The short answer
The bar is that any number in a board deck can be traced back to a row in a system without a human reconciling it in a spreadsheet. In practice the teams that get there do four things: they model the whole customer journey rather than just the sales funnel, so acquisition, onboarding, retention and expansion share one schema; they measure volume, conversion, time and value at every stage instead of only conversion; they define each stage exactly once, in a document everyone can point at; and they land the modelling in a warehouse so finance, product and GTM all read the same tables. Winning by Design's Bowtie is the closest thing the industry has to a shared standard for this, and adopting it is cheaper than inventing your own.