https://www.youtube.com/watch?v=KR1PL8WlEQk

https://www.slideshare.net/Paulfifield75/managing-sales-targets-in-uncertains-times-and-its-impact-on-your-runway

• Start with a top-down plan: what's the minimum revenue you need to achieve?
• Then do bottom-up plan:
  • CAC - not just topline, but by channel and by lead source. Generally calculated by taking marketing spend in quarters n-6 to n-4 and comparing it to revenues in quarters n-3 to n-1
    • CAC is currently already rising, because marketing costs in Q419 are fixed but Q120 revenues are currently decreasing
  • ORM - opportunities per rep per month. Small changes in funnel metrics (e.g. volume win ratio) can massively impact your ARR. Minute 13-16 is key.