@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 skos: <http://www.w3.org/2004/02/skos/core#> .

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:c_10128 skos:definition agrovoc:xDef_51792af8 .