Acquisition economics plan: from revenue target to budget and payback

Translate a revenue goal into funnel, budget and payback requirements using one example with explicit limitations.

Step 1. Turn the revenue target into sales

A target of ₽900,000 in monthly revenue does not tell you how many customers you need. Divide by average order value, not margin: margin determines affordable acquisition cost, not sales volume.

At an average order value of ₽5,000, a ₽900,000 target requires 180 sales in the same period.

Sales = revenue target ÷ average order value. ₽900,000 ÷ ₽5,000 = 180 sales.

Use order value net of returns and cancellations.
The planning period and conversion-rate period must match.

Step 2. Turn sales into leads and clicks

If 20% of leads convert to sales, 180 sales require 900 leads. If 10% of clicks become leads, you need 9,000 clicks.

Always round up: you cannot buy 12.4 leads, so fractional requirements round to the next whole number.

Leads = sales ÷ CR(lead → sale); clicks = leads ÷ CR(click → lead).

A zero conversion makes the requirement unavailable, not infinite.
Measure conversions on comparable traffic sources.

Step 3. Sales economics sets the affordable CAC

Contribution per sale is order value minus variable costs and taxes or fees tied to the sale. With a ₽5,000 order and ₽3,000 in variable costs, contribution is ₽2,000.

Maximum CAC equals contribution: above ₽2,000, a first purchase does not pay back acquisition. At an allowed share S = 30%, target CAC is ₽600; the remaining ₽1,400 per sale is available for fixed costs and profit.

Contribution = order value − variable costs. Target CAC = contribution × S.

Enter your own taxes and fees; this is not tax advice.

Open “Maximum affordable CAC”

Step 4. Budget and first-purchase payback

Budget = required customers × CAC. For 180 sales and maximum CAC of ₽2,000, the budget is ₽360,000. At target CAC of ₽600, the plan costs ₽108,000, assuming customers can be acquired below that amount.

Total first-purchase contribution is ₽2,000 × 180 = ₽360,000. At maximum CAC, ad spend also equals ₽360,000, leaving zero profit after advertising.

Budget = customers × CAC. Profit after advertising = total contribution − ad spend.

Customer count and budget are separate decisions.
First-purchase payback may be negative even when revenue appears profitable.

Open “Advertising budget”

Step 5. Keep lifetime payback separate

At four purchases, contribution LTV is ₽2,000 × 4 = ₽8,000. At CAC of ₽2,000, LTV:CAC is 4×, and the customer pays back over all purchases.

The first purchase still yields zero profit after CAC. If positive cash flow is needed on the first order, target CAC must be below first-purchase contribution; otherwise decide using the payback horizon.

LTV = contribution per purchase × N. LTV:CAC = ₽8,000 ÷ ₽2,000 = 4×.

State the horizon: first purchase is N = 1; lifetime is your own N.
Compare contribution, not revenue, to avoid overstating LTV:CAC.

Open “LTV:CAC ratio”

Limitations of the example

This example explains mechanics; it is not an industry benchmark. Order value, variable costs, conversion rates, and purchase count are business inputs, not market averages, and none is filled in by default.

The model assumes stable conversion rates and prices. It excludes seasonality, one-time tests, lead-to-sale delays, and cannibalization. LTV uses contribution before advertising; fixed costs, profit taxes, and cost of capital are outside the calculation.

Discounts and promotions change contribution per unit and need a separate check.
Recalculate in the tool when the cost structure changes.
Fixed costs are not covered; use the break-even calculator to estimate required sales.

Editorial team: MARKMA Editorial Team. Published: 2026-09-25. Reviewed: 2026-09-25.