Provide an additional perspective for the ratio(s) this post chose that could be impacted by the qualitative factor(s) they discussed. Qualitative factors have been crucial in determining the overall financial results of Valley Health Partners, as evident in solid internal controls and operational problems. Budgeting and expenditure controls within the company are regulated by aggressive but sensible forecasting, tight monitoring of departmental spending, and deliberate rollover of unspent funds into contingency funds. These practices have enabled Valley Health Partners to maintain a steady cash flow and avoid retrenchment even during shrinking Medicare reimbursements, reflecting the precepts advocated by Brigham and Houston (2022) regarding the necessity for sound management and internal controls for long-term financial health. However, there are severe problems in the billing cycle, where delayed collections by insurance lead to delayed processing of claims, an aged accounts receivable balance, reduced liquidity, and increased Days Sales Outstanding (DSO). Not only does this business inefficiency bar the organization from quickly converting revenue into cash, but it also diminishes its overall financial capability. While sound budgeting procedures have established a sound financial foundation, billing inefficiencies must be rectified to achieve optimal financial performance. Valley Health Partners' experience underscores that a balanced blend of qualitative and quantitative elements, such as adequate internal controls and timely revenue cycle management, is critical to enhancing an organization's financial well-being, as attested by industry insights from Biedron (2021) and AccountingTools (2021).