Target-performance comparison
Soll-Ist-Vergleich
Soll-Ist-Analyse
Abweichungsanalyse
Ist-Soll-Abweichungsanalyse
Ist-Soll-Vergleich
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Standardkostenrechnung
Unternehmen / Standardkostenrechnung
Unternehmen / Plankostenrechnung
Plankostenrechnung
Unternehmen / Grenzplankostenrechnung
Grenzplankostenrechnung
Kostenschätzungsmodell
Kostenschätzung / Modell
Kostenmodell
Planungsrechnung
Unternehmen / Planungsrechnung
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
B.03.02.01 Kosten- und Leistungsrechnung
Cost accounting
B.03.02.01 Cost accounting
Kosten- und Leistungsrechnung
standard cost
planned cost
Plankosten
SKEP
Strategische Kosten- und Ergebnisplanung
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Kostenrechnung
Kosten- und Erfolgsrechnung
Theorie der Kostenrechnung
Interne Erfolgsrechnung
Normalkostenrechnung
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
cost planning
Kostenplanung
Kostensenkung
Kostenmanagement
Kostenoptimierung
Cost reduction
Cost management
Kosteneinsparung
Kostenkontrolle
Flexible Plankostenrechnung
Standard costing
Kosten / Planung
Verbrauchsplanung
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept
Istkostenrechnung
Unternehmen / Istkostenrechnung