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

<http://www.irandoc.acir/onto/irandoc/insp0008193>
  skos:scopeNote "هزینه‌یابی بر مبنای فعالیت"@fa ;
  skos:related <http://www.irandoc.acir/onto/irandoc/insp0010580> ;
  skos:broader <http://www.irandoc.acir/onto/irandoc/insp0010620> ;
  skos:prefLabel "Activity based costing"@en, "هزینه‌یابی بر اساس فعالیت"@fa ;
  a <http://www.irandoc.ac.ir/onto/irandoc-meta/Concept>, skos:Concept .

<http://www.irandoc.acir/onto/irandoc/insp0010620>
  skos:prefLabel "Costing"@en, "هزینه‌یابی"@fa ;
  a <http://www.irandoc.ac.ir/onto/irandoc-meta/Concept>, skos:Concept ;
  skos:narrower <http://www.irandoc.acir/onto/irandoc/insp0008193> .

<http://www.irandoc.acir/onto/irandoc/insp0010580>
  skos:prefLabel "Cost accounting"@en, "حسابداری هزینه"@fa ;
  a <http://www.irandoc.ac.ir/onto/irandoc-meta/Concept>, skos:Concept ;
  skos:related <http://www.irandoc.acir/onto/irandoc/insp0008193> .