@prefix gnd: <https://d-nb.info/gnd/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .

gnd:4165378-6
  rdfs:label "Kostendeckung"@de, "Kostendeckungsprinzip"@de ;
  skos:prefLabel "Kostendeckungsprinzip"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12475-0> .

<http://zbw.eu/stw/descriptor/20906-3>
  rdfs:label "Quersubventionierung"@de, "Cross-subsidisation"@en, "Quersubventionen"@de, "Querfinanzierung"@de, "Interne Subventionierung"@de, "Cross-subsidization"@en, "Cross-subsidies"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Cross-subsidization"@en, "Quersubventionierung"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12475-0> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<https://data.gesis.org/thesoz/concept_10049823>
  rdfs:label "cost recovery"@en, "Kostendeckung"@de ;
  skos:prefLabel "cost recovery"@en, "Kostendeckung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12475-0> .

<http://zbw.eu/stw/thsys/186753>
  rdfs:label "B.03.02.01  Kosten- und Leistungsrechnung"@de, "Cost accounting"@en, "B.03.02.01  Cost accounting"@en, "Kosten- und Leistungsrechnung"@de ;
  skos:prefLabel "B.03.02.01  Kosten- und Leistungsrechnung"@de, "B.03.02.01  Cost accounting"@en ;
  skos:notation "B.03.02.01" ;
  a zbwext:Thsys, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12475-0> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en .

<http://aims.fao.org/aos/agrovoc/c_bc882050>
  rdfs:label "cost recovery"@en, "Kostendeckung"@de ;
  skos:prefLabel "cost recovery"@en, "Kostendeckung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12475-0> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

wd:Q1956264
  rdfs:label "covering costs"@en, "Kostendeckungsgrad"@de, "Kostendeckung"@de, "Kostendeckungsprinzip"@de ;
  skos:prefLabel "covering costs"@en, "Kostendeckung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12475-0> .

<http://zbw.eu/stw/descriptor/12793-0>
  rdfs:label "Niedrigpreisstrategie"@de, "Sonderpreis"@de, "Penetration pricing"@en, "Price discount"@en, "Low-price strategy"@en, "Low-cost strategy"@en, "Price promotion"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12475-0> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Niedrigpreisstrategie"@de, "Low-cost strategy"@en .

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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."@en ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://zbw.eu/stw/descriptor/12514-2>
  rdfs:label "Deckungsbeitragsrechnung"@de, "Contribution margin"@en, "Proportionalkostenrechnung"@de, "Direct costing"@en ;
  skos:prefLabel "Deckungsbeitragsrechnung"@de, "Contribution margin"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12475-0> .

<http://zbw.eu/stw/descriptor/12470-3>
  rdfs:label "Break-even analysis"@en, "Cost-volume-profit analysis"@en, "Kosten-Volumen-Gewinn-Analyse"@de, "Break-Even-Analyse"@de, "Gewinnschwellenanalyse"@de, "Break-even point"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Break-even analysis"@en, "Break-Even-Analyse"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12475-0> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/12475-0>
  skos:exactMatch <https://data.gesis.org/thesoz/concept_10049823>, gnd:4165378-6, wd:Q1956264, <http://aims.fao.org/aos/agrovoc/c_bc882050> ;
  skos:related <http://zbw.eu/stw/descriptor/12470-3>, <http://zbw.eu/stw/descriptor/12514-2>, <http://zbw.eu/stw/descriptor/12793-0>, <http://zbw.eu/stw/descriptor/20906-3> ;
  skos:broader <http://zbw.eu/stw/thsys/186753> ;
  ns0:gvkppn "091372291" ;
  skos:prefLabel "Kostendeckung"@de, "Cost recovery"@en ;
  skos:altLabel "Kostendeckungsprinzip"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Cost recovery"@en, "Kostendeckungsprinzip"@de, "Kostendeckung"@de ;
  dc:isPartOf <http://zbw.eu/stw> .