Table 9 correlation coefficients between costs measures (*if p < 0.05)

Cost A

1

Cost B

0.6126*

1

Cost C

0.8168*

0.7436*

1

Cost D

0.2551*

0.4392*

0.3288*

1

Cost E

0.0377

0.0888*

0.0537

0.1244*

1

Ratio A

0.5519*

0.2269*

0.3834*

0.0162

−0.0207

1

Ratio B

0.5201*

0.5518*

0.5737*

0.1705*

0.1297*

0.8844*

1

Ratio C

0.5234*

0.3518*

0.5822*

0.0758

0.0359

0.9160*

0.9484*

1

Ratio D

0.1523*

0.2006*

0.1834*

0.8224*

0.2665*

0.2256*

0.2736*

0.2472*

1

Ratio E

0.1518*

0.3884*

0.2882*

0.6555*

0.7607*

0.1535*

0.3428*

0.2714*

0.5525*

1