@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:narrower n9j:-VXL2LJHP-3 .

n9j: a skos:ConceptScheme .
n9j:-VXL2LJHP-3
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/activity-based_costing> ;
  skos:definition "Activity-based costing (ABC) can provide health care professionals with the necessary information to address the critical questions required to manage any organization. ABC is based on the very simple, yet very powerful, principles that activities consume resources and services use the output of these activities. [Source: Encyclopedia of Health Care Management; Activity-Based Costing]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-VZ066FS1-2, n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "activity-based costing"@en .

n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VXL2LJHP-3 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-VXL2LJHP-3 .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VXL2LJHP-3 .