The use of balance sheets in developing clinical guidelines.

Balance sheets are designed to assist decision-makers regarding outcomes in their practice setting. For this reason, they must include data generated in that practice setting and project the impact of a change in clinical practice on health outcomes, cost, and patient and provider satisfaction. To complete a balance sheet, it is often necessary to make assumptions that should be both conservative and realistic. Balance sheets are particularly useful for presenting all the expected outcomes of implementing a clinical guideline or other change in clinical practice and frequently lead to insights and improvements.