@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/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/throughput_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/throughput_accounting> .

<https://concepts.sagepub.com/social-science/concept/throughput_accounting>
  skos:definition "Throughput accounting (TA) is a managerial accounting methodology that gives primacy to the identification and elimination of a system's operating constraints. As opposed to cost accounting, throughput accounting methods do not allocate costs to products or activities. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n810.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Throughput Accounting (TA)</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "throughput accounting"@en ;
  a skos:Concept .