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

gnd:4279746-9
  rdfs:label "Kosteninformation"@de ;
  skos:prefLabel "Kosteninformation"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19096-1> .

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 .

<https://data.gesis.org/thesoz/concept_10049840>
  rdfs:label "cost reduction"@en, "Kostensenkung"@de ;
  skos:prefLabel "cost reduction"@en, "Kostensenkung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/29657-2>
  skos:broader <http://zbw.eu/stw/descriptor/19096-1> ;
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Life cycle costs"@en, "Lebenszykluskosten"@de, "TCO (Total cost of ownership)"@en, "Life cycle costing"@en, "Total cost of ownership"@en, "LCC (Life cycle costing)"@en ;
  skos:prefLabel "Life cycle costing"@en, "Lebenszykluskosten"@de .

gnd:4316132-7
  rdfs:label "Kostengünstiges Verfahren"@de, "Kostengünstiges Vorgehen"@de, "Kostengünstige Methode"@de ;
  skos:prefLabel "Kostengünstiges Verfahren"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/29656-4>
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Kostenminimierungs-Analyse"@de, "Cost minimisation approach"@en, "Minimalkostenplanung"@de, "Kostenminimierung"@de, "Least-cost planning"@en, "Cost minimization"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/19096-1> ;
  skos:prefLabel "Cost minimization"@en, "Kostenminimierung"@de .

<http://zbw.eu/stw/descriptor/12309-3>
  rdfs:label "Corporate budgeting"@en, "Null-Basis-Budgetierung"@de, "Betriebliche Budgetplanung"@de, "Budgetplanung im Betrieb"@de, "Zero-base budgeting"@en, "Budgetary slack"@en, "Betriebliche Budgetierung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Corporate budgeting"@en, "Betriebliche Budgetierung"@de ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

wd:Q1389553
  rdfs:label "cost management"@en, "Kostenmanagement"@de ;
  skos:prefLabel "cost management"@en, "Kostenmanagement"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/29842-0>
  rdfs:label "Kostenführer"@de, "Cost leadership"@en, "Kostenführerschaft"@de ;
  skos:prefLabel "Kostenführer"@de, "Cost leadership"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/10463-3>
  rdfs:label "Rationalization"@en, "Rationalisierung"@de, "Rationalisation"@en ;
  skos:prefLabel "Rationalization"@en, "Rationalisierung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

gnd:7661745-2
  rdfs:label "Landing Page"@de, "Landeseite"@de, "Landingpage"@de ;
  skos:prefLabel "Landing Page"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19096-1> .

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 .

<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/19096-1> ;
  a zbwext:Thsys, skos:Concept .

gnd:4532166-8
  rdfs:label "Downsizing"@de ;
  skos:prefLabel "Downsizing"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19096-1> .

gnd:4032585-4
  rdfs:label "Kostenkontrolle"@de ;
  skos:prefLabel "Kostenkontrolle"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19096-1> .

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/descriptor/12480-0>
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> ;
  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 .

gnd:4323274-7
  rdfs:label "Kostenlenkung"@de, "Unternehmen / Kostenmanagement"@de, "Kostenmanagement"@de ;
  skos:prefLabel "Kostenmanagement"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19096-1> .

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 .

<http://zbw.eu/stw/descriptor/19152-3>
  rdfs:label "Lean management"@en, "Lean Management"@de, "Schlankes Management"@de, "Lean Six Sigma"@en ;
  skos:prefLabel "Lean management"@en, "Lean Management"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/19097-6>
  rdfs:label "Kostenanalyse"@de, "Cost analysis"@en, "Kostenvergleich"@de, "Kostenabweichungsanalyse"@de ;
  skos:prefLabel "Kostenanalyse"@de, "Cost analysis"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19096-1> .

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/descriptor/19096-1>
  skos:exactMatch gnd:4323274-7, wd:Q1389553 ;
  skos:broader <http://zbw.eu/stw/thsys/186753> ;
  skos:prefLabel "Kostenmanagement"@de, "Cost management"@en ;
  skos:altLabel "Kostenplanung"@de, "Kostenoptimierung"@de, "Cost reduction"@en, "Kostensenkung"@de, "Kostenkontrolle"@de, "Kosteneinsparung"@de ;
  skos:narrowMatch gnd:4032585-4, gnd:4135132-0, gnd:7661745-2, gnd:4219423-4 ;
  rdfs:label "Kostenkontrolle"@de, "Cost reduction"@en, "Kostenoptimierung"@de, "Kosteneinsparung"@de, "Kostenplanung"@de, "Kostenmanagement"@de, "Kostensenkung"@de, "Cost management"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/19097-6>, <http://zbw.eu/stw/descriptor/29651-0>, <http://zbw.eu/stw/descriptor/29657-2>, <http://zbw.eu/stw/descriptor/29656-4> ;
  skos:related <http://zbw.eu/stw/descriptor/29842-0>, <http://zbw.eu/stw/descriptor/12480-0>, <http://zbw.eu/stw/descriptor/29771-4>, <http://zbw.eu/stw/descriptor/10463-3>, <http://zbw.eu/stw/descriptor/19152-3>, <http://zbw.eu/stw/descriptor/12309-3>, <http://zbw.eu/stw/descriptor/12523-1> ;
  skos:relatedMatch gnd:4032594-5, gnd:4279746-9, gnd:4532166-8, gnd:4316132-7, <https://data.gesis.org/thesoz/concept_10049840> ;
  ns0:gvkppn "09137233X" ;
  skos:inScheme <http://zbw.eu/stw> ;
  a zbwext:Descriptor, skos:Concept ;
  dc:isPartOf <http://zbw.eu/stw> .

<http://zbw.eu/stw/descriptor/12523-1>
  rdfs:label "Standard costing"@en, "Flexible Plankostenrechnung"@de, "Grenzplankostenrechnung"@de, "Plankosten"@de, "Plankostenrechnung"@de ;
  skos:prefLabel "Standard costing"@en, "Plankostenrechnung"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

gnd:4219423-4
  rdfs:label "Kosten / Erfassung"@de, "Kostenerfassung"@de ;
  skos:prefLabel "Kostenerfassung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19096-1> .

<http://zbw.eu/stw/descriptor/29771-4>
  rdfs:label "Kosteneffizienz"@de, "Cost efficiency"@en ;
  skos:prefLabel "Kosteneffizienz"@de, "Cost efficiency"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19096-1> .

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:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

gnd:4032594-5
  rdfs:label "Kostenersparnis"@de, "Kostenminderung"@de, "Kostenreduktion"@de, "Kostenreduzierung"@de, "Kostenbeschränkung"@de, "Kostensenkung"@de, "Kosteneinsparung"@de ;
  skos:prefLabel "Kostensenkung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19096-1> .

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 .

gnd:4135132-0
  rdfs:label "Kostenoptimierung"@de ;
  skos:prefLabel "Kostenoptimierung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19096-1> .

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

<http://zbw.eu/stw/descriptor/29651-0>
  rdfs:label "Zielkostenrechnung"@de, "Target costing"@en, "Zielkostenmanagement"@de ;
  skos:prefLabel "Zielkostenrechnung"@de, "Target costing"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19096-1> .