La presente investigación tuvo por objeto analizar el impacto de la rotación de inventarios en la liquidez de las empresas comercializadoras de equipos médicos agremiadas a la Cámara de Comercio de Lima durante el periodo 2019. El trabajo se encuentra estructurado en 5 capítulos, según se detalla: Capítulo I: Marco Teórico, ha sido desarrollado utilizando fuentes primarias, a través de las cuales hemos expuesto los conceptos generales de nuestras variables en estudio, así como sus objetivos, relación e impacto financiero. Luego, en el Capítulo II: Plan de Investigación, se describe la problemática, así como la determinación de los objetivos e hipótesis generales y específicas. Seguidamente, en el Capítulo III: Metodología de Investigación, se define el tipo de investigación a emplear, así como la determinación del tamaño de la población y muestra, las cuales mediante un enfoque mixto nos proporcionará información cuantitativa y cualitativa a través de la aplicación de instrumentos de recolección de datos como son la entrevista en profundidad y encuestas a nuestra población objeto. Continuando con el Capítulo IV: Desarrollo de la Investigación, se desarrolla la aplicación de los instrumentos descritos previamente, asimismo, se ejecuta un caso práctico para evaluar los efectos de la Rotación de los inventarios y su impacto en la Liquidez. Finalmente, en el Capítulo V: Análisis de los Resultados, validaremos las hipótesis generales y especificas mediante el examen de los resultados obtenidos en las entrevistas a los especialistas, encuestas y ejercicio práctico, para finalmente, formular las conclusiones y recomendaciones del presente estudio. / This research has a main goal to analyze the impact on the effects on the Inventory Rotation and their impact on the Liquidity of medical equipment selling companies, associated with the Lima Chamber of Commerce, 2019. This work is organized in 5 chapters, here the details: Chapter I: Theoretical Framework, this has been developed using primary sources through these we have explained the general ideas about our study variables, its goals, relationships, and financial impact. Then, in Chapter II: Research Plan, it is described the problematic and the decision about what are the goals and general and specific hypothesis. Immediately, in Chapter III: Methodology of the Research, here it is defined what type of research we are going to use, the decision about how many people will be include as population and the sample, which through a mixed approach will give us quantitative and qualitative information using the application of data collection instruments such as a deep interview and the survey to our objective population. After in Chapter IV: Development of the Research, it is developed the use of the instruments which has been detailed before, likewise, it is carried out a case study, in order to evaluate the effects on the Inventory Rotation and its impact on the Liquidity. Finally, in Chapter V: Analysis of the results, we will validate the general and specific hypotheses by examining the results obtained in the interviews with specialists, surveys, and practical exercises, to finally formulate the conclusions and recommendations. / Tesis

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