Luận án Các nhân tố tác động đến vận dụng kế toán trách nhiệm và ảnh hưởng đến hiệu quả hoạt động của các công ty ngành dệt may tại Việt Nam
Abstract: Responsibility accounting (RA) is increasingly interested and
applied, but currently there is no research on the application of RA and impact on
the performance efficiency of textile companies in Vietnam. With the characteristics
of the textile and garment industry as a key export industry and subject to fierce
competition with countries with the same advantages as Vietnam. This study aims
to identify the factors affecting of applying RA and impact on the performance
efficiency of textile companies in Vietnam. Mixed research method combining
qualitative research and quantitative research is used by the author to verify the
reliability of the scale, EFA analysis, CFA, SEM model, R2 determination
coefficient, test Boostrap, hierarchical analysis from the number of 385 survey
samples obtained. Research shows that there are 13 independent factors including:
organizational structure; decentralized management; allocation of revenue &
expenses; budget estimation; responsible reporting; estimation & actual assessment;
reward system; manager awareness at all levels; accounting staff qualifications;
competitive strategy; competitive advantages; enterprise characteristics; regulatory
environment and 4 regulatory factors include: firm size; performance measurement
technique; perception level; competitive level affects of applying RA. At the same
time, the results show that the application of RA has a strong impact on the
performance efficiency of textile companies in Vietnam
301 trang
20/08/2022
6240
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Tóm tắt nội dung tài liệu: Luận án Các nhân tố tác động đến vận dụng kế toán trách nhiệm và ảnh hưởng đến hiệu quả hoạt động của các công ty ngành dệt may tại Việt Nam
N TP. HCM – 2021 N N : Kế toán : 9340301 : 1. PGS. TS. 2. PGS. TS. TP.HCM – 2021 i ế “C may ố ệ i ệ . ế ii – – TP.HCM luôn n tôi khi tôi Tôi . Tôi tôi c . iii ....................................................................................................... i ............................................................................................................ ii ................................................................................................................. iii .......................................................................... xi ...................................................................................... xiii ......................................................................................... xv Ồ ..................................................................................... xvi ........................................................................................... xvii ABSTRACT OF THE THESIS ............................................................................ xviii ........................................................................................................ 1 1. ế ề ............................................................................................ 1 2. ỏ ......................................................................... 3 2.1 ổ ...................................................................... 3 2.2 ể ............................................................................ 3 2.3 ỏ ........................................................................................ 3 3. ố ......................................................................................... 4 4. ............................................................................................ 4 5. .................................................................................... 4 6. ể ọc ...................................................... 5 6.1 Ý ặ ý ........................................................................................ 5 6.2 Ý ễ ............................................................................................ 6 7. ế ề ...................................................................................................... 6 iv 1: ........................................................ 7 1.1 ổ ế g ........................................... 7 1.1.1 ổ ...................................................................... 7 1.1.2 ề ố ế ........................ 10 1.1.3 ề ố ệ ệ 15 1.2 ổ ........................................... 17 1.2.1 ổ .................................................................... 18 1.2.2 ề ố ế ........................ 19 1.2.3 ề ố ệ ệ 20 1.3 ị ố .................................................................. 21 ế .................................................................................................... 22 2: ..................................................................... 23 2.1 ý ề ........................................................................................ 23 2.1.1 .......................................................................................... 23 2.1.2 ............................................................................................ 24 2.1.3 ............................................................................................... 24 2.1.4 Các RC trong DN ........................................................................................ 25 2.1.4.1 .................................................................................... 25 2.1.4.2 Trung tâm doanh thu ............................................................................... 26 2.1.4.3 ................................................................................ 26 2.1.4.4 ..................................................................................... 26 2.2 ý ề ệ ............................................................... 26 2.2.1 ệ ................................................................. 27 v 2.2.2 ệ ....................................................................... 27 2.2.2.1 ...................................................................... 27 2.2.2.2 ng ...................................... 29 2.2.2.3 ỉ ............................................................................... 30 2.3 ố ệ ệ ..................................... 32 2.4 ý ế ề .............................................................................................. 32 2.4.1 ý ế ế ị ............................................................................ 32 2.4.1.1 ý uyế ................................................................................... 32 2.4.1.2 ý ế ...................................... 34 2.4.2 ý ế ệ ế............................................................................ 35 2.4.2.1 ý ế ................................................................................... 35 2.4.2.2 ý ế ệ ế ....................... 36 2.4.3 ý ế .................................................................................... 37 2.4.3.1 ý ế ................................................................................... 37 2.4.3.2 ý ế n ............................... 38 2.4.4 ý ế ệ ........................................................................................ 39 2.4.4.1 ý ế ................................................................................... 39 2.4.4.2 ý ế ệ .................................... 39 2.4.5 ý ế xã ọ ..................................................................................... 40 2.4.5.1 ý ế ................................................................................... 40 2.4.5.2 ý ế xã ọ ................................ 40 2.4.6 ý ế ......................................................................... 41 2.4.6.1 ý ế ................................................................................... 41 vi 2.4.6.2 V n d ý ế .................... 42 2.5 ổ ố ế .......................................... 43 2.6 ể ế ề x ......................................................... 44 2.6.1 ố ế ệ ệ ..................................................................................................... 44 2.6.1.1 ổ ........................................................................................ 44 2.6.1.2 ề ý ................................................................................. 45 2.6.1.3 ổ .................................................................. 46 2.6.1.4 ............................................................................ 46 2.6.1.5 ệ ......................................................................... 47 2.6.1.6 c tế .................................................................... 48 2.6.1.7 ệ ố ............................................................................ 48 2.6.1.8 ý ............................................................... 49 2.6.1.9 ế ..................................................................... 50 2.6.1.10 ế ố .................................................................................... 51 2.6.1.11 ế nh tranh ............................................................................. 51 2.6.2 Các ố ề ế ế ố ệ ệ ........................................................... 52 2.6.2.1 ệ ............................................................................. 52 2.6.2.2 Kỹ ệ .................................................................... 53 2.6.2.3 ................................................................................... 54 2.6.2.4 anh .................................................................................. 55 2.6.3 ế ệ ệ ệ ..................................................................................................... 55 vii 2.7 gh ế ............................................................................ 57 2.8 ề x .............................................................................................. 59 ế ..................................................................................................... 63 3: .................................................. 64 3.1 ế ế .......................................................................................... 64 3.1.1 ế p ............................................................... 64 3.1.2 ........................................................................................ 65 3.2 ........................................................................................ 66 3.3 ị ........................................................................................ 67 3.3.1 ................................................................................... 68 3.3.2 .............................................................................. 69 3.3.3 ọ .................................................................................. 69 3.3.3.1 ố ........................................................................ 69 3.3.3.2 ọ .......................................................... 70 3.3.4 ý ý ế ............................................ 71 3.3.4.1 ý ........................................................................................ 71 3.3.4.2 ý ế ...................................................................... 71 3.4 ị ..................................................................................... 72 3.4.1 n ................................................................................... 72 3.4.2 ế ế ...................................................................................... 74 3.4.3 ........................................................................................... 74 3.4.3.1 ố ................................................................................... 74 3.4.3.2 ............................................................................. 74 viii 3.4.3.3 .................................................................... 75 3.4.3.4 ệ ...................................................................................... 76 3.4.3.5 ệ ị ...................................... 77 ế .................................................................................................... 79 4: ........................................................... 80 4.1 ế ị nh .......................................................................... 80 4.1.1 ị ố ........................................................................... 80 4.1.2 .............................................................. 82 4.1.2.1 ố .......................... 82 4.1.2.2 ố ề ế ........................ 85 4.1.2.3 ố n d ệ ................................................................................................. ... 1 DGDT1 0,592 DGDT3 0,632 DGDT2 0,705 DGDT4 0,897 DTTT1 0,596 DTTT3 0,648 DTTT2 0,711 DTTT4 0,890 TDKT1 0,577 TDKT3 0,743 TDKT4 0,791 TDKT2 0,765 DTCP1 0,643 DTCP3 0,639 DTCP2 0,749 DTCP4 0,897 PQQL1 0,705 PQQL4 0,744 102/PL PQQL3 0,766 PQQL2 0,825 HTKT3 0,690 HTKT1 0,757 HTKT2 0,774 HTKT4 0,868 DDDN1 0,580 DDDN4 0,516 DDDN3 0,698 DDDN2 0,778 DDDN5 0,710 103/PL 4 9: Ki Bootstrap Standardized Regression Weights Estimate KTTN <--- DDDN 0,126 KTTN <--- HTKT 0,159 KTTN <--- PQQL 0,143 KTTN <--- DTCP 0,099 KTTN <--- TDKT 0,258 KTTN <--- DTTT 0,122 KTTN <--- DGDT 0,109 KTTN <--- BCTT 0,088 KTTN <--- YTCT 0,094 KTTN <--- CLCT 0,101 KTTN <--- NTQL 0,164 KTTN <--- CCTC 0,129 KTTN <--- MTPL 0,107 HQHD <--- KTTN 0,380 DDDN5 <--- DDDN 0,842 DDDN2 <--- DDDN 0,882 DDDN3 <--- DDDN 0,835 DDDN4 <--- DDDN 0,718 DDDN1 <--- DDDN 0,762 HTKT4 <--- HTKT 0,932 HTKT2 <--- HTKT 0,880 HTKT1 <--- HTKT 0,870 HTKT3 <--- HTKT 0,831 PQQL2 <--- PQQL 0,908 PQQL3 <--- PQQL 0,875 PQQL4 <--- PQQL 0,862 PQQL1 <--- PQQL 0,840 DTCP4 <--- DTCP 0,947 DTCP2 <--- DTCP 0,866 DTCP3 <--- DTCP 0,800 DTCP1 <--- DTCP 0,802 TDKT2 <--- TDKT 0,875 TDKT4 <--- TDKT 0,890 TDKT3 <--- TDKT 0,862 TDKT1 <--- TDKT 0,759 DTTT4 <--- DTTT 0,943 DTTT2 <--- DTTT 0,843 DTTT3 <--- DTTT 0,805 DTTT1 <--- DTTT 0,772 DGDT4 <--- DGDT 0,947 DGDT2 <--- DGDT 0,840 DGDT3 <--- DGDT 0,795 DGDT1 <--- DGDT 0,769 104/PL BCTT4 <--- BCTT 0,938 BCTT2 <--- BCTT 0,836 BCTT3 <--- BCTT 0,803 BCTT1 <--- BCTT 0,761 YTCT4 <--- YTCT 0,941 YTCT2 <--- YTCT 0,832 YTCT3 <--- YTCT 0,779 YTCT1 <--- YTCT 0,756 CLCT4 <--- CLCT 0,928 CLCT2 <--- CLCT 0,833 CLCT3 <--- CLCT 0,796 CLCT1 <--- CLCT 0,744 NTQL4 <--- NTQL 0,893 NTQL1 <--- NTQL 0,820 NTQL2 <--- NTQL 0,884 NTQL3 <--- NTQL 0,830 CCTC4 <--- CCTC 0,833 CCTC3 <--- CCTC 0,739 CCTC2 <--- CCTC 0,743 CCTC1 <--- CCTC 0,731 MTPL1 <--- MTPL 0,854 MTPL2 <--- MTPL 0,786 MTPL3 <--- MTPL 0,699 MTPL4 <--- MTPL 0,655 KTTN4 <--- KTTN 0,933 KTTN2 <--- KTTN 0,848 KTTN1 <--- KTTN 0,770 KTTN3 <--- KTTN 0,778 HQHD1 <--- HQHD 0,805 HQHD2 <--- HQHD 0,768 HQHD4 <--- HQHD 0,548 HQHD3 <--- HQHD 0,540 HQHD5 <--- HQHD 0,544 HQHD6 <--- HQHD 0,538 HQHD7 <--- HQHD 0,521 Standardized Regression Weights Parameter SE SE-SE Mean Bias SE-Bias KTTN <--- DDDN 0,051 0,002 0,129 0,002 0,002 KTTN <--- HTKT 0,061 0,002 0,164 0,006 0,003 KTTN <--- PQQL 0,050 0,002 0,142 -0,001 0,002 KTTN <--- DTCP 0,049 0,002 0,102 0,003 0,002 KTTN <--- TDKT 0,051 0,002 0,259 0,002 0,002 KTTN <--- DTTT 0,044 0,001 0,122 0 0,002 KTTN <--- DGDT 0,046 0,001 0,107 -0,002 0,002 KTTN <--- BCTT 0,042 0,001 0,086 -0,002 0,002 KTTN <--- YTCT 0,044 0,001 0,091 -0,003 0,002 105/PL KTTN <--- CLCT 0,044 0,001 0,098 -0,004 0,002 KTTN <--- NTQL 0,065 0,002 0,162 -0,002 0,003 KTTN <--- CCTC 0,050 0,002 0,131 0,002 0,002 KTTN <--- MTPL 0,047 0,001 0,109 0,002 0,002 HQHD <--- KTTN 0,057 0,002 0,378 -0,002 0,003 DDDN5 <--- DDDN 0,029 0,001 0,840 -0,002 0,001 DDDN2 <--- DDDN 0,031 0,001 0,883 0 0,001 DDDN3 <--- DDDN 0,028 0,001 0,836 0,001 0,001 DDDN4 <--- DDDN 0,041 0,001 0,714 -0,004 0,002 DDDN1 <--- DDDN 0,036 0,001 0,760 -0,002 0,002 HTKT4 <--- HTKT 0,010 0 0,932 0 0 HTKT2 <--- HTKT 0,027 0,001 0,880 0 0,001 HTKT1 <--- HTKT 0,026 0,001 0,870 0 0,001 HTKT3 <--- HTKT 0,025 0,001 0,828 -0,003 0,001 PQQL2 <--- PQQL 0,018 0,001 0,908 -0,001 0,001 PQQL3 <--- PQQL 0,019 0,001 0,876 0,001 0,001 PQQL4 <--- PQQL 0,023 0,001 0,863 0,001 0,001 PQQL1 <--- PQQL 0,025 0,001 0,838 -0,001 0,001 DTCP4 <--- DTCP 0,012 0 0,947 0 0,001 DTCP2 <--- DTCP 0,029 0,001 0,866 0 0,001 DTCP3 <--- DTCP 0,040 0,001 0,800 0 0,002 DTCP1 <--- DTCP 0,030 0,001 0,799 -0,004 0,001 TDKT2 <--- TDKT 0,024 0,001 0,873 -0,001 0,001 TDKT4 <--- TDKT 0,020 0,001 0,890 0,001 0,001 TDKT3 <--- TDKT 0,021 0,001 0,861 -0,001 0,001 TDKT1 <--- TDKT 0,030 0,001 0,759 0 0,001 DTTT4 <--- DTTT 0,011 0 0,945 0,001 0,001 DTTT2 <--- DTTT 0,031 0,001 0,842 -0,001 0,001 DTTT3 <--- DTTT 0,030 0,001 0,806 0,001 0,001 DTTT1 <--- DTTT 0,037 0,001 0,770 -0,002 0,002 DGDT4 <--- DGDT 0,012 0 0,948 0,001 0,001 DGDT2 <--- DGDT 0,032 0,001 0,841 0,001 0,001 DGDT3 <--- DGDT 0,032 0,001 0,796 0,001 0,001 DGDT1 <--- DGDT 0,038 0,001 0,771 0,001 0,002 BCTT4 <--- BCTT 0,013 0 0,939 0 0,001 BCTT2 <--- BCTT 0,031 0,001 0,836 0 0,001 BCTT3 <--- BCTT 0,030 0,001 0,803 0 0,001 BCTT1 <--- BCTT 0,039 0,001 0,758 -0,003 0,002 YTCT4 <--- YTCT 0,013 0 0,941 0 0,001 YTCT2 <--- YTCT 0,033 0,001 0,833 0 0,001 YTCT3 <--- YTCT 0,031 0,001 0,779 0 0,001 YTCT1 <--- YTCT 0,038 0,001 0,751 -0,005 0,002 CLCT4 <--- CLCT 0,014 0 0,929 0,001 0,001 CLCT2 <--- CLCT 0,030 0,001 0,833 0 0,001 CLCT3 <--- CLCT 0,035 0,001 0,795 -0,001 0,002 CLCT1 <--- CLCT 0,039 0,001 0,743 -0,001 0,002 NTQL4 <--- NTQL 0,049 0,002 0,890 -0,002 0,002 NTQL1 <--- NTQL 0,051 0,002 0,820 0 0,002 NTQL2 <--- NTQL 0,044 0,001 0,883 -0,001 0,002 106/PL NTQL3 <--- NTQL 0,051 0,002 0,827 -0,003 0,002 CCTC4 <--- CCTC 0,024 0,001 0,836 0,002 0,001 CCTC3 <--- CCTC 0,033 0,001 0,740 0,001 0,001 CCTC2 <--- CCTC 0,033 0,001 0,742 -0,001 0,001 CCTC1 <--- CCTC 0,036 0,001 0,730 -0,001 0,002 MTPL1 <--- MTPL 0,036 0,001 0,846 -0,008 0,002 MTPL2 <--- MTPL 0,040 0,001 0,791 0,005 0,002 MTPL3 <--- MTPL 0,052 0,002 0,700 0 0,002 MTPL4 <--- MTPL 0,063 0,002 0,648 -0,007 0,003 KTTN4 <--- KTTN 0,012 0 0,933 0 0,001 KTTN2 <--- KTTN 0,028 0,001 0,846 -0,002 0,001 KTTN1 <--- KTTN 0,035 0,001 0,770 -0,001 0,002 KTTN3 <--- KTTN 0,034 0,001 0,776 -0,002 0,002 HQHD1 <--- HQHD 0,036 0,001 0,805 0 0,002 HQHD2 <--- HQHD 0,038 0,001 0,770 0,002 0,002 HQHD4 <--- HQHD 0,051 0,002 0,549 0,001 0,002 HQHD3 <--- HQHD 0,056 0,002 0,540 0 0,002 HQHD5 <--- HQHD 0,054 0,002 0,544 0 0,002 HQHD6 <--- HQHD 0,053 0,002 0,540 0,002 0,002 HQHD7 <--- HQHD 0,055 0,002 0,521 0 0,002 107/PL 4 10: P CMIN Model NPAR CMIN DF P CMIN/DF Default model 250 3267,048 2910 0 1,123 Saturated model 3160 0 0 Independence model 79 37091,807 3081 0 12,039 RMR, GFI Model RMR GFI AGFI PGFI Default model 0,783 0,977 0,94 0,931 Saturated model 0 1 Independence model 0,790 0,234 0,214 0,228 Baseline Comparisons Model NFI RFI IFI TLI CFI Delta1 rho1 Delta2 rho2 Default model 0,941 0,908 0,979 0,945 0,976 Saturated model 1 1 1 Independence model 0 0 0 0 0 RMSEA Model RMSEA LO 90 HI 90 PCLOSE Default model 0,026 0,025 0,028 0 Independence model 0,170 0,168 0,171 0 Regression Weights Estimate S.E. C.R. P Label KTTN <--- DDDN 0,002 0,011 0,218 0,027 KTTN <--- HTKT 0,046 0,020 2,331 0,020 KTTN <--- PQQL 0,136 0,017 8,080 *** KTTN <--- DTCP 0,306 0,025 12,472 *** KTTN <--- TDKT 0,094 0,016 6,083 *** KTTN <--- DTTT 0,061 0,013 4,784 *** KTTN <--- DGDT 0,086 0,013 6,697 *** KTTN <--- BCTT 0,040 0,013 3,011 0,003 KTTN <--- YTCT 0,076 0,013 5,661 *** KTTN <--- CLCT 0,001 0,013 0,074 0,041 KTTN <--- NTQL 0,763 0,032 24,005 *** KTTN <--- CCTC 0,038 0,015 2,514 0,012 KTTN <--- MTPL 0,005 0,019 0,240 0,010 KTTN <--- CLCT_x_MDCT 0,005 0,003 1,810 0,030 108/PL KTTN <--- YTCT_x_MDCT 0,029 0,002 12,682 *** KTTN <--- CCTC_x_QMDN 0,021 0,002 10,491 *** KTTN <--- PQQL_x_QMDN 0,031 0,003 12,402 *** KTTN <--- DTTT_x_KTDL 0,020 0,003 7,602 *** KTTN <--- DTCP_x_KTDL 0,073 0,004 16,688 *** KTTN <--- BCTT_x_KTDL 0,009 0,003 3,239 0,001 KTTN <--- DGDT_x_KTDL 0,022 0,003 8,019 *** KTTN <--- NTQL_x_MDNT 0,066 0,004 18,862 *** KTTN <--- HTKT_x_MDNT 0,012 0,003 4,049 *** KTTN <--- TDKT_x_MDNT 0,024 0,003 8,761 *** KTTN <--- QMDN_mean 0,166 0,010 16,309 *** KTTN <--- KTDL_mean 1,390 0,024 56,845 *** KTTN <--- MDNT_mean 0,150 0,015 10,003 *** KTTN <--- MDCT_mean 0,152 0,014 10,926 *** HQHD <--- KTTN 0,227 0,025 8,951 *** DDDN5 <--- DDDN 1 DDDN2 <--- DDDN 1,031 0,048 21,417 *** DDDN3 <--- DDDN 0,908 0,046 19,767 *** DDDN4 <--- DDDN 0,912 0,058 15,843 *** DDDN1 <--- DDDN 0,931 0,054 17,239 *** HTKT4 <--- HTKT 1 HTKT2 <--- HTKT 0,951 0,035 27,420 *** HTKT1 <--- HTKT 0,930 0,035 26,521 *** HTKT3 <--- HTKT 0,857 0,036 23,791 *** PQQL2 <--- PQQL 1 PQQL3 <--- PQQL 1,065 0,042 25,152 *** PQQL4 <--- PQQL 0,985 0,040 24,492 *** PQQL1 <--- PQQL 1,088 0,047 22,931 *** DTCP4 <--- DTCP 1 DTCP2 <--- DTCP 0,904 0,034 26,436 *** DTCP3 <--- DTCP 0,917 0,041 22,209 *** DTCP1 <--- DTCP 0,892 0,040 22,426 *** TDKT2 <--- TDKT 1 TDKT4 <--- TDKT 0,911 0,038 23,667 *** TDKT3 <--- TDKT 0,957 0,043 22,256 *** TDKT1 <--- TDKT 0,868 0,048 18,062 *** DTTT4 <--- DTTT 1 DTTT2 <--- DTTT 0,905 0,038 23,875 *** DTTT3 <--- DTTT 0,864 0,040 21,812 *** DTTT1 <--- DTTT 0,782 0,039 20,067 *** DGDT4 <--- DGDT 1 DGDT2 <--- DGDT 0,900 0,038 23,849 *** DGDT3 <--- DGDT 0,843 0,039 21,355 *** DGDT1 <--- DGDT 0,776 0,039 20,006 *** BCTT4 <--- BCTT 1 BCTT2 <--- BCTT 0,901 0,039 23,000 *** BCTT3 <--- BCTT 0,873 0,041 21,376 *** BCTT1 <--- BCTT 0,778 0,040 19,253 *** YTCT4 <--- YTCT 1 109/PL YTCT2 <--- YTCT 0,886 0,039 22,659 *** YTCT3 <--- YTCT 0,836 0,042 20,055 *** YTCT1 <--- YTCT 0,768 0,040 19,058 *** CLCT4 <--- CLCT 1 CLCT2 <--- CLCT 0,855 0,039 22,015 *** CLCT3 <--- CLCT 0,845 0,042 20,321 *** CLCT1 <--- CLCT 0,750 0,041 18,161 *** NTQL4 <--- NTQL 1 NTQL1 <--- NTQL 0,972 0,042 22,879 *** NTQL2 <--- NTQL 1,001 0,040 24,862 *** NTQL3 <--- NTQL 0,954 0,043 22,260 *** CCTC4 <--- CCTC 1 CCTC3 <--- CCTC 0,859 0,058 14,811 *** CCTC2 <--- CCTC 0,838 0,056 14,993 *** CCTC1 <--- CCTC 0,832 0,056 14,723 *** MTPL1 <--- MTPL 1 MTPL2 <--- MTPL 1,070 0,068 15,822 *** MTPL3 <--- MTPL 0,973 0,069 14,024 *** MTPL4 <--- MTPL 0,882 0,068 13,068 *** KTTN4 <--- KTTN 1 KTTN2 <--- KTTN 0,953 0,026 36,529 *** KTTN1 <--- KTTN 0,828 0,026 31,921 *** KTTN3 <--- KTTN 0,904 0,027 33,432 *** HQHD1 <--- HQHD 1 HQHD2 <--- HQHD 0,989 0,062 15,913 *** HQHD4 <--- HQHD 1,002 0,090 11,194 *** HQHD3 <--- HQHD 1,072 0,097 11,001 *** HQHD5 <--- HQHD 1,027 0,093 11,091 *** HQHD6 <--- HQHD 1,015 0,093 10,871 *** HQHD7 <--- HQHD 0,991 0,094 10,508 ***
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