@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/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 .

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/10011-3>
  rdfs:label "Kosten"@de, "Costs"@en, "Cost"@en ;
  skos:prefLabel "Kosten"@de, "Costs"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12742-3> .

<http://zbw.eu/stw/descriptor/12742-3>
  skos:prefLabel "Kostentheorie"@de, "Cost theory"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70270> ;
  skos:related <http://zbw.eu/stw/descriptor/10011-3>, <http://zbw.eu/stw/descriptor/10256-1>, <http://zbw.eu/stw/descriptor/12480-0> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  rdfs:label "Cost theory"@en, "Kostentheorie"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/10187-1> ;
  skos:narrowMatch gnd:4500915-6, gnd:4165385-3, gnd:4165381-6 ;
  a skos:Concept, zbwext:Descriptor ;
  skos:exactMatch <https://data.gesis.org/thesoz/concept_10039020>, gnd:4120609-5, wd:Q19288204 ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091372380" .

<http://zbw.eu/stw/descriptor/10187-1>
  rdfs:label "Kostenfunktion"@de, "Cost function"@en, "Kostenkurve"@de, "Cost curve"@en ;
  skos:prefLabel "Kostenfunktion"@de, "Cost function"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12742-3> .

<https://data.gesis.org/thesoz/concept_10039020>
  rdfs:label "cost theory"@en, "Kostentheorie"@de ;
  skos:prefLabel "cost theory"@en, "Kostentheorie"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12742-3> .

gnd:4500915-6
  rdfs:label "Kostendegression"@de, "Degression <Kostentheorie>"@de ;
  skos:prefLabel "Kostendegression"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12742-3> .

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 .

gnd:4165381-6
  rdfs:label "Kostenlehre"@de, "Betriebswirtschaftliche Kostenlehre"@de, "Unternehmen / Kostenlehre"@de ;
  skos:prefLabel "Kostenlehre"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12742-3> .

gnd:4120609-5
  rdfs:label "Betriebswirtschaftliche Kostentheorie"@de, "Kosten / Theorie"@de, "Kostentheorie"@de ;
  skos:prefLabel "Kostentheorie"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12742-3> .

gnd:4165385-3
  rdfs:label "Kostenoptimum"@de ;
  skos:prefLabel "Kostenoptimum"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12742-3> .

<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:related <http://zbw.eu/stw/descriptor/12742-3> .

<http://zbw.eu/stw/descriptor/10256-1>
  rdfs:label "Production theory"@en, "Betriebswirtschaftliche Produktionstheorie"@de, "Produktionstheorie"@de, "Makroökonomische Produktionstheorie"@de, "Microeconomic theory of production"@en, "Gesamtwirtschaftliche Produktionstheorie"@de, "Theory of production"@en, "Aktivitätsanalyse"@de, "Activity analysis of production"@en, "Production economics"@en ;
  skos:prefLabel "Produktionstheorie"@de, "Production theory"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12742-3> .

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 .

<http://zbw.eu/stw/thsys/70270>
  rdfs:label "Produktions- und Kostentheorie"@de, "B.06.01  Production and cost theory"@en, "Production and cost theory"@en, "B.06.01  Produktions- und Kostentheorie"@de ;
  skos:prefLabel "B.06.01  Production and cost theory"@en, "B.06.01  Produktions- und Kostentheorie"@de ;
  a zbwext:Thsys, skos:Concept ;
  skos:notation "B.06.01" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12742-3> .

wd:Q19288204
  rdfs:label "cost theory"@en, "Kostentheorie"@de ;
  skos:prefLabel "cost theory"@en, "Kostentheorie"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12742-3> .

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 .

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>
  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 .