@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/finance>
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/financial_performance_indicators> .

<https://concepts.sagepub.com/social-science/concept/financial_performance_indicators>
  skos:definition "The way to determine if a health care organization is operating in an effective and efficient manner is through the use of financial performance indicators (FPIs). The review of the balance sheet, income statement, and cash flow statement is an essential and fundamental task to analyzing the financial performance of any health care organization. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n304.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Financial Performance Indicators (FPIs)</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "financial performance indicators"@en ;
  a skos:Concept .

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

<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/financial_performance_indicators> .