has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

Direct costing
label: Unternehmen / Direct costing @de

Deckungsbeitrag
has related match: Contribution margin

Contribution margin
label: Deckungsbeitrag @de

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).

direct cost
label: direkte Kosten @de
label: Einzelkosten @de

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Unternehmen / Einzelkostenrechnung
label: Einzelkostenrechnung @de
has related match: Contribution margin

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.

has exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

Variable costing
type: Descriptor
label: Teilkostenrechnung @de
label: Einzelkostenrechnung @de
type: Concept
narrower: Contribution margin

Contribution margin
type: Concept
preferred label: Deckungsbeitragsrechnung @de
label: Proportionalkostenrechnung @de
label: Direct costing
has related match: Unternehmen / Einzelkostenrechnung
has related match: Deckungsbeitrag
related: Break-even analysis
related: Cost recovery
type: Descriptor
has narrower match: Direct Costs method
broader: Variable costing
broader: Cost accounting
is in scheme: STW Thesaurus for Economics
is part of: STW Thesaurus for Economics
gvkppn: 091354536

Break-even analysis
type: Concept
label: Cost-volume-profit analysis
label: Kosten-Volumen-Gewinn-Analyse @de
label: Break-Even-Analyse @de
label: Gewinnschwellenanalyse @de
label: Break-even point
type: Descriptor
related: Contribution margin

Cost recovery
type: Descriptor
label: Kostendeckung @de
label: Kostendeckungsprinzip @de
type: Concept
related: Contribution margin

Direct Costs method
label: direct costing
label: Direct Costing @de
label: Proportionalkostenrechnung @de
broad match: Contribution margin

profit margin calculation
label: Bruttogewinnsatz @de
label: Deckungsbeitragsanalyse @de
label: Spezifischer Deckungsbeitrag @de
label: Relativer Deckungsbeitrag @de
label: contribution margin
label: Deckungsbeitrag @de
label: Deckungsspanne @de
label: Stückdeckungsbeitrag @de
label: Deckungsbeitragssatz @de
label: Bruttogewinn @de
label: marginal profit

Unternehmen / Deckungsbeitragsrechnung
label: Deckungsbeitragsrechnung @de

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

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

Descriptor
type: Class

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

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

Concept
type: Class