@prefix wd: <http://www.wikidata.org/entity/> .
@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 void: <http://rdfs.org/ns/void#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .

wd:Q2400772
  rdfs:label "variable costing"@en, "Teilkosten"@de, "Teilkostenrechnung"@de ;
  skos:prefLabel "variable costing"@en, "Teilkostenrechnung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12524-6> .

<http://zbw.eu/stw/descriptor/12480-0>
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Kostenrechnung"@de, "Kosten- und Leistungsrechnung"@de, "Cost accounting"@en, "Kosten- und Erfolgsrechnung"@de, "Theorie der Kostenrechnung"@de, "Interne Erfolgsrechnung"@de ;
  skos:prefLabel "Cost accounting"@en, "Kostenrechnung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12524-6> .

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>
  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 .

<http://zbw.eu/stw/descriptor/12509-2>
  rdfs:label "Variable costs"@en, "Variable Kosten"@de, "Proportionale Kosten"@de ;
  skos:prefLabel "Variable costs"@en, "Variable Kosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12524-6> .

gnd:4059329-0
  rdfs:label "Unternehmen / Teilkostenrechnung"@de, "Teilkostenrechnung"@de ;
  skos:prefLabel "Teilkostenrechnung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12524-6> .

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 .

<http://zbw.eu/stw/descriptor/12524-6>
  skos:prefLabel "Teilkostenrechnung"@de, "Variable costing"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:exactMatch gnd:4059329-0, wd:Q2400772 ;
  rdfs:label "Variable costing"@en, "Einzelkostenrechnung"@de, "Teilkostenrechnung"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12509-2> ;
  skos:broader <http://zbw.eu/stw/descriptor/12480-0>, <http://zbw.eu/stw/thsys/186753> ;
  a zbwext:Descriptor, skos:Concept ;
  ns0:gvkppn "091394376" ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:altLabel "Einzelkostenrechnung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12514-2> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@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:broader <http://zbw.eu/stw/descriptor/12524-6> .

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

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://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" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12524-6> ;
  a zbwext:Thsys, skos:Concept .

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: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 .