by Patrick R. Coyle | Sep 2, 2026 | Gross-to-Net
Gross-to-Net is discussed as an accounting output. It is the financial manifestation of dozens of strategic and operational decisions made long before the first prescription is written. This post captures a session for Finance and Market Access leaders at Informa...
by Patrick R. Coyle | Sep 1, 2026 | Gross-to-Net
A true-up is not a correction. It is the one moment the organization finds out which of its assumptions was wrong, and most organizations spend it arguing about the number instead. This guide shows how to decompose the variance by driver before booking it, route each...
by Patrick R. Coyle | Sep 1, 2026 | Gross-to-Net
An accrual is a claim about behavior that has not happened yet. Most of them are built as a claim about arithmetic instead. This field guide gives Finance four diagnostics, the assumption inventory, the lag map, the denominator test and the single change test, so...
by Patrick R. Coyle | Sep 1, 2026 | Gross-to-Net
Gross-to-Net is treated as a close process because that is where it becomes visible. It is downstream of everything that created it. Finance should own the number. The operating model belongs to a cross-functional forum with real decision rights, reviewed monthly and...
by Patrick R. Coyle | Sep 1, 2026 | Gross-to-Net
Standardizing clinical trial forecasting, and learning the sequence I have used ever since. I owned the methodology but not the country organizations, so one accrual and forecasting method had to earn adoption across eight countries on quality rather than mandate....
by Patrick R. Coyle | Aug 24, 2026 | Gross-to-Net
Gross-to-Net teams are measured on rebate accuracy, and most of them are very good at it. The trouble is that accuracy is a statement about arithmetic, not about whether the number being calculated was the right one to begin with. Every control in a rebate process...
