ACC/AHA statement on cost/value methodology in clinical practice guidelines and performance measures: A report of the American college of cardiology/American heart association task force on performance measures and task force on practice guidelines

The objective of incorporating value into guideline recommendations is to supplement evidence of safety and efficacy with information about the resources needed to achieve health improvements. Although guideline writing panels may find data sufficient to make firm recommendations based on resource considerations in only a limited number of circumstances, incorporating value into recommendations will encourage more thoughtful investigation and discussion of economic issues going forward and, when resources are constrained, may prioritize implementation of services with the greatest value.