Step-by-Step GuideStep-by-Step Guides

How to Build a B2B Account-Based Marketing Program

A step-by-step guide to building an ABM program that aligns marketing and sales around target accounts -- covering account selection, tiering, campaign design, and measurement.

11 min readFor PMMUpdated Apr 19, 2026
67%
of B2B companies that deploy a formal ABM program report higher pipeline quality vs. broad-based demand generation, according to ITSMA ABM Benchmark, 2025ITSMA ABM Benchmark, 2025

ABM is not a technology purchase. It is a coordination discipline. The companies that fail at ABM buy an intent-data platform and expect it to run a program. The companies that succeed define the target account list first, align sales on it before any campaign runs, and measure at the account level -- not the lead level.


Step 1: Build the target account list

The target account list (TAL) is the foundation. Everything else in ABM -- content, channels, budget, measurement -- is downstream of who is on the list.

Account selection criteria:

Account tiering:

Tier 1 (1:1): 10-25 accounts -- dedicated campaigns, custom content, executive outreach. Sales is fully committed. Tier 2 (1:few): 50-150 accounts -- industry or persona-level campaigns, semi-personalised assets. Tier 3 (1:many): 200-500 accounts -- programmatic targeting, light personalisation by segment.


Step 2: Align with sales before the first campaign runs

ABM fails when marketing launches campaigns and then tells sales about them. Sales must co-own the program from the account list forward.

The alignment meeting agenda (60 minutes, done once per quarter):

  1. Review the T1 account list -- add, remove, promote, demote (20 min)
  2. For each T1 account: what is the current status, who is the champion, what is the blocker (20 min)
  3. Review the proposed campaign approach for each tier -- does it match what sales is seeing in conversations (10 min)
  4. Agree on response SLAs: if marketing generates engagement from a T1 account, how fast does sales follow up (10 min)

Response SLA agreement:


    Step 3: Design account-level campaigns by tier

    The campaign design follows the tier logic. Tier 1 accounts get bespoke treatment. Tier 2 and 3 accounts get scaled but relevant treatment.

    Tier 1 campaign components:

    Tier 2 campaign components: Industry-specific landing page, relevant case study, targeted LinkedIn campaigns by persona, SDR sequence with light account personalisation.

    Tier 3 campaign components: Programmatic display by firmographic segment, content syndication to ICP-matching audiences, retargeting against high-intent page visitors.


    Step 4: Measure at the account level

    Lead-based metrics are the wrong unit for ABM. Account-level metrics are the right unit.

    The four ABM metrics that matter:

    ABM pipeline = Account coverage x Engagement depth x Conversion rate x ACV

    Review these four metrics monthly for T1, quarterly for T2 and T3. Account coverage is a leading indicator; pipeline and ACV are lagging.

    "B2B teams that measure ABM at the account level rather than the lead level report 2.4x higher marketing-attributed pipeline within 12 months of program launch."

    Stratridge 2026 ABM Survey

    Maintenance

    ABM program health checklist

      More step-by-step guides

      Stratridge Synthesis

      Positioning and go-to-market, distilled.

      A short read in your inbox — patterns from live B2B work, framework excerpts, and competitive teardowns. Written for CMOs and PMMs actively shipping. No listicles. No vendor roundups. Unsubscribe whenever.