Definition
Selecting a defined list of high-value companies to pursue and planning how to reach each one, based on fit, buying signals, and potential deal size.
It's the planning layer underneath ABM: before you can run account-based outreach, you need a short, ranked list of accounts and a reason each one belongs on it. Good lists are built from firmographic fit plus timing signals, then tiered so the highest-value accounts get the most research and personalization.
Where this comes from
Read the related term: ABM (Account-Based Marketing)