INSIGHT • GROSS-TO-NET

When Gross-to-Net Becomes a Black Box

When adjustments become surprises, models don't agree, and every analysis becomes a heavy lift, the problem may be bigger than the latest variance.

THE WARNING SIGNS

You usually know when GTN has become a black box.

It is often quite clear when gross-to-net starts to feel like a black box—or when it has already become one.

An adjustment is proposed and everyone seems surprised by it.

Different teams have different estimates of net price. Sometimes they have entirely different models that don't fully reconcile with one another.

A notable pricing or contract change occurs. Nothing immediately happens. Then someone eventually notices that something doesn't look right.

Suddenly there is a flurry of emails, people are copied into increasingly long threads, and everyone is trying to determine what was missed.

DOES THIS SOUND FAMILIAR?

The signs are often surprisingly consistent.

01

Surprise Adjustments

Significant reserve or net revenue adjustments appear without a clear, shared understanding of what drove them.

02

Multiple Versions of the Truth

Finance, commercial, sales operations and other stakeholders maintain models that produce different answers.

03

Email-Driven Processes

Critical decisions and commercial changes are buried in email threads instead of being visible to the broader GTN team.

04

Heavy-Lift Analysis

Every question requires significant effort to gather data, reconcile information and recreate assumptions.

05

More Questions Than Answers

Meetings intended to resolve an issue create another series of questions about data, assumptions or ownership.

06

Reactive Instead of Proactive

The organization discovers problems after they affect the model instead of identifying them before they become financial surprises.

THE HUMAN SIDE

It's not just a model problem.

The good news is that if this describes your organization—even remotely—you are not alone.

The bad news is that it is not a particularly good place to be.

A fragmented GTN process can be stressful and frustrating at every level of an organization.

Senior management wants confidence in the numbers. Finance needs defensible estimates. Commercial teams need to understand the economic consequences of their decisions. Operations needs clear direction.

When those groups don't have a common view of the underlying information, confidence can begin to erode.

THE RISK

The biggest risk may be what nobody knows is happening.

This isn't meant to be alarmist.

But there is an old saying: "When the cat's away, the mice will play."

In a fragmented GTN environment, gaps can develop quietly.

A contract change may not reach the right person. A pricing update may not make it into every model. A customer change may not be reflected in an assumption. A threshold may be crossed without anyone realizing that it should trigger a review.

The organization may eventually discover the problem—but only after the financial impact has already materialized.

The opportunity is to move from a defensive posture to a more proactive one.

A BETTER OPERATING MODEL

Transparency doesn't mean eliminating complexity.

Gross-to-net is inherently complex. The objective isn't to pretend otherwise.

The objective is to make the complexity visible, manageable and actionable.

Why your gross-to-net structure matters →

01

Shared Visibility

Stakeholders should be able to see the information and changes that matter to their part of the GTN process.

02

Clear Ownership

Changes should have an owner, a responsible team and a defined path to action.

03

Common Information

Teams should work from aligned assumptions and information rather than maintaining disconnected versions of reality.

04

Early Signals

Important changes should surface before they become month-end surprises.

05

Traceability

Teams should be able to understand why an assumption changed and how that change affected the model.

06

Actionable Communication

Important information should not disappear inside a long chain of email conversations.

SYMPHONIE

Helping teams stay connected.

This is one of the problems we set out to address with Symphonie.

Our SaaS solution is designed to help keep key information and communication between stakeholders from becoming buried in a mountain of email.

Pricing alerts, thresholds, contract changes, groups and other workflow mechanisms can help ensure that the appropriate cross-functional GTN team is kept in the loop.

The goal isn't to promise a panacea. Gross-to-net will always require judgment, experience and collaboration.

The goal is to provide more insight, greater transparency and a better way for teams to work from a connected view.

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PROGTN PERSPECTIVE

The goal isn't more information. It's better information at the right time.

A mature GTN organization doesn't necessarily have fewer questions.

It has better questions, earlier.

The difference is visibility.

When pricing changes, contract changes, customer activity and other important events can be connected to the people, assumptions and processes they affect, the organization has a better opportunity to respond before the issue becomes a financial surprise.

That's the difference between managing gross-to-net reactively and managing it proactively.

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