Capital Budgeting Justification Capital budgeting is an essential process for healthcare organizations. The challenge in quality and patient safety organizations is proving return on the capital investment without revenue impacts. Select a capital investment that you would recommend making for a patient safety concern. In a 10-12 slide PowerPoint Presentation address the following requirements: Describe the capital item in detail: Item description Rationale for selection Cost-benefit analysis Complete a capital budget with projected financial benefit: Revenue or positive financial impact Capital equipment cost Personnel cost Supply cost Review financial ratios Return on investment Net Present Value Cash Payback period Make a recommendation to lease or finance the capital item. Please support your decision with financial data. Your presentation should meet the following structural requirements: Be 15 slides in length, not including the title or reference slides. Be formatted according to University and APA writing guidelines. Provide support for your statements with citations from a minimum of six scholarly articles. Each slide must provide detailed speaker’s notes to support the slide content. These should be a minimum of 120 words long (per slide) and must be a part of the presentation. Notes must draw from and cite relevant reference materials.