为了一个企业或组织的成长，需要明智的投资。一个人要明智地投资，从投资中获得的利益应该是他们关注的焦点。在这种情况下，挑战在于找到与组织未来目标相关的合适投资选择。如果项目具有相同的风险，挑战似乎更大，如果一个人不利用资本预算技术，以达到最佳的投资选择。为了得到投资要实现的实际回报，有几个措施。然而，最好的衡量方法是净现值(NPV)，因为它可以应用于各种组织。此外，NPV确保投资的实际收益或损失被清楚地显示出来。考虑到这一点，投资者做出的决定将是最好的决定。对任何组织都有巨大影响的投资决策应该基于财务分析。资本预算技术应该应用在这种情况下，因为决定建立新生儿翼或康复中心是一个非常重要的决定。为了获得最佳的NPV、ROI、PI(盈利性指数)和产品组合，应采用以下四个指标。在这篇研究论文中，这一概念以及它们在分析两个项目有效性时的用途/价值将被讨论。此外，现金组合被用于项目分析，那么付款人组合也可以表明这一点。通常在分析过程中使用的给定项目的现金流直接受到产品组合或现金组合的影响。例如，在付款人的组合中，付款人的付款率几乎等于零售利率，那么这些付款人将及时付款，从而产生强大的现金流。例如，在这种情况下，一个不好的比较方法是，如果在康复中心接受治疗的病人中有更大比例是没有保险的病人，并将其与参观新生翼的病人数量以及新生翼提供的服务进行比较。在这种情况下，产生现金至关重要。这是因为没有现金流业务将会停止。面临经济困难的医院将无法提供正确标准的服务。这意味着医院应该努力产生足够的现金流，以使他们有一个有效的政策关系到医院的财政和社会方面(Gapenski & Pink, 2007)。此外，应利用付款人组合对现金流量作出适当的预测，使医院了解其未来的潜在收益以及每个项目将产生的现金流量。
In order for a business or organization to grow there is need to invest wisely. For one to invest wisely the benefits to be realized from the investment should their point of focus. The challenge in this case is arriving at the suitable investment option in relation to the future goals of an organization. If the projects have equal risk the challenge may seem bigger if one does not utilize capital budgeting techniques to arrive at the best investment option. In order to arrive at the actual return to be realized from an investment, several measures. However, the best measure is the Net present Value (NPV) since it can be applied in various organizations. Additionally, NPV ensures that the actual benefit or loss to be realized from an investment is clearly brought out. With this in mind the decision arrived at by the investor will be the best decision.Investment decisions that will have a huge impact on any organization should be based on financial analysis. Capital budgeting techniques should be applied in this case since the decision to build Neonatal Wing or Rehab Center is a very important decision. The following four measures should be applied in order to arrive at the best NPV, ROI, PI (Profitability Index) & product mix. In this research paper this concepts as well as their use/value in analyzing the validity of the 2 projects will be discussed The product mix being utilized in the analysis of a project is usually indicated by the Payer mix. Additionally, cash mix is being utilized in the analysis of a project, then payer mix can as well indicate it. The cash flow for a given project that are usually utilized during analysis are directly impacted by either product mix or cash mix. For example, in a scenario where the payer mix comprises of payers whose pays rates almost equaling retail rates, then payments will be made by the these payers in a timely manner thereby resulting in a cash flow which is strong. For instance, one bad measure of comparison in this case is if a bigger percentage of patients being admitted in the rehab end being patients with no insurance are measured against the number of patients who visit the Neonatal wing as well as the services the Neonatal wing offers. Cash generation is of essence in this case. This is so since with no cash flow operations in the business will be halted.A hospital facing financial hardships will fail to offer services of right standard. This implies that hospitals should strive to generate cash flows which are sufficient for the hospital in order for them to have a policy which is effective in relation to fiscal as well as social aspects of the hospital (Gapenski & Pink, 2007). Additionally, payer mix should be utilized to arrive at the appropriate forecast of cash flow so that the hospital can aware of its future potential earnings as well as cash flows to be generated for each project.