Due to medical innovations and demographic changes, the financial situation in the German healthcare system will continue to worsen in the coming years. The evidence-based allocation of the limited available resources will therefore become increasingly important. From an ethical perspective, allocation decisions should be guided by clearly defined procedures and criteria. However, there are currently no concrete approaches on how this explicit performance management can be implemented in practice. The book provides an overview of the results of the interdisciplinary research network "Allocation," which has for the first time examined the possibilities and limitations of explicit performance management in two selected practical areas (interventional cardiology and intensive care medicine). Two exemplary cost-sensitive guidelines have been developed that are evidence-based.