ANALYSIS OF CORRELATION BETWEEN INDICATORS OF ASSET MANAGEMENT AND PROFITABILITY FOR COMPANIES IN THE FOOD INDUSTRY SPANISH

The research paper aims at presenting the correlation between indicators of asset management and enterprise results, results reflected through the two rates of return: the return on assets and return on equity rate. In terms of industry chosen we can say that the food industry because of perishability specific production, is of great importance in terms of more efficient asset management. In terms of the chosen research area we can say that the starting point it took research methodology itself. Thus, given that the correlation analysis is performed using the research platform SABI Neo platform found in heritage University of Rioja - Spain, we used the financial data of the companies in the food industry Spanish, namely companies found in Rioja - Spain . The number of companies of the region Rioja - Spain having as object of activity is but the 219 companies that we have included in our study of 115 companies. SABI correlation analysis performed by Neo platform was performed using Pearson correlation index, the period under review is 2011-2014