The document discusses aligning sales and marketing measurement by tracking key performance indicators (KPIs) throughout the entire sales funnel. It recommends adopting a single, integrated view of prospects and leads as they progress from initial inquiry to opportunity to close won. Specific metrics are identified for each stage of the funnel, from acquiring prospects to converting marketing qualified leads (MQLs) to sales accepted leads (SALs) to qualified opportunities (SQLs) and finally to close won deals. Formulas are provided for calculating conversion rates between each stage to measure marketing and sales effectiveness.