Account Based Marketing (ABM): A Guide for B2B

Account-based marketing (ABM) means choosing a short list of companies you want as clients, then aiming your marketing and sales at the people inside each one who make the buying decision, with messages written for that company. Instead of attracting leads in volume and sorting them afterward, you decide on the accounts first. It suits a business-to-business (B2B) firm that sells larger jobs to a known set of possible clients.

Billed publishes this page. Definitions are quoted from OpenStax, Principles of Marketing, chapters 1, 4 and 5, opened on October 30, 2026. OpenStax doesn't use the term account-based marketing; the description of ABM above is ours, and the page gives no ABM statistics.

The B2B Ideas ABM Builds On

OpenStax's chapter 4 key terms define business-to-business (B2B) as "a transaction or business conducted between one business and another", and a buying center as "groups of people within organizations who make purchasing decisions".

Its section 5.2 explains why that matters: "In a B2C market, the consumer is often the only decision maker involved in making a purchase. That’s not the case in B2B markets, where you’re often dealing with a buying center", which it describes as "all the people in the organization who have varying influence on the B2B buy decision."

ABM takes that buying center as the unit to market to, one company at a time.

Who Is in the Buying Center

OpenStax's section 4.2 describes six roles. From its chapter 4 key terms:

• Initiator: "the person in the buying center who first suggests or thinks of the idea of buying the product or service".
• Influencers: "individuals whose views influence other members of the buying center in making the final decision".
• Gatekeepers: "individuals in the buying center who control information and/or access to decision makers and influencers".
• Buyers: "the people in the buying center who handle the paperwork of the actual purchase".
• Deciders: "the people in the buying center who ultimately determine any part of the entire buying decision".
• Users: "the people who consume or use the product or service".

Section 4.2 adds that "not all of these parties may be involved in every buying decision, depending on the nature of the purchase, and sometimes people in the buying center play more than one role."

How to Run ABM, Step by Step

1. Choose your accounts. Write down what your past good clients had in common, such as industry, size, location and the problem you solved, and list the companies that match.
2. Map each buying center. For each account, find out who plays each role, starting with the decider and the users.
3. Plan a message for each role. A user cares how the work affects their day; a decider cares about cost and results.
4. Agree on a plan between sales and marketing. Decide who contacts whom, through which channel, and when.
5. Keep a record for each account. OpenStax's chapter 1 key terms define customer relationship management (CRM) as "all strategies, techniques, tools, and technologies used by companies to develop, acquire, and retain customers". Even a spreadsheet works for a short list.
6. Review account by account. Track meetings, proposals and won work for each account, not only the number of leads. See sales indicators.

Worked Example: One Quarter of ABM (sample figures)

These are sample figures for a fictional design agency, invented for this example. It picks 10 target companies for one quarter and spends $3,000.00 on research, content and events for them.

• Meetings held: 4 of the 10 accounts, so 4 ÷ 10 = 40% of accounts reached a meeting
• Proposals sent: 2
• Work won: 1 project worth $12,000.00
• Cost to deliver the project: $6,000.00
• Profit on the project: $12,000.00 − $6,000.00 = $6,000.00
• Cost per account targeted: $3,000.00 ÷ 10 = $300.00
• Return on the quarter's spend: ($6,000.00 − $3,000.00) ÷ $3,000.00 = 1.0, or 100%

The return uses the project's profit, not its price, because delivering the work has its own costs. These numbers come from the sample. Your own results depend on your accounts, your offer and your sales cycle. For how return on investment is calculated and its limits, see what is return on investment.

When ABM Isn't a Good Fit

• You sell low-priced work to a large number of small buyers, where one decision maker buys on the spot.
• You can't name the companies you want as clients.
• You don't have time to research each account.

Related Guides

• Sales indicators: what are they for?
• What is return on investment?
• What is accounts receivable management?

FAQ

What is account-based marketing?

Choosing a short list of companies you want as clients and aiming your marketing and sales at the people in each one who make the buying decision, with messages written for that company.

Who should ABM messages reach?

The buying center: OpenStax describes it as "groups of people within organizations who make purchasing decisions". Its roles are initiators, influencers, gatekeepers, buyers, deciders and users.

How do I measure ABM?

Track each target account: meetings held, proposals sent, work won, and what you spent. In this page's sample, $3,000.00 spent on 10 accounts led to one $12,000.00 project.

Is ABM only for large companies?

No. A small firm can run it on a short list of accounts, with a spreadsheet as its record of each account.