The Role of Performance Reports and Financial Health for Value Creation in Healthcare System: A Case Study of NHS East Kent, UK and ASP Cosenza, Italy

Abstract

Value creation is the most debatable topic in healthcare in recent decades. The present study is descriptive in nature; two case studies were investigated—East Kent Hospitals University NHS Foundation Trust (EKHUFT), UK, and Provincial Health Authority (ASP) Cosenza, Italy—to examine the comparative performance and financial analysis of the healthcare frameworks over an 8-year period from 2015 to 2022. The research explores thematic priorities in sustainability, technological innovation, and training by ensuring the system’s high quality service delivery and operational eViciency, along with financial stability, which is critical for value creation in any healthcare system to achieve long-term goals. This study employs a mixed-method approach by integrating keyword trend analysis and financial ratio assessment to provide a comprehensive understanding of how healthcare delivery systems prioritize strategic initiatives, navigate challenges, and allocate resources. This study demonstrates the significant diVerences in the thematic focus of each healthcare system and their value creation. NHS East Kent represents a structured approach towards the variables, including sustainability, technological innovation, and training, underscoring its commitment to long-term goals. In contrast, the ASP Cosenza struggles with multiple challenges like workforce shortages, resource constraints, and delays in implementing structured and consistent strategies. Despite these challenges, it showed commitment to address regional healthcare needs. ASP Cosenza took the initiative to implement renewable energy projects and prepare its hospitals for emergency response training. This thesis highlights various limitations, particularly in ASP Cosenza, including the use of scanned image files, data gaps, and untimely publication in their database. Nevertheless, adapting advanced analytical methods gives valuable insight for policymakers and healthcare governments to take the initiative to deal with upcoming challenges. The findings emphasize that a stable, eVicient, and resilient healthcare system can serve as a driver for value creation. By identifying the gaps, the study oVers a framework for evaluating thematic priorities and financial discourse to add value to healthcare.