor cost
type: Concept
type: Descriptor
label: Lohnkosten @de
label: Labour cost
label: Labour costs
label: Wage costs
label: Arbeitskosten @de
label: Staff costs
label: Personalkosten @de
broader: B.03.02.02 Cost categories

Marginal costs
type: Concept
type: Descriptor
label: Marginale Kosten @de
label: Marginalkosten @de
label: Grenzkosten @de
label: Incremental costs
broader: B.03.02.02 Cost categories

Life cycle costs
type: Concept
type: Descriptor
label: Lebenszykluskosten @de
label: TCO (Total cost of ownership)
label: Life cycle costing
label: Total cost of ownership
label: LCC (Life cycle costing)
broader: B.03.02.02 Cost categories

Total expense ratio
type: Descriptor
type: Concept
label: Depotgebühr @de
label: Total Expense Ratio @de
label: Fondskosten @de
label: Performance fee
label: Ausgabeaufschlag @de
broader: B.03.02.02 Cost categories

Energy costs
type: Descriptor
type: Concept
label: Energiekosten @de
broader: B.03.02.02 Cost categories

Cost of operation
type: Concept
type: Descriptor
label: Betriebsaufwand @de
label: Betriebskosten @de
label: Operating expense
label: Operating cost
broader: B.03.02.02 Cost categories

Travel costs
type: Descriptor
type: Concept
label: Reisekosten @de
label: Travel expenses
broader: B.03.02.02 Cost categories

B.03.02.02 Cost categories
type: Thsys
type: Concept
is part of: STW Thesaurus for Economics
label: B.03.02.02 Kostenkategorien @de
label: Kostenkategorien @de
label: Cost categories
broader: B.03.02 Managerial accounting
is in scheme: STW Thesaurus for Economics
narrower: Production costs
narrower: Fixed costs
narrower: Non-wage labour costs
narrower: Cost of operation
narrower: Variable costs
narrower: Historical costs
narrower: Costs
narrower: Imputed costs
narrower: Energy costs
narrower: Sunk costs
narrower: Administrative costs
narrower: Marginal costs
narrower: Unit costs
narrower: Life cycle costs
narrower: Total expense ratio
narrower: Labor cost
narrower: Travel costs
narrower: Indirect costs
narrower: Unit labour cost
notation: B.03.02.02

B.03.02 Managerial accounting
type: Thsys
type: Concept
label: Internes Rechnungswesen @de
label: B.03.02 Internes Rechnungswesen @de
label: Managerial accounting
narrower: B.03.02.02 Cost categories
notation: B.03.02