@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:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-G8QF21KP-1 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-G8QF21KP-1 .

n9j:-G8QF21KP-1
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/financial_performance_indicators> ;
  skos:definition "The way to determine if a health care organization is operating in an effective and efficient manner is through the use of financial performance indicators (FPIs). The review of the balance sheet, income statement, and cash flow statement is an essential and fundamental task to analyzing the financial performance of any health care organization. [Source: Encyclopedia of Health Care Management; Financial Performance Indicators]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "financial performance indicators"@en .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-G8QF21KP-1 .