@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j: a skos:ConceptScheme .
n9j:-TSH587CJ-5
  skos:prefLabel "resource budgeting"@en ;
  a skos:Concept ;
  skos:broader n9j:-FHVD0QB6-Z .

n9j:-CT544ZMP-K
  skos:prefLabel "program budgeting"@en ;
  a skos:Concept ;
  skos:broader n9j:-FHVD0QB6-Z .

n9j:-XFNN4F8R-Q
  skos:prefLabel "management accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-FHVD0QB6-Z .

n9j:-DMC4VH8X-Z
  skos:prefLabel "management control"@en ;
  a skos:Concept ;
  skos:narrower n9j:-FHVD0QB6-Z .

n9j:-N48H8MZS-1
  skos:prefLabel "budget setting"@en ;
  a skos:Concept ;
  skos:broader n9j:-FHVD0QB6-Z .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-FHVD0QB6-Z .

n9j:-FHVD0QB6-Z
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/budgetary_control> ;
  skos:narrower n9j:-TSH587CJ-5, n9j:-N48H8MZS-1, n9j:-CT544ZMP-K ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-XFNN4F8R-Q, n9j:-DMC4VH8X-Z ;
  skos:prefLabel "budgetary control"@en .