Quick Answer: The best way to track acquisition cost in a marketing-led demand creation, sales-owned conversion model is to measure it on a fully attributed pipeline and closed-won basis, not just on lead volume. Use a single source of truth that ties every marketing-sourced account and opportunity to spend, then calculate CAC by channel, campaign, and cohort using agreed attribution rules and a fixed conversion window.
In organizations where marketing generates demand and sales controls conversion, acquisition cost should be tracked as a shared revenue metric rather than a marketing-only output. The most reliable approach is to connect ad spend, content spend, and campaign spend to CRM opportunity data, then attribute both pipeline creation and closed-won revenue back to the originating source using a standardized model such as first-touch, multi-touch, or account-based attribution. This prevents marketing from being penalized for downstream sales execution while still holding the business accountable for true cost per acquired customer. For executive reporting, the core metric should be blended CAC at the cohort level, supported by source-level pipeline CAC and sales-assisted close rates so leadership can see where demand creation is efficient and where conversion friction is inflating acquisition cost.