Accounting Customer Acquisition Cost Calculator
Calculate your customer acquisition cost by dividing sales and marketing spending by the number of new customers gained.
Overview
This Accounting Customer Acquisition Cost Calculator estimates the average cost of winning a new customer. Enter your sales spend, marketing spend, and the number of new customers acquired over the same monthly, quarterly, or annual period.
How it works
Customer acquisition cost (CAC) is calculated by adding eligible sales and marketing costs, then dividing that total by the number of new customers acquired. For example, including campaign costs but excluding the related sales team costs will produce a marketing-only measure rather than a blended CAC. Use the same definitions and reporting period each time to make comparisons more useful.
How to use this calculator
- 1Choose the reporting period that matches your records.
- 2Enter all relevant marketing spending for that period.
- 3Add the sales costs you want to include.
- 4Enter the number of new customers acquired in the same period.
- 5Review the average customer acquisition cost and total spend.
Example Calculation
Marketing spend
$10,000
Sales spend
$5,000
New customers acquired
100
Reporting period
monthly
Customer acquisition cost
$150.00
With $10,000 in marketing spend and $5,000 in sales spend to acquire 100 new customers in a month, the blended customer acquisition cost is $150 per new customer.
Frequently asked questions
What is customer acquisition cost?
Customer acquisition cost, or CAC, is the average amount a business spends to gain one new customer. It is commonly calculated using sales and marketing costs.
What costs should be included in CAC?
Businesses often include advertising, campaign production, agency fees, sales and marketing payroll, commissions, software, and related costs. Apply a consistent policy for meaningful comparisons.
Should I include existing customer renewals in the customer count?
Usually no. Blended CAC is intended to measure new-customer acquisition, so renewals and purchases from existing customers are generally excluded.
What is the difference between blended CAC and channel CAC?
Blended CAC uses all included sales and marketing spending and all new customers. Channel CAC uses only the costs and new customers attributed to a particular channel, such as paid search or referrals.
How often should CAC be calculated?
Many businesses review CAC monthly and also compare quarterly or annual figures. The most suitable frequency depends on sales-cycle length and how quickly spending converts into customers.
Why can CAC change from one period to another?
CAC can change with advertising prices, conversion rates, sales staffing, campaign mix, seasonality, attribution methods, and the number of customers acquired.
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Assumptions and warnings
Assumptions
- Sales and marketing spending and new-customer counts relate to the same reporting period.
- Only genuinely new customers are included; renewals, upgrades, and existing-customer purchases are excluded.
- The result is an average blended acquisition cost across all included channels and campaigns.
- Results are estimates and depend on how your business allocates shared sales and marketing costs.
Warnings
- This calculator provides an accounting estimate only and is not financial or business advice.
- Use consistent cost allocation and customer definitions when comparing periods or channels.