In Any%, besides deciding on your character and board, you're left with the issue of coins and economy. You might've found yourself beating Big Snowman, yet can't afford your Tier 2 board - which is a run-killer if you're going for the WR.

By far, the most optimal strategy is earning enough coins to buy your Tier 2 board of choice just after Rookie Mountain. However, not all characters have the ability to do enough tricks. Additionally, you need to get an incredibly rare item from the blue boxes; the notorious thieving mouse. The mouse will steal all coins all other racers but is only available to 4th place, and extremely rarely 3rd place.

Combining all of that, for optimal play, you need to do 5'000 worth of tricks, steal at least 4'000 with the mouse (which also requires a bit of luck) and finally win the race with a respectable time. If you do all of that, you'll earn around 20 seconds of time during Big Snowman and will start Sunset Rock earlier (tested with Linda on comparable runs).

Here's a proof of concept

With all of that being said, the most practical question you'll be faced with is how many coins you need to get Tier 3 asap, without having to land tricks on every jump.

After Big Snowman, you'll have earned 6'600 coins in just prize money. Meaning you'll have to find 5'400 during the first 2 races (assuming the most expensive board).

So here's the simple tip for regular play:

1. If you feel safe, do tricks on Rookie Mountain.
2. During your transition to Big Snowman, add 3'600 to your coins and calculate what you need.
3. Make sure you get enough coins during Big Snowman for your Tier 2 board of choice.
4. During your transition to Night Highway, add 4'400 to your coins and calculate what you need.
5. Make sure you get enough coins during Night Highway for your Tier 3 board of choice.

TL;DR

Yes; do the math during stage transitions.