What it means
Rather than generating many leads and qualifying down, ABM starts with the named companies worth winning, then tailors content, ads, and outreach to each account (or tight cluster). Marketing and sales work the same list in lockstep.
Why it matters
For high-ACV B2B — common in the GCC enterprise and government-adjacent space — a handful of accounts can outweigh thousands of small leads. ABM concentrates effort where the revenue is. It needs strong sales-marketing alignment and good account data, but the win rates and deal sizes justify it.