@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:-J2BG48QH-X
  skos:prefLabel "cost accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VG239924-7 .

n9j:-VG239924-7
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/breakeven_analysis> ;
  skos:definition "Breakeven (BE) analysis is a management decision-making tool, useful particularly when fixed costs are a significant portion of an organization's cost structure. Sometimes referred to as cost–volume–profit analysis, BE analysis calculates the level of sales (in units or in dollars) such that an organization earns zero profit on a specific product or project. [Source: Encyclopedia of Health Care Management; Breakeven Analysis]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-BQP849R2-B, n9j:-J2BG48QH-X, n9j:-F1SKBLRZ-J ;
  skos:prefLabel "breakeven analysis"@en .

n9j:-methods
  a isothes:ConceptGroup ;
  skos:prefLabel "methods"@en ;
  skos:member n9j:-VG239924-7 .

n9j: a skos:ConceptScheme .
n9j:-F1SKBLRZ-J
  skos:prefLabel "strategy (organizational)"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VG239924-7 .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VG239924-7 .