@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: a skos:ConceptScheme .
n9j:-JJSBTTJM-9
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/fixed_costs> ;
  skos:definition "Fixed costs are costs that do not directly change as patient volumes increase or decrease. This definition assumes that costs will be fixed within an expected range of activity or volume for a specified time period. [Source: Encyclopedia of Health Care Management; Fixed Costs]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B, n9j:-KMHQKKV8-P ;
  skos:prefLabel "fixed costs"@en .

n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-JJSBTTJM-9 .

n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-JJSBTTJM-9 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-JJSBTTJM-9 .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-JJSBTTJM-9 .