@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/cost_analysis>
  skos:prefLabel "cost analysis"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/cost_accounting> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/cost_accounting> .

<https://concepts.sagepub.com/social-science/concept/management_accounting>
  skos:prefLabel "management accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/cost_accounting> .

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

<https://concepts.sagepub.com/social-science/concept/cost_benefit_analysis>
  skos:prefLabel "cost benefit analysis"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/cost_accounting> .

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

<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/cost_accounting> .

<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/cost_accounting> .

<https://concepts.sagepub.com/social-science/concept/cost_accounting>
  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: <a href=\"https://sk.sagepub.com/reference/businesstoday/n236.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Cost Accounting</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/management_accounting>, <https://concepts.sagepub.com/social-science/concept/international_accounting> ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/cost_benefit_analysis>, <https://concepts.sagepub.com/social-science/concept/costing>, <https://concepts.sagepub.com/social-science/concept/cost_analysis>, <https://concepts.sagepub.com/social-science/concept/valuation>, <https://concepts.sagepub.com/social-science/concept/breakeven_analysis> ;
  a skos:Concept ;
  skos:prefLabel "cost accounting"@en .