@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/operating_cash_flow>
  skos:prefLabel "operating cash flow"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/worker%27s_compensation_insurance>
  skos:prefLabel "worker's compensation insurance"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/capital_asset_pricing_model>
  skos:prefLabel "capital asset pricing model"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/factoring_of_accounts_receivable>
  skos:prefLabel "factoring of accounts receivable"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/cost_of_capital>
  skos:prefLabel "cost of capital"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/breakeven_analysis>
  skos:prefLabel "breakeven analysis"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/net_working_capital>
  skos:prefLabel "net working capital"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing>
  skos:narrower <https://concepts.sagepub.com/social-science/concept/cost-based_reimbursement>, <https://concepts.sagepub.com/social-science/concept/days_cash_on_hand>, <https://concepts.sagepub.com/social-science/concept/fund_balance>, <https://concepts.sagepub.com/social-science/concept/line_of_credit>, <https://concepts.sagepub.com/social-science/concept/capital_asset_pricing_model>, <https://concepts.sagepub.com/social-science/concept/dividends>, <https://concepts.sagepub.com/social-science/concept/worker%27s_compensation_insurance>, <https://concepts.sagepub.com/social-science/concept/bad_debt_loss>, <https://concepts.sagepub.com/social-science/concept/breakeven_analysis>, <https://concepts.sagepub.com/social-science/concept/return_on_owner%27s_equity>, <https://concepts.sagepub.com/social-science/concept/operating_cash_flow>, <https://concepts.sagepub.com/social-science/concept/annual_percentage_rate>, <https://concepts.sagepub.com/social-science/concept/noncash_expense>, <https://concepts.sagepub.com/social-science/concept/assets>, <https://concepts.sagepub.com/social-science/concept/profit>, <https://concepts.sagepub.com/social-science/concept/compensation_systems>, <https://concepts.sagepub.com/social-science/concept/statement_of_changes_in_net_assets>, <https://concepts.sagepub.com/social-science/concept/compound_growth_rates>, <https://concepts.sagepub.com/social-science/concept/ratio_analysis>, <https://concepts.sagepub.com/social-science/concept/credit_ratings>, <https://concepts.sagepub.com/social-science/concept/financial_statement>, <https://concepts.sagepub.com/social-science/concept/carve-outs>, <https://concepts.sagepub.com/social-science/concept/debt_service_coverage>, <https://concepts.sagepub.com/social-science/concept/income_statement>, <https://concepts.sagepub.com/social-science/concept/deductible>, <https://concepts.sagepub.com/social-science/concept/liability>, <https://concepts.sagepub.com/social-science/concept/discounted_cash_flows>, <https://concepts.sagepub.com/social-science/concept/net_working_capital>, <https://concepts.sagepub.com/social-science/concept/per_diem_payments>, <https://concepts.sagepub.com/social-science/concept/cash_basis_of_accounting>, <https://concepts.sagepub.com/social-science/concept/business_valuation>, <https://concepts.sagepub.com/social-science/concept/cost_of_capital>, <https://concepts.sagepub.com/social-science/concept/accrual_based_accounting>, <https://concepts.sagepub.com/social-science/concept/net_present_value>, <https://concepts.sagepub.com/social-science/concept/accumulated_depreciation>, <https://concepts.sagepub.com/social-science/concept/return_on_assets>, <https://concepts.sagepub.com/social-science/concept/balance_sheets>, <https://concepts.sagepub.com/social-science/concept/compensating_differentials>, <https://concepts.sagepub.com/social-science/concept/goodwill>, <https://concepts.sagepub.com/social-science/concept/depreciation>, <https://concepts.sagepub.com/social-science/concept/financial_performance_indicators>, <https://concepts.sagepub.com/social-science/concept/book_value>, <https://concepts.sagepub.com/social-science/concept/billing>, <https://concepts.sagepub.com/social-science/concept/factoring_of_accounts_receivable>, <https://concepts.sagepub.com/social-science/concept/fixed_costs>, <https://concepts.sagepub.com/social-science/concept/generally_accepted_accounting_procedures>, <https://concepts.sagepub.com/social-science/concept/average_collection_periods>, <https://concepts.sagepub.com/social-science/concept/time_value_of_money>, <https://concepts.sagepub.com/social-science/concept/equity>, <https://concepts.sagepub.com/social-science/concept/activity-based_costing>, <https://concepts.sagepub.com/social-science/concept/contractual_adjustment>, <https://concepts.sagepub.com/social-science/concept/throughput_accounting> ;
  a skos:Concept ;
  skos:prefLabel "accounting and activity-based costing"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/health_care_management> .

<https://concepts.sagepub.com/social-science/concept/fixed_costs>
  skos:prefLabel "fixed costs"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/generally_accepted_accounting_procedures>
  skos:prefLabel "generally accepted accounting procedures"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/compound_growth_rates>
  skos:prefLabel "compound growth rates"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/statement_of_changes_in_net_assets>
  skos:prefLabel "statement of changes in net assets"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/book_value>
  skos:prefLabel "book value"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/compensating_differentials>
  skos:prefLabel "compensating differentials"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/compensation_systems>
  skos:prefLabel "compensation systems"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/average_collection_periods>
  skos:prefLabel "average collection periods"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/annual_percentage_rate>
  skos:prefLabel "annual percentage rate"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/deductible>
  skos:prefLabel "deductible"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/throughput_accounting>
  skos:prefLabel "throughput accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/business_valuation>
  skos:prefLabel "business valuation"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/equity>
  skos:prefLabel "equity"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/assets>
  skos:prefLabel "assets"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/credit_ratings>
  skos:prefLabel "credit ratings"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/accumulated_depreciation>
  skos:prefLabel "accumulated depreciation"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/financial_statement>
  skos:prefLabel "financial statement"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/dividends>
  skos:prefLabel "dividends"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/carve-outs>
  skos:prefLabel "carve-outs"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/contractual_adjustment>
  skos:prefLabel "contractual adjustment"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/ratio_analysis>
  skos:prefLabel "ratio analysis"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/fund_balance>
  skos:prefLabel "fund balance"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/return_on_owner%27s_equity>
  skos:prefLabel "return on owner's equity"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/noncash_expense>
  skos:prefLabel "noncash expense"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/income_statement>
  skos:prefLabel "income statement"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/bad_debt_loss>
  skos:prefLabel "bad debt loss"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/net_present_value>
  skos:prefLabel "net present value"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/liability>
  skos:prefLabel "liability"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/goodwill>
  skos:prefLabel "goodwill"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/cash_basis_of_accounting>
  skos:prefLabel "cash basis of accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/discounted_cash_flows>
  skos:prefLabel "discounted cash flows"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/debt_service_coverage>
  skos:prefLabel "debt service coverage"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/days_cash_on_hand>
  skos:prefLabel "days cash on hand"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/depreciation>
  skos:prefLabel "depreciation"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/cost-based_reimbursement>
  skos:prefLabel "cost-based reimbursement"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/time_value_of_money>
  skos:prefLabel "time value of money"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/health_care_management>
  skos:prefLabel "health care management"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/billing>
  skos:prefLabel "billing"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/profit>
  skos:prefLabel "profit"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/balance_sheets>
  skos:prefLabel "balance sheets"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/return_on_assets>
  skos:prefLabel "return on assets"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/accrual_based_accounting>
  skos:prefLabel "accrual based accounting"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/activity-based_costing>
  skos:prefLabel "activity-based costing"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/line_of_credit>
  skos:prefLabel "line of credit"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/per_diem_payments>
  skos:prefLabel "per diem payments"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .

<https://concepts.sagepub.com/social-science/concept/financial_performance_indicators>
  skos:prefLabel "financial performance indicators"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> .