Comparison

TACoS vs ACoS: which metric should you actually optimise?

TACoS is the business metric. ACoS is the tactical one. Knowing when to use each separates the operators who hit P&L targets from the ones who hit campaign dashboards.

 TACoSACoS
What it measuresTotal ad spend / total revenueAd spend / ad-attributed revenue
Best forBusiness and P&L decisionsCampaign-level efficiency comparisons
Captures cannibalisation?YesNo
Reports up to CFO?Yes - lives next to CM2No - internal-only number
Sensitive to organic shiftsYes (catches stockouts, hijacking)No - blind to organic
Right cadenceWeekly account / daily SKU bucketCampaign-level on tactical decisions

Use TACoS when

When you need to know if the account is healthy and tied to the P&L. When the conversation is with finance.

Use ACoS when

When you are comparing the efficiency of two campaigns inside the same SKU bucket. When testing bid changes, placement modifiers, or creative refreshes.

Operator's verdict

Use TACoS as the business metric you report on, target against, and ladder spend to. Use ACoS for tactics inside campaigns. If you only watch one number, watch TACoS.