How to calculate CAC
Divide the complete cost in the chosen scope by the number of qualifying outcomes in the same analysis period. For $50,000 in acquisition-related sales and marketing cost and 250 new paying customers, CAC is $200. Include relevant people, tools, content, agency, and media costs; do not count trial sign-ups as paying customers.
Compare like with like
Define an outcome before counting it, document the cost categories included, and allow for conversion delays. If there are no qualifying outcomes, the average cost per outcome is undefined. Do not compare a narrow media-only cost with an all-in sales-and-marketing cost as if they were the same measure.
