Aceso Global, in collaboration with 3M, supported the Abu Dhabi Department of Health in advancing its reimbursement reform agenda through a comprehensive, multi-phase project. The initiative focused on two primary objectives: forecasting health expenditure and analyzing cost drivers across Abu Dhabi’s healthcare system, and designing a roadmap toward value-based healthcare (VBHC). For the Thiqa program, Aceso developed five-year budget projections, identified key cost escalators, and modeled cost-containment scenarios. Building on this, the team analyzed broader system-wide cost drivers and drew on international experiences to recommend evidence-based containment strategies. In parallel, the project outlined actionable reforms to improve healthcare quality and efficiency through VBHC, including the design of payment models, implementation requirements, and potential new organizational structures to incentivize better outcomes at lower costs.