variable costing
label: Teilkosten @de
label: Teilkostenrechnung @de

Cost accounting
type: Descriptor
type: Concept
label: Kostenrechnung @de
label: Kosten- und Leistungsrechnung @de
label: Kosten- und Erfolgsrechnung @de
label: Theorie der Kostenrechnung @de
label: Interne Erfolgsrechnung @de
narrower: Variable costing

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

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

Variable costs
label: Variable Kosten @de
label: Proportionale Kosten @de
type: Descriptor
type: Concept
related: Variable costing

Unternehmen / Teilkostenrechnung
label: Teilkostenrechnung @de

Descriptor
type: Class

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

Variable costing
preferred label: Teilkostenrechnung @de
is in scheme: STW Thesaurus for Economics
label: Einzelkostenrechnung @de
related: Variable costs
broader: Cost accounting
type: Descriptor
type: Concept
gvkppn: 091394376
is part of: STW Thesaurus for Economics
narrower: Contribution margin

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning.
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).

Contribution margin
label: Deckungsbeitragsrechnung @de
label: Proportionalkostenrechnung @de
label: Direct costing
type: Descriptor
type: Concept
broader: Variable costing

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

Concept
type: Class

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

Cost accounting
label: B.03.02.01 Kosten- und Leistungsrechnung @de
label: B.03.02.01 Cost accounting
label: Kosten- und Leistungsrechnung @de
notation: B.03.02.01
narrower: Variable costing
type: Thsys
type: Concept

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

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