Selling, General, and Administrative (SG&A) refers to indirect operating expenses that support a business but are not directly tied to manufacturing or trial execution.
In research organizations and sponsors, SG&A may include commercial planning, corporate overhead, legal, finance, HR, and general operations. Understanding SG&A helps stakeholders interpret financial performance and how operating costs scale as development programs grow. While SG&A is not a study document, it influences budgeting decisions and resource allocation across portfolios. Clear SG&A tracking supports more accurate forecasting and helps separate trial-specific costs from broader organizational expenses.