Choose the reporting question before calculating a ratio
Marketing may need to know spend per inquiry, spend per project-qualified lead or advertising spend per signed contract. Finance may need a broader customer acquisition cost and the timing of recovery. These are related questions, but they do not share an automatic cost boundary or denominator.
Document the customer definition, included costs, acquisition period, outcome cutoff, currency and attribution method. If the numerator includes only advertising, call the result advertising spend per acquired customer or contract as appropriate. Do not label it full CAC while omitting material acquisition costs.
Agree the acquisition cost boundary with finance
List advertising, agency services, creative production, acquisition software and relevant sales costs separately. Ask finance which belong in the chosen measure and how shared costs are allocated. An omitted cost is unknown, not automatically zero.
Avoid using all contracts signed this month as the denominator for this month's media spend when some came from earlier cohorts. Keep paid-channel reporting and the business-wide acquisition view distinct, with a documented method for overlapping journeys. Neither a platform-attributed sale nor a blended ratio establishes incremental acquisition by itself.
On smaller screens, scroll the table horizontally to read all columns.
| Item | Record | Do not assume |
|---|---|---|
| Acquisition costs | Included categories, dates and allocation method | Media spend plus one fee equals every acquisition cost |
| Acquired customers | The agreed customer definition and cohort | Every signing-month contract belongs to the new campaign |
| Contract value | Signed amount and cancellation status | The whole amount is collected or available cash |
| Collections | Actual receipt dates, amounts and adjustments | The planned instalment schedule has been fulfilled |
| Contribution | A finance-approved definition and cost treatment | Gross receipts can all repay marketing expenditure |
Keep cash receipts separate from accounting and contract measures
IAS 7 addresses movements in cash and cash equivalents and explains adjustments between profit and operating cash flows. That distinction supports a basic reporting safeguard: a contract amount, recognised revenue and a cash receipt are not interchangeable entries. It does not provide a property marketing payback benchmark.
Ask the finance owner to confirm actual collections, refunds, commissions and other relevant outflows, plus which funds are available for the intended use. Confirm the recognition, release and availability of funds from the project records with the responsible finance or legal owner.
Primary reference: IFRS Foundation: IAS 7 Statement of Cash Flows
Build a dated recovery schedule, with the basis written on it
Create a timeline for the selected cohort: acquisition outflows, expected receipts and actual receipts, adjustments, and the finance-defined amount credited toward recovery. Label forecast and actual values separately. If the chosen basis is contribution rather than cash, keep that label throughout the report.
Identify whether cumulative recovery on that stated basis has reached the included acquisition outlay by the review cutoff. If it has not, report not yet recovered within the observed period. If future receipts are forecast to cross the threshold, show a projected date and its assumptions, not a completed result.
A simple acquisition-cost-to-periodic-contribution ratio depends on the contribution rate remaining suitable for that period. Irregular property receipts, refunds and changing costs can make a dated schedule more informative. Do not assume a subscription-style monthly formula describes every developer or brokerage.
Use the review to resolve an input, not promise a recovery date
Separate the effects of campaign acquisition, sales follow-up, contract timing and collections. Use the actual payment schedule, collections and approved cost basis to calculate recovery for the project.
End with an owner for each missing input and a decision that follows from the evidence: reconcile a cohort, complete cost categories, investigate a delayed collection or revise a bounded marketing test. The worksheet below can organise lead outcomes; the financial recovery schedule should be maintained and approved by the finance team.
Frequently asked questions
Choose the next step for your project review
- Compare CPQL and advertising spend per contract
- Review calculation definitions and limits
- Read the GPR Property experience in context
Share the project brief, target market and available budget. For existing campaigns, include aggregate spend, lead quality and follow-up outcomes for the same period to define the scope and deliverables.
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