@prefix skos: . @prefix rdfs: . @prefix gnd: . @prefix zbwext: . @prefix wd: . @prefix dc: . @prefix ns0: . @prefix owl: . @prefix void: . skos:narrowMatch rdfs:subPropertyOf skos:narrower, skos:mappingRelation ; skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has narrower match"@en . gnd:4127453-2 rdfs:label "Direct costing"@de, "Unternehmen / Direct costing"@de ; skos:prefLabel "Direct costing"@de ; skos:exactMatch . gnd:4488186-1 rdfs:label "Deckungsbeitrag"@de ; skos:prefLabel "Deckungsbeitrag"@de ; skos:relatedMatch . rdfs:label "Deckungsbeitrag"@de, "Contribution margin"@en ; skos:prefLabel "Deckungsbeitrag"@de, "Contribution margin"@en ; skos:exactMatch . 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 . rdfs:label "direkte Kosten"@de, "direct cost"@en, "Einzelkosten"@de ; skos:prefLabel "direkte Kosten"@de, "direct cost"@en ; skos:exactMatch . 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 . 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 . gnd:4127683-8 rdfs:label "Unternehmen / Einzelkostenrechnung"@de, "Einzelkostenrechnung"@de ; skos:prefLabel "Einzelkostenrechnung"@de ; skos:relatedMatch . 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 . 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 . rdfs:label "Variable costing"@en, "Teilkostenrechnung"@de, "Einzelkostenrechnung"@de ; skos:prefLabel "Variable costing"@en, "Teilkostenrechnung"@de ; a zbwext:Descriptor, skos:Concept ; skos:narrower . skos:prefLabel "Deckungsbeitragsrechnung"@de, "Contribution margin"@en ; rdfs:label "Proportionalkostenrechnung"@de, "Direct costing"@en, "Deckungsbeitragsrechnung"@de, "Contribution margin"@en ; skos:relatedMatch gnd:4127683-8, gnd:4488186-1 ; skos:related , ; skos:altLabel "Direct costing"@en, "Proportionalkostenrechnung"@de ; a skos:Concept, zbwext:Descriptor ; skos:narrowMatch wd:Q21653442 ; skos:broader , ; skos:inScheme ; dc:isPartOf ; skos:exactMatch , wd:Q1545019, , gnd:4127453-2, gnd:4127954-2 ; ns0:gvkppn "091354536" . 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 . 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 . gnd:4127954-2 rdfs:label "Unternehmen / Deckungsbeitragsrechnung"@de, "Deckungsbeitragsrechnung"@de ; skos:prefLabel "Deckungsbeitragsrechnung"@de ; skos:exactMatch . skos:relatedMatch rdfs:subPropertyOf skos:related, skos:mappingRelation ; skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has related match"@en . zbwext:Descriptor rdfs:label "Descriptor"@en ; a owl:Class . 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 . 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 . rdfs:label "Kostendeckung"@de, "Cost recovery"@en, "Kostendeckungsprinzip"@de ; skos:prefLabel "Kostendeckung"@de, "Cost recovery"@en ; a zbwext:Descriptor, skos:Concept ; skos:related . wd:Q1545019 rdfs:label "Bruttogewinnsatz"@de, "Deckungsbeitragsanalyse"@de, "Spezifischer Deckungsbeitrag"@de, "profit margin calculation"@en, "Relativer Deckungsbeitrag"@de, "contribution margin"@en, "Deckungsbeitrag"@de, "Deckungsspanne"@de, "Stückdeckungsbeitrag"@de, "Deckungsbeitragssatz"@de, "Bruttogewinn"@de, "marginal profit"@en ; skos:prefLabel "contribution margin"@en, "Deckungsbeitrag"@de ; skos:exactMatch . wd:Q21653442 rdfs:label "Direct Costs method"@en, "direct costing"@en, "Direct Costing"@de, "Proportionalkostenrechnung"@de ; skos:prefLabel "Direct Costs method"@en, "Direct Costing"@de ; skos:broadMatch .