Position Summary: The Senior Manager / Associate Director, Gross-to-Net (GTN) & Revenue Planning will own gross-to-net, revenue forecasting, and commercial operating expense forecasting for Orca Bio's first commercial product. Reporting to the Senior Director/Head, FP&A, this role establishes the accrual methodology, forecast architecture, documentation, and monthly cadence that a newly commercial company requires — in a product setting where individual transactions are material and where there is limited precedent to inherit. The position requires strong technical judgment, cross-functional partnership, and deep expertise in pharmaceutical revenue deductions and government pricing.
This is a hands-on individual contributor role. The successful candidate will build the models, run the monthly process, reconcile the underlying data, and present results directly to executive leadership and external auditors.
Key Responsibilities
- Own the monthly and quarterly gross-to-net accrual and reserve process end to end, including distribution and title fees, specialty pharmacy fees and prompt-pay discounts, Medicaid rebates, 340B, FSS/VA pricing, chargebacks, and other revenue deductions as the channel develops
- Establish and maintain accrual rate methodology and assumption documentation for a newly launched product with limited claims history
- Execute rate true-ups as actual claims and utilization data mature, and explain the resulting variances
- Build and maintain reserve roll-forwards, reserve-to-payment reconciliations, and rate variance analyses
- Serve as the finance owner of third-party government pricing calculations — AMP, Best Price, non-FAMP, Medicaid unit rebate amount, and 340B ceiling price — validating vendor output in partnership with Market Access and supporting executive certification
- Monitor payer mix, channel dynamics, and reimbursement developments, and translate them into forecast and reserve implications
- Partner with Commercial Operations & Strategy on the revenue forecast build, from treatment-center-level demand through gross sales to net revenue
- Support the modeling of drivers specific to cell therapy, including authorized treatment center activation and ramp, referral-to-infusion conversion, manufacturing capacity and slot constraints, donor eligibility yield, and vein-to-vein timing
- Work with Commercial Operations & Strategy to deliver the monthly latest estimate, quarterly reforecast, annual budget, and long-range plan inputs for revenue and gross-to-net
- Produce variance analysis and written commentary for executives and Board reporting
- Partner with Commercial and Market Access to align demand assumptions with field intelligence and account activation plans
- Partner with Commercial, Market Access, Patient Services, and Medical Affairs on budget, latest estimate, and long-range planning for commercial operating expenses
- Own budget-versus-actual reporting, accrual review, and variance commentary for commercial functions
- Track headcount and program spend against plan, and support functional leaders in managing their budgets
- Partner with Accounting on the revenue close, including journal entries, account reconciliations, flux analysis, and cut-off
- Ensure compliance with GAAP, ASC 606, SOX (as applicable), and internal controls
- Build and maintain audit-ready documentation and control narratives for gross-to-net and revenue processes
- Serve as a primary point of contact for external auditors on gross-to-net methodology and revenue forecasting assumptions
- Contribute analysis and peer benchmarking to technical accounting positions on revenue deductions and other ASC 606 matters
- Own the flow of finance data from third-party logistics, specialty pharmacy, and distribution partners into forecast and accrual models
- Support implementation and maintenance of ERP and planning systems as they relate to revenue and gross-to-net
- Drive automation and reporting improvements as transaction volume grows
- Support gross-to-net and revenue process design for ex-US markets as they are added
Cross-Functional Ownership & Key Interactions
This role carries broader ownership of the gross-to-net cycle than a typical FP&A revenue position — performing the methodology, calculation, and reconciliation work for activities that are often split into Accounting — while Controllership retains accountability for the close and Market Access owns contracting.
Gross-to-Net Accounting & Analysis
Revenue Forecasting & Analysis
Commercial Operating Expense Planning
Financial Reporting & Compliance
Systems, Data & Process Scale
Required Qualifications
• 7+ years of progressive biopharmaceutical finance experience, including direct, hands-on ownership of gross-to-net
• Demonstrated experience building gross-to-net accrual methodology from first principles, rather than solely operating an established revenue management system
• Strong understanding of US GAAP and ASC 606 as applied to pharmaceutical revenue and revenue deductions
• Working knowledge of US government pricing programs — Medicaid, 340B, FSS/VA — and how they interact with commercial channel terms
• Experience partnering across Accounting, Market Access, Commercial, and external auditors
• Strong analytical and problem-solving skills, with sound judgment in the absence of established precedent
• High attention to detail and accuracy and ability to manage multiple priorities in a fast-paced environment
Skills Required
- Bachelor's degree in Finance, Accounting, Economics, or a related field
- 7+ years of progressive biopharmaceutical finance experience
- Direct, hands-on ownership of gross-to-net processes
- Experience building gross-to-net accrual methodology from first principles
- Strong understanding of US GAAP and ASC 606 applied to pharmaceutical revenue and deductions
- Working knowledge of US government pricing programs, including Medicaid, 340B, and FSS/VA
- Experience partnering with Accounting, Market Access, Commercial, and external auditors
- Strong analytical and problem-solving skills
- Sound judgment in the absence of established precedent
- High attention to detail and accuracy
- Ability to manage multiple priorities in a fast-paced environment
What We Do
Orca Bio is a clinical-stage biotechnology company developing a pipeline of high precision allogeneic cell therapy products that are designed to safely replace patients’ diseased blood and immune system with a healthy one. Our manufacturing platform sorts donor blood with single-cell precision and a high level of purity and speed, enabling us to create proprietary, optimal therapeutic mixtures of immune and stem cells that have the potential to transform allogeneic cell therapy. Our talented team is driven by a passion for science and compassion for patients.
