Senior Manager ​/ Associate Director, Gross-to-Net & Revenue Planning

Senior Manager / Associate Director, Gross-to-Net (GTN) & Revenue Planning

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.

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

• 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

Revenue Forecasting & Analysis

• 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

Commercial Operating Expense Planning

• 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

Financial Reporting & Compliance

• 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…