Many organizations are drawn to the promise of financial analysis to associate specific revenue returns with marketing tactics. In reality, B2B marketing interactions are rarely simple enough to allow determination of the exact return provided by each individual tactic. Tactic analysis is best used to measure the relative effectiveness and efficiency of tactics against a shared objective. In this report, we discuss how marketing commonly uses tactic attribution to determine return, the limitations of those techniques in calculating efficiency measurements, and alternative ways to look at efficiency that may be more meaningful.