Project Summary: 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.