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

n9j:-VZ066FS1-2
  skos:prefLabel "costing"@en ;
  a skos:Concept ;
  skos:broader n9j:-J2BG48QH-X .

n9j:-J2BG48QH-X
  skos:broader n9j:-KMHQKKV8-P, n9j:-XFNN4F8R-Q ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:narrower n9j:-M3DGRSWW-1, n9j:-SDMW3C9H-W, n9j:-DN0MZ1M9-4, n9j:-VZ066FS1-2, n9j:-VG239924-7 ;
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/cost_accounting> ;
  skos:prefLabel "cost accounting"@en ;
  skos:definition "Cost accounting is a process that involves accumulating, measuring, analyzing, interpreting, and reporting cost information for the purpose of internal and external decision making. It determines the cost of something through direct measurement, systematic and rational allocation, or arbitrary assignment. [Source: Encyclopedia of Business in Today's World; Cost Accounting]"@en .

n9j:-VG239924-7
  skos:prefLabel "breakeven analysis"@en ;
  a skos:Concept ;
  skos:broader n9j:-J2BG48QH-X .

n9j: a skos:ConceptScheme .
n9j:-XFNN4F8R-Q
  skos:prefLabel "management accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-J2BG48QH-X .

n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-J2BG48QH-X .

n9j:-DN0MZ1M9-4
  skos:prefLabel "cost analysis"@en ;
  a skos:Concept ;
  skos:broader n9j:-J2BG48QH-X .

n9j:-M3DGRSWW-1
  skos:prefLabel "valuation"@en ;
  a skos:Concept ;
  skos:broader n9j:-J2BG48QH-X .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-J2BG48QH-X .

n9j:-SDMW3C9H-W
  skos:prefLabel "cost benefit analysis"@en ;
  a skos:Concept ;
  skos:broader n9j:-J2BG48QH-X .