@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 dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

<http://zbw.eu/stw/descriptor/12495-1>
  rdfs:label "Kalkulatorische Kosten"@de, "Imputed costs"@en, "Kalkulatorische Zinsen"@de, "Kalkulatorische Abschreibungen"@de ;
  skos:prefLabel "Kalkulatorische Kosten"@de, "Imputed costs"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<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:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12502-2>
  skos:broader <http://zbw.eu/stw/thsys/186754> ;
  rdfs:label "Lohnnebenkosten"@de, "Non-wage labour costs"@en, "Non-wage labor costs"@en, "Personalzusatzkosten"@de, "Personalnebenkosten"@de ;
  skos:prefLabel "Personalzusatzkosten"@de, "Non-wage labour costs"@en ;
  a skos:Concept, zbwext:Descriptor .

<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:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/20881-0>
  rdfs:label "Marginale Kosten"@de, "Marginalkosten"@de, "Marginal costs"@en, "Grenzkosten"@de, "Incremental costs"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:broader <http://zbw.eu/stw/thsys/186754> ;
  skos:prefLabel "Grenzkosten"@de, "Marginal costs"@en .

<http://zbw.eu/stw/descriptor/12511-1>
  rdfs:label "Verwaltungskosten"@de, "Administrative costs"@en ;
  skos:prefLabel "Verwaltungskosten"@de, "Administrative costs"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

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/29657-2>
  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 ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12492-0>
  rdfs:label "Indirect costs"@en, "Gemeinkosten"@de, "Overhead expenses"@en, "Gemeinkostenmanagement"@de ;
  skos:prefLabel "Indirect costs"@en, "Gemeinkosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19432-4>
  rdfs:label "Sunk costs"@en, "Sunk Costs"@de, "Versunkene Kosten"@de ;
  skos:prefLabel "Sunk costs"@en, "Sunk Costs"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/30467-4>
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Betriebsaufwand"@de, "Operating cost"@en ;
  rdfs:label "Betriebsaufwand"@de, "Betriebskosten"@de, "Cost of operation"@en, "Operating expense"@en, "Operating cost"@en ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12508-4>
  rdfs:label "Unit costs"@en, "Stückkosten"@de, "Durchschnittskosten"@de ;
  skos:prefLabel "Unit costs"@en, "Stückkosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19012-5>
  rdfs:label "Unit labour cost"@en, "Lohnstückkosten"@de, "Unit labor costs"@en ;
  skos:prefLabel "Unit labour cost"@en, "Lohnstückkosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/30573-5>
  rdfs:label "Travel costs"@en, "Reisekosten"@de, "Travel expenses"@en ;
  skos:prefLabel "Travel costs"@en, "Reisekosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/30215-3>
  rdfs:label "Depotgebühr"@de, "Total Expense Ratio"@de, "Total expense ratio"@en, "Fondskosten"@de, "Performance fee"@en, "Ausgabeaufschlag"@de ;
  skos:broader <http://zbw.eu/stw/thsys/186754> ;
  skos:prefLabel "Fondskosten"@de, "Performance fee"@en ;
  a zbwext:Descriptor, skos:Concept .

<http://zbw.eu/stw/descriptor/12491-2>
  skos:prefLabel "Fixed costs"@en, "Fixkosten"@de ;
  rdfs:label "Fixe Kosten"@de, "Fixkostenmanagement"@de, "Fixed costs"@en, "Feste Kosten"@de, "Fixkosten"@de, "Leerkosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/thsys/70578>
  skos:prefLabel "B.03.02  Managerial accounting"@en, "B.03.02  Internes Rechnungswesen"@de ;
  rdfs:label "Internes Rechnungswesen"@de, "B.03.02  Internes Rechnungswesen"@de, "B.03.02  Managerial accounting"@en, "Managerial accounting"@en ;
  skos:notation "B.03.02" ;
  a zbwext:Thsys, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/186754> .

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/descriptor/12407-3>
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Historical costs"@en, "Historic costs"@en, "Acquisition costs"@en, "Anschaffungskosten"@de, "Anschaffungswert"@de ;
  skos:broader <http://zbw.eu/stw/thsys/186754> ;
  skos:prefLabel "Historical costs"@en, "Anschaffungskosten"@de .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/thsys/186754>
  skos:closeMatch <http://zbw.eu/beta/external_identifiers/jel#M41> ;
  skos:narrower <http://zbw.eu/stw/descriptor/12504-5>, <http://zbw.eu/stw/descriptor/12491-2>, <http://zbw.eu/stw/descriptor/12502-2>, <http://zbw.eu/stw/descriptor/30467-4>, <http://zbw.eu/stw/descriptor/12509-2>, <http://zbw.eu/stw/descriptor/12407-3>, <http://zbw.eu/stw/descriptor/10011-3>, <http://zbw.eu/stw/descriptor/12495-1>, <http://zbw.eu/stw/descriptor/30434-5>, <http://zbw.eu/stw/descriptor/19432-4>, <http://zbw.eu/stw/descriptor/12511-1>, <http://zbw.eu/stw/descriptor/20881-0>, <http://zbw.eu/stw/descriptor/12508-4>, <http://zbw.eu/stw/descriptor/29657-2>, <http://zbw.eu/stw/descriptor/30215-3>, <http://zbw.eu/stw/descriptor/19566-4>, <http://zbw.eu/stw/descriptor/30573-5>, <http://zbw.eu/stw/descriptor/12492-0>, <http://zbw.eu/stw/descriptor/19012-5> ;
  skos:prefLabel "B.03.02.02  Kostenkategorien"@de, "B.03.02.02  Cost categories"@en ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a zbwext:Thsys, skos:Concept ;
  rdfs:label "B.03.02.02  Cost categories"@en, "B.03.02.02  Kostenkategorien"@de, "Kostenkategorien"@de, "Cost categories"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70578> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:notation "B.03.02.02" .

zbwext:Thsys
  rdfs:label "Thsys"@en ;
  a owl:Class .

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/30434-5>
  rdfs:label "Energy costs"@en, "Energiekosten"@de ;
  skos:prefLabel "Energy costs"@en, "Energiekosten"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/19566-4>
  rdfs:label "Labor cost"@en, "Lohnkosten"@de, "Labour cost"@en, "Labour costs"@en, "Wage costs"@en, "Arbeitskosten"@de, "Staff costs"@en, "Personalkosten"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Labour costs"@en, "Arbeitskosten"@de ;
  skos:broader <http://zbw.eu/stw/thsys/186754> .

<http://zbw.eu/stw/descriptor/12504-5>
  rdfs:label "Production costs"@en, "Produktionskosten"@de, "Herstellungskosten"@de, "Fertigungskosten"@de, "Cost of production"@en, "Herstellkosten"@de, "Manufacturing costs"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:broader <http://zbw.eu/stw/thsys/186754> ;
  skos:prefLabel "Produktionskosten"@de, "Production costs"@en .

<http://zbw.eu/beta/external_identifiers/jel#M41>
  rdfs:label "M41 - Rechnungswesen, Buchhaltung, Buchführung"@de, "M41 - Accounting"@en, "Rechnungswesen, Buchhaltung, Buchführung"@de, "Accounting"@en ;
  skos:prefLabel "M41 - Rechnungswesen, Buchhaltung, Buchführung"@de, "M41 - Accounting"@en ;
  skos:closeMatch <http://zbw.eu/stw/thsys/186754> .

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 .

skos:closeMatch
  rdfs:subPropertyOf skos:mappingRelation ;
  skos:definition "skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of \"compound errors\" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property."@en ;
  rdfs:label "has close match"@en .