Create a PowerPoint presentation with 12-15 slides including 200-300 word speaker notes to educate others regarding the development of an operational budget and a capital budget. Be sure to include the following:

• Provide the process for developing an operational budget.
• Provide the process for developing a capital budget.
• Differentiate between the operational and capital budgets.
• Explain how the capital budget is required for strategic management.

Note: Your presentation must be formatted in APA style with  6 quality references, 4 of which are peer-reviewed sources from health care journals. References should be placed on the Reference slide at the end of the presentation.