@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns0: <http://art.uniroma2.it/ontologies/vocbench#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix ns1: <http://aims.fao.org/aos/agrontology#> .

agrovoc:xDef_51792af8
  rdf:value "Cost accounting is a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs."@en ;
  ns0:hasSource "Institute of Management Accountants, 2019" ;
  dc:created "2023-12-12T10:50:11"^^xsd:dateTime .

agrovoc:xl_pt-BR_2be2f4d9
  a skosxl:Label ;
  dc:created "2024-06-20T19:13:26"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "10128"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "contabilidade de custos"@pt-BR .

agrovoc:xl_pt_1299517195573
  a skosxl:Label ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-06-16T21:24:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "10128"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "contabilidade de custo"@pt .

agrovoc:xl_es_1299517195291
  a skosxl:Label ;
  dc:created "1987-01-26T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "10128"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Contabilidad de costos"@es .

agrovoc:xl_en_1299517194911
  a skosxl:Label ;
  dc:created "1981-01-26T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "10128"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "cost accounting"@en .

agrovoc:xl_fr_1299517195336
  a skosxl:Label ;
  dc:created "1990-02-08T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "10128"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "calcul des coûts"@fr .

<http://agrotermos.dados.embrapa.br/agrotermos>
  a owl:owOntology, skos:ConceptScheme ;
  skos:prefLabel "Agrotermos"@es, "Agrotermos"@en, "Agrotermos"@pt-BR .

skos:prefLabel rdfs:comment "A resource has no more than one value of skos:prefLabel per language tag."@en .
agrovoc:c_10128
  a skos:Concept ;
  ns1:isUsedIn agrovoc:c_1918 ;
  dc:created "2011-11-20T20:31:03Z"^^xsd:dateTime ;
  dc:modified "2025-05-12T11:09:32"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:broader agrovoc:c_62 ;
  skos:closeMatch <http://dbpedia.org/resource/Cost_accounting> ;
  skos:definition agrovoc:xDef_51792af8 ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12480-0>, <https://data.gesis.org/thesoz/concept_10049837> ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:prefLabel "calcul des coûts"@fr, "cost accounting"@en, "Contabilidad de costos"@es, "contabilidade de custo"@pt, "contabilidade de custos"@pt-BR ;
  skosxl:prefLabel agrovoc:xl_pt-BR_2be2f4d9, agrovoc:xl_pt_1299517195573, agrovoc:xl_fr_1299517195336, agrovoc:xl_en_1299517194911, agrovoc:xl_es_1299517195291 .

agrovoc:c_1918
  a skos:Concept ;
  ns1:makeUseOf agrovoc:c_10128 ;
  skos:prefLabel "Análisis de costos"@es, "análise de custo"@pt, "cost analysis"@en, "analyse des coûts"@fr, "análise de custo"@pt-BR .

agrovoc:c_62
  a skos:Concept ;
  skos:narrower agrovoc:c_10128 ;
  skos:prefLabel "Contabilidad"@es, "contabilidade"@pt, "accounting"@en, "comptabilité"@fr, "contabilidade"@pt-BR .