The dirty secret of ABM? Most companies waste 60% of their efforts targeting the wrong accounts. They're either casting nets so wide they might as well be doing mass marketing, or they're so narrow they miss their best opportunities.

Here's the truth: building a killer target account list isn't about having the perfect formula—it's about having a systematic approach that actually works.

In this playbook, we'll show you exactly how we've helped enterprise companies build and operationalize target account programs that drive real results.

If you're new to ABM or looking to revamp your entire program, start with our comprehensive guide on How to Build A Revenue Generating ABM Program.

But if you're ready to dive into target account selection, let's get started.

Let's break this down into three phases that you can knock out in a single afternoon:

Sales Team Interviews (60 minutes)

Start by sitting down with your sales team. They're your front-line experts on what makes a great customer. Using our Target Account Worksheet, ask questions like:

• What does our ideal customer look like?

• Which companies move faster through our sales process?

• What are the most promising accounts you're working right now?

• Who's typically involved in the buying process?

Duplicate the worksheet below and follow the recommended questions to gather important information about who your should be targeting. 

Sales Interview Questions Worksheet

Pro Tip: Pay special attention when sales reps get excited talking about specific accounts. That enthusiasm often signals hidden patterns in what makes a great customer.

Pattern Recognition (45 minutes)

Take your sales team insights and look for common patterns:

• Industry clusters

• Technology stacks

• Team sizes

• Growth rates

• Common objections and how they were overcome

The fast and dirty way of doing this would be to take the transcripts from your call recordings with sales and ask ChatGPT or another AI tool to define these patterns.

The answer may not be perfect, but it's a good start and then you can go back into the transcript to validate that it's accurate.

CRM Validation (45 minutes)

Now cross-reference what you learned with your CRM data:

• Pull your closed-won deals from the last 12 months

• Analyze your customer health scores

• Look at expansion patterns within accounts

Now that you've defined your criteria, you've got the foundation for your target account strategy. You should have:

1. A clear list of your best-performing customer attributes

2. Documented patterns that indicate success

3. Specific criteria for evaluating new accounts

The next step is turning these insights into a systematic scoring approach that helps you prioritize your efforts.

Instead of getting lost in complex scoring models, use this systematic approach to score and tier your accounts:

Account Scoring (0-100 points)

Divide 100 possible points across your key criteria:

• Revenue Match (0-25 points)

• Industry Fit (0-20 points)

• Tech Stack Compatibility (0-20 points)

• Growth Signals (0-15 points)

• Engagement Level (0-10 points)

• Geographic Fit (0-10 points)

Pro Tip: Adjust these weights based on what matters most for your business. If technical compatibility is crucial, weight it higher.

Tiering Guidelines

Based on total score:

• Tier A (80-100 points): Perfect-fit accounts

• Tier B (60-79 points): Strong-fit accounts

• Tier C (Below 60): Monitor list

Pro Tip: Create a "Hot List" of accounts that are showing multiple buying signals right now (like matching your ICP AND showing high intent AND having multiple stakeholders on your site). These accounts deserve immediate attention even if they're not perfect fits on paper.

Recommended Account Distribution

Tier A (200-500 accounts):

• Perfect ICP match

• Clear budget signals

• Multiple engagement indicators

• Ideal timing signals

Tier B (500-1000 accounts):

• Strong ICP alignment

• Some budget signals

• Early engagement indicators

Tier C (Monitor list):

• Partial ICP match

• Future potential

• Limited current signals

Pro Tip: Your Tier A list should be small enough that you can actually execute high-touch campaigns for each account.

Here's where the rubber meets the road. Even the best data-driven approaches need a dose of real-world wisdom. Think of this step as quality control for your target account list – it's where we make sure our beautiful theory survives contact with reality.

The Sales Gut Check

Get your sales team involved – they're your front-line reality checkers. Share your tiered list and ask them these key questions:

• Which Tier A accounts would they actually be excited to call?

• Are there any accounts they know are bad fits but scored well?

• What hidden gems in lower tiers should be elevated?

Pro Tip: If a sales rep wouldn't be excited to take a call with an account tomorrow, it probably shouldn't be in Tier A – no matter what the data says.

The Customer Success Perspective

Your customer success team has seen what makes accounts successful (or not) post-sale. Have them review your top-tier accounts with these questions:

• Do these accounts match the profile of your happiest customers?

• Are there any red flags that might not be visible in the data?

• What patterns do they see in accounts that expand vs. those that churn?

Final List Clean-Up

Time for some housekeeping:

• Remove any duplicate accounts (yes, they always sneak in)

• Standardize company names

• Flag accounts with recent M&A activity for review

• Mark accounts already using competitor solutions

Pro Tip: Keep a "Review Notes" field in your target account list. When someone says "That account shouldn't be Tier A because..." capture that insight. It'll help refine your scoring model over time.

Real-World Example: The Mutiny Story

When we revamped our target account strategy at Mutiny, we discovered something interesting: our Tier A accounts were converting to opportunities at a 30% rate, while Tier B accounts landed at 8%. Everything below that? Barely moved the needle.

Here's what made the difference:

1. We identified 38 key signals that indicated product fit

2. Built a simple scoring model that sales actually used

3. Created tier-specific playbooks for each account level

4. Measured and adjusted based on real conversion data

Curious about the exact process? Check out our detailed walkthrough of How We Built Mutiny's ABM Target Account List.