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

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

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 matters

Systems, Data & Process Scale

• 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

Required Qualifications
• Bachelor's degree in Finance, Accounting, Economics, or related field
• 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

$155,000 - $200,000 a year

The anticipated annual salary range for this job is based on prior experience in the role/industry, education, location, internal equity, and other job-related factors as permitted by law. For remote-based positions, this range may vary based on your local market. Full-time employment positions will also be eligible to receive pre-IPO equity and annual bonus, in addition to competitive medical, dental, and vision benefits, PTO, 401(k) plan, life and accidental death and disability coverage, and parental leave benefits. Other perks include subsidized daily lunches and snacks at our on-site locations.

Notice to staffing firms

Orca Bio does not accept resumes from staffing agencies with which we do not have a written agreement and specific engagement for a particular opening. Our employment activities, inquiries and offers are managed through our HR/Talent team, and all candidates are presented through this channel only. We do not accept unsolicited resumes, and we rarely outsource recruitment.

We may use artificial intelligence (AI) tools to support parts of the hiring process, such as reviewing applications, analyzing resumes, or assessing responses and identifying potential inconsistencies or verification signals in application materials based on available information. These tools assist our recruitment team but do not replace human judgment. Final hiring decisions are ultimately made by humans. If you would like more information about how your data is processed, please contact us.