Good governance promotion in the health sector needs effective policies and evidence-based decision making. Using efficient and effective information is an important issue so that planners will not be confused amid many figures and numbers and also the main problem will not be marginalized. Hence, having a common language and consensus between policy makers and decision makers about the cycle (collecting and processing information, analysis, and judgment) and decision-making tools (criterion, indicator, index, and variable) is an initial and crucial step in evidence-based decision making. The main challenge for creating such an information system is the lack of a common language among scientific and executive experts; so the aim of this study was to provide a perspective of the concept of decision-making and the main components of its cycle and tools and to review these concepts in health care financing system.
