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. @en
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

Kostenrechnung
type: Descriptor
type: Concept
label: Kosten- und Leistungsrechnung
label: Cost accounting @en
label: Kosten- und Erfolgsrechnung
label: Theorie der Kostenrechnung
label: Interne Erfolgsrechnung
narrower: Kostenstellenrechnung

Kostenstellenrechnung
label: cost centre accounting @en

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

Platzkostenrechnung
label: Kostenplatzrechnung
broad match: Kostenstellenrechnung

Descriptor
type: Class

Kostenstellenrechnung

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

Absatzsegmentrechnung
label: Vertriebskostenrechnung
label: Vertriebskosten / Kostenstellenrechnung
broad match: Kostenstellenrechnung

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

Concept
type: Class

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

B.03.02.01 Kosten- und Leistungsrechnung
label: Cost accounting @en
label: B.03.02.01 Cost accounting @en
label: Kosten- und Leistungsrechnung
notation: B.03.02.01
narrower: Kostenstellenrechnung
type: Thsys
type: Concept

Kostenstellenrechnung
preferred label: Cost centre accounting @en
label: Kostenstellen
label: Cost center accounting @en
label: Interne Leistungsverrechnung
label: Kostenstelle
label: Innerbetriebliche Leistungsverrechnung
label: Platzkostenrechnung
label: Kostenplatzrechnung
label: Stellenkosten
gvkppn: 091372364
is part of: Standard-Thesaurus Wirtschaft
type: Descriptor
type: Concept
broader: B.03.02.01 Kosten- und Leistungsrechnung
broader: Kostenrechnung
has narrower match: Platzkostenrechnung
has narrower match: Absatzsegmentrechnung
is in scheme: Standard-Thesaurus Wirtschaft

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. @en

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