Resource allocation describes the process of decision to use available resources selectively between competing projects. In health care , resources are allocated in order to achieve the defined health policy goals in the future. Generally resources should be allocated to achieve the highest health outcomes in terms of disease prevention and therapy. The basic allocation is made once a choice has been made on which health care areas and projects are to be funded and what level of funding each of these areas should receive. As health care systems are always subject to cost containment, resource allocation also involves a decision on which areas or projects must be sacrificed to lower the overall funding.