| The Chi-square test | ||||
| Classification availability of expenses budget | Value | df | Asymptotic significance (bilateral) | |
| Availability of low budget | Pearson Chi-square | 9.515b | 10 | 0.484 | 
| Reasonableness | 11.356 | 10 | 0.330 | |
| Linear association by linear | 0.309 | 1 | 0.578 | |
| N of valid cases | 108 | 
 | 
 | |
| Availability of average budget | Pearson Chi-square | 5.833c | 7 | 0.559 | 
| Reasonableness | 7.777 | 7 | 0.353 | |
| Linear association by linear | 0.010 | 1 | 0.921 | |
| N of valid cases | 76 | 
 | 
 | |
| High budget availability | Pearson Chi-square | 6.836d | 6 | 0.336 | 
| Reasonableness | 8.760 | 6 | 0.188 | |
| Linear association by linear | 2.373 | 1 | 0.123 | |
| N of valid cases | 98 | 
 | 
 | |
| Total | Pearson Chi-square | 9.072a | 10 | 0.525 | 
| Reasonableness | 11.082 | 10 | 0.351 | |
| Linear association by linear | 0.193 | 1 | 0.660 | |
| N of valid cases | 282 | 
 | 
 | |