NextGen GTN

Gross-to-Net doesn't go wrong in the calculations.
It goes wrong in the assumptions.

Commercial, Government Pricing and Finance each hold one piece of the same event. Nobody holds the whole thing, and the number misses.

Illustrative example. Figures are for teaching, not client results.

Why this exists

Everyone in the room is right

Finance is right that the accrual moved and nobody warned them. Market Access is right that the contract was the best available. Trade is right that the channel performed as designed. Patient Services is right that the program works for the patients who reach it. Government Pricing is right that the calculation is correct as specified.

Every one of those can be true in the same quarter, about the same product. And the number still misses.

That is not a competence problem. It is a perspective problem.

Patient access and profitability are not competing priorities and they are not separate conversations. They rise and fall together, which is why they have to be taught together.

The Enterprise Commercialization Operating System™

Learn. Align. Transform.

Three pathways that close the gap between what happens to patients and what appears in the ledger. Take one, or take them in order.

Learn

The Two Sides of the Vinyl™

Build a shared understanding of commercialization through executive education. Eighteen sessions across Side A, Side B and The 12" EP, in two delivery modes.

Explore the Academy →

Align

Alignment Labs™

Apply the concepts to your own launch. Four facilitated Labs where Commercial, Market Access, Patient Services and Finance take positions and name owners.

Explore the Labs →

Transform

Strategic Advisory

Financial visibility, forecasting, gross-to-net strategy and organizational effectiveness, informed by intelligence that identifies the patient through a dynamic lens rather than a static data point.

Explore Advisory →
SIDE A PATIENTS™ SIDE B PROFITABILITY™ THE 12" EP PRICING

The curriculum

Two sides. One record.

Same events. Two vocabularies. Which one you learn first depends on which seat you sit in.

Side A counts. Side B prices the same figures.

Side A · Patients™

You own whether the patient gets there

Market Access · Patient Services · HUB teams · Commercial Operations · Brand · Trade & Distribution · Reimbursement

Six sessions along the 10 Exits of Therapy™

Side B · Profitability™

You own what it was worth when they did

CFO organizations · FP&A · GTN teams · Revenue Operations · Corporate Accounting · Finance Transformation

Six sessions along the Five Layers of GTN™

The 12" EP · Pricing™

Where both sides answer to the same rules

Government pricing is not a compliance function running alongside commercialization. It is the financial consequence of decisions both sides already made. Five sessions, both audiences, one room.

S1

The Bonus Track™
340B, standing on its own

See all eighteen sessions

Who teaches it

Built from the seat, not the sidelines

Patrick R. Coyle spent close to two decades inside pharmaceutical commercialization, including as VP and CFO of an enterprise-scale business, with leadership across Commercial Operations, Market Access, Revenue Management, Forecasting, GTN Strategy, Patient Services and Commercialization Readiness. The curriculum is the argument he kept having in those rooms, written down.

VP & CFOCommercial P&L ownership
30+Years in commercialization and finance
18Sessions written and built
EnterpriseCommercialization leadership
Deloitte Novartis Sun Chemical Eisai Bayer IQVIA Baker Tilly

Free to read

The Knowledge Library

Working notes on gross-to-net, patient access and government pricing, filed by the layer where the problem was actually created. No gate and no drip sequence.

Open the Library   Executive eBooks

Start with the side you do not live on

If you close the books, start on Side A. If you negotiate access or run patient services, start on Side B. You already know your own side. What you are missing is the vocabulary of the person you keep failing to convince.

Schedule a conversation   Explore Alignment Labs

Frequently asked questions about NextGen GTN™

What is NextGen GTN™?

NextGen GTN™ is a Gross-to-Net education platform and commercialization intelligence framework built around the Patients + Profitability™ philosophy. It teaches commercial, market access, patient services, government pricing and finance teams how their decisions become the Gross-to-Net number, so the number can be managed where it is created rather than explained at quarter end.

Why does the Gross-to-Net number miss?

Because it goes wrong in the assumptions, not the calculations. Commercial, Government Pricing and Finance each hold one piece of the same event. Finance is right that the accrual moved, Market Access is right that the contract was the best available, Trade is right that the channel performed as designed, and the number still misses. Nobody holds the whole thing.

Who is NextGen GTN™ for?

Leaders and teams in Commercial, Brand, Market Access, Patient Services, Trade and Distribution, Government Pricing and Finance who each own one piece of the patient journey and need a shared understanding of how their piece shows up in the Gross-to-Net number.

What programs does NextGen GTN™ offer?

The Two Sides of the Vinyl™, an eighteen-session curriculum in three perspectives (Side A Patients™, Side B Profitability™ and The 12" EP Pricing™); Alignment Labs™, four facilitated executive sessions that take a new product launch from an unformed commercial position to a launch execution plan; the Knowledge Library of articles and field guides; and the Knowledge Center of eBooks and playbooks.

Who created NextGen GTN™?

Patrick R. Coyle. He previously served as Vice President and Chief Financial Officer of Eisai Americas, led Gross-to-Net practice areas at two global advisory firms, and held senior finance and commercial roles at Novartis, Insmed and Bayer. He also created the Patients + Profitability™ philosophy the curriculum rests on.