I have looked at the 10-K filings for many publicly traded pharmaceutical companies. They use creative accounting techniques that prevent true analysis of what

I have looked at the 10-K filings for many publicly traded pharmaceutical companies. They use creative accounting techniques that prevent true analysis of what it costs to bring a drug to market. The specific questions I want to answer are related to the following. For one therapeutic drug...... Labor? Machinery? Experimentation? LogisticS? While they are in the business of making pharmaceuticals, they have cloaked the actual costs with accounting practices.