The document discusses how to better measure the true impact of marketing on sales by going beyond traditional last-touch attribution models. It recommends a three-step approach: 1) Create a strategy to capture touchpoints throughout the buyer's journey; 2) Prioritize which stages of the funnel to focus on based on goals; 3) Create a "lookback" story to understand marketing impact at each stage from first touch to close won. This will provide visibility into what programs and channels are successful at different stages to optimize spending and align sales and marketing teams.