Term
KUR (Cost-of-Revenue Ratio)
Advertising KPI: share of ad spend in attributed revenue, expressed as a percentage. Mathematical inverse of ROAS, common in DACH e-commerce reporting.
KUR (Cost-of-Revenue Ratio) — in more detail
KUR is the German “Kosten-Umsatz-Relation” — the percentage share of ad spend in attributed revenue. Formula: (ad spend ÷ revenue) × 100. Mathematically, KUR is the inverse of ROAS: a KUR of 20 % equals a ROAS of 5. In the DACH region it is especially common in fashion and FMCG retail because it compares intuitively with margin and cost of goods — a KUR of 25 % is workable at 40 % margin, a loss at 20 % margin. In Google Ads, ROAS is the configured value; KUR is the reporting view.
Example / In practice
A Shopping campaign reports €8,000 spend on €40,000 revenue → KUR 20 %, ROAS 5. At a 30 % gross margin, that’s €12,000 contribution minus €8,000 ad spend = €4,000 net contribution — fine. If KUR rises to 35 %, the math turns negative without a margin lever.
Distinction from similar terms
ROAS is the multiplicative view (5 instead of 20 %). POAS is margin-based, MER is cross-channel. CPO ÷ AOV mathematically yields a KUR-like figure — but the precise value depends on which costs or revenue are attributed.
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CPA (Cost per Acquisition)
Advertising KPI: average cost per conversion. Central efficiency metric for lead gen and performance marketing, and the steering input for tCPA bidding.
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