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

<https://concepts.sagepub.com/social-science/concept/fixed_costs>
  skos:definition "Fixed costs are costs that do not directly change as patient volumes increase or decrease. This definition assumes that costs will be fixed within an expected range of activity or volume for a specified time period. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n307.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Fixed Costs</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting>, <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "fixed costs"@en ;
  a skos:Concept .

<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/fixed_costs> .

<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/fixed_costs> .

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