The Pricing Operating
Model Simplified and
Demystified

A 7-Step View of Operating Model Maturity and What It Takes to Be Best in Class

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Executive Summary


Gross-to-Net (GTN) management has become one of the most misunderstood yet mission-critical disciplines in life sciences. Across pharmaceuticals, biotech, and medical devices, companies face increasing complexity in rebates, chargebacks, returns, and government pricing compliance. Yet, many organizations still rely on fragmented systems and manual processes—limiting visibility and control. This white paper helps leaders assess where they stand on the GTN maturity curve and outlines a clear, practical path to move from any level to mastery. Whether you’re just starting your GTN journey or seeking to optimize a mature operation, this guide provides a simple framework for progress—grounded in Results, Simplicity, Flexibility, and Trust.


Gross-to-Net represents the true revenue a company retains after all deductions—rebates, chargebacks, returns, and allowances. In practice, GTN touches nearly every function: Finance, Market Access, Contracting, and Commercial. As portfolios expand and payer models evolve, GTN complexity increases exponentially. Common challenges include:

  • Disconnected systems and siloed data 
  • Manual reconciliations across rebates and chargebacks 
  • Delays in accrual accuracy and forecasting 
  • Limited visibility into true net margins 
  • Compliance risks due to audit gaps and manual overrides

Many companies treat GTN as an accounting task rather than a strategic capability. This white paper reframes GTN as a driver of governance, margin control, and operational confidence—and shows how to simplify it, step by step.

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