🔷 HubSpot Sales Practical Textbook — 2026 Edition
Chapter 9

ABM
Target account strategyAiming for large orders with

This is effective for teams who feel that inbound tourism has dried up and large projects cannot be filled just by "waiting for them to come." ABM(Account-Based Marketing / Sales) is. Decide on the target company first, and sales and marketing will work together to make an intensive approach. HubSpot Target Accounts feature・Buyer Intent signal・Prospecting Agent has been significantly strengthened from 2025 to 2026, making ABM strategies that were previously exclusive to enterprises now realistically implementable even for midsize B2B companies. This chapter provides a systematic explanation of designing and implementing ABM using HubSpot.

📖 Estimated reading time: 30 minutes
🎯 Target: Sales managers, marketing managers, RevOps
📅 March 2026 edition

📋 Contents of this chapter

  1. 9-1What is ABM: Differences from inbound and what kind of organizations is it suitable for?
  2. 9-2Selection of Target Accounts and design of tiering
  3. 9-3Leveraging Buyer Intent Signals (Dec 2025 Update)
  4. 9-4ABM playbook: Designing specific approaches for each signal
  5. 9-5Designing sales/marketing collaboration and measuring ABM KPIs
Section 9-1

What is ABM: Differences from inbound and what kind of organizations is it suitable for?

ABM (Account-Based Marketing/Sales) is in contrast to the inbound type where you wait for potential customers to arrive.Decide in advance a list of companies you want to receive orders from, and sales and marketing will work together to approach those companies intensively.It's a strategy. The idea is not to sow seeds in a wide area, but to focus on a particular point and cultivate it deeply.

Traditional inbound
Cast your net wide and catch people who come.
  • Appeal to an unspecified number of people with SEO, advertising, and content
  • Start following up with leads “as they come”
  • The quality of leads varies, and it takes a lot of man-hours to sort them.
  • Easy to scale, but acquiring large projects is incidental
  • Marketing and sales can easily work with separate goals
  • It is not always possible to reach all target companies.
ABM (account-based)
Decide first on the companies you want to receive orders from and make concentrated investments.
  • Finalize the target company list in advance
  • Start your research approach before the other person arrives
  • Allocate resources only to companies that meet your ICP from the beginning
  • Particularly effective for large projects and enterprise orders
  • Sales and marketing work on the same target list
  • Aim to reach everyone on the buying committee

Characteristics of organizations suitable for ABM

conditionsABM-orientedInbound is better
Target market size The TAM is clear and the target companies can be narrowed down to hundreds to thousands of companies. Target companies include tens of thousands of companies and individual users
Acquisition cost (ACV) Mainly large-scale projects worth 1 million yen or more per year A model that has low unit costs and scales by number of items
decision complexity Multiple decision makers/long consideration period (more than 3 months) Immediate decision/credit card purchase with one person in charge
Sales/marketing system Both teams can align with the same KPI Silo organization where marketing only tracks the number of MQLs
Characteristics of existing customers Top 20% of customers account for 80% of sales Sales are evenly distributed among customers
💡 Start ABM as a “fast lane” rather than a “full replacement”

ABM and inbound are not mutually exclusive. Many organizations maintain their existing inbound initiatives whileAdd “Tier 1 strategic accounts have priority lane for applying ABM”Start with the shape. If you try to switch everything to ABM from the beginning, the cost of organizational change will be high and the risk of failure will increase. A realistic way to proceed is to start with a Tier 1 list of 20 to 30 companies and expand once you have confirmed reproducibility.

Section 9-2

Selection of Target Accounts and design of tiering

The success or failure of ABM is determined by the quality of your target list. Rather than a list of "somehow big-looking companies",List of target accounts selected and divided into tiers based on ICP (Ideal Customer Profile)is the foundation of ABM. HubSpot's Target Accounts feature (Sales Hub Professional and above) allows you to set target flags and tiers on company records and integrate them with Prospecting Agent and Sales Workspace.

Target account selection criteria

Selection axisSpecific examples of standardsdata source
Fit score (static) Do the industry, number of employees, annual sales, technology stack, and region match the ICP? Scoring and extracting top companies HubSpot company property/LinkedIn/external data enrichment (Clearbit, Apollo, etc.)
Intent signal (dynamic) Signals that indicate ``now is the best time to move'' such as an increase in searches for your own service category, cancellation of competing tools, increase in recruitment positions, and fundraising HubSpot Buyer Intent・Bombora・G2・LinkedIn Recruitment Information
Similarity to existing customers Prioritize companies whose attributes are most similar to successful existing customers (high NPS, high renewal rate, high LTV). Aiming to reproduce the “successful pattern” Input from HubSpot’s Customer Properties and CS team
Presence or absence of relationship Priority will be given to companies with which we have existing contacts (past business negotiations, participation in webinars, download of materials). It is easier to approach because it has a more warm feeling from scratch. HubSpot company records, contact history, and past deal records

Tier 1 account record usage example

Techforce Co., Ltd.
SaaS / 320 employees / Tokyo
Tier 1 — Top priority
fit score
94
intent score
High
Estimated ACV
¥3,600,000
final contact
32 days ago
Sales person in charge
Yamada
👥 Contact / Role
Medium
Nakamura VP of Sales
Economic Buyer (uncontacted)
tree
Kimura Sales Planning Manager
Champion (feeling temperature)
?
Information system manager (unspecified)
Blocker candidate
📡 Intent signal
💰
Series B procurement (¥800 million) — 3 weeks ago. Great potential to expand sales team
👥
Currently hiring 5 sales positions — Currently 7 jobs available. Includes Sales Ops post
🔍
Rapid increase in searches for “CRM implementation” category — Bombora Score 82/100
✅ Next action
3/10
Congratulations on procurement email → Send to Manager Kimura (Champion)
3/12
LinkedIn approach to VP Nakamura (request introduction via Director Kimura)
3/17
Identify the person in charge of information systems and complete the buying committee
✅ Clarify the definition of Tier

Unless the definitions of Tier 1, 2, and 3 are unified as an organization, each person in charge will treat Tier 1 differently.Tier 1: Top priority 20-30 companies with a high probability of closing within the year (active management with weekly sales)Tier 2: 50-100 companies that can be expected to have business negotiations within 6-12 months (marketing-led nurturing)Tier 3: 100-300 companies that meet the ICP but have few opportunities to interact with them (building awareness through advertising and content)A three-layer structure is standard.

Section 9-3

Leveraging Buyer Intent Signals (Dec 2025 Update)

December 2025 update adds HubSpot's Buyer Intent feature5 new signals addedThe accuracy of detecting ``companies that are ready to move right now'' has been significantly improved. By using these signals as workflow triggers, you can automate a timely approach.

💰
funding signals
Detects target company's financing (Series A to C, IPO preparations, etc.). Immediately after procurement is the best time to increase hiring and tool investment
→ “Congratulations on procurement” email + approach in the context of supporting sales team expansion
Dec 2025 New features
📈
Recruitment surge signal
Detects companies with a rapid increase in the number of job openings for sales, marketing, and RevOps positions. Capturing the timing when “the number of people increases before the tools are ready”
→ Approach in the context of “development of sales infrastructure in line with recruitment expansion”
Dec 2025 New features
🔄
Technology change signals
Detects cancellation or new introduction of competing tools. The timing when dissatisfaction with existing tools becomes apparent is the greatest opportunity to approach
→ Approach with migration examples and ROI comparison materials from competing tools
Dec 2025 New features
🔍
search intent signal
Detect companies that have seen a sudden increase in search volume for keywords related to their own categories (linked with Third-party Intent data from Bombora etc.)
→ Focus on content and examples that are directly related to the issue you are searching for.
Traditional features
👔
Management change signals
Detects new appointment of key personnel such as CRO, CSO, VP of Sales, etc. New executives are more likely to launch transformation projects within 90 days of taking office.
→ Approach with “Congratulations on your new appointment + a theme that your predecessor has been working on”
Dec 2025 New features
🌐
website visit signals
Detects visits to your site from the target company's domain. Companies that visit the price page/case study page multiple times are in the consideration phase.
→ Immediate Slack notification to person in charge + automatic creation of “Call Now” task
Traditional features
⚡ Signals are evaluated in “combinations”

Rather than approaching immediately with a single signal,Prioritize companies where multiple signals overlapAn effective design is to treat it as such. Companies that have a combination of ``funding + rapid hiring of sales staff + high search intent'' are extremely likely to be ``looking for sales tools right now.'' Use HubSpot's company scoring feature to assign points to each signal and set up a workflow that automatically promotes companies with a high combined score to Tier 1.

Section 9-4

ABM playbook: Designing specific approaches for each signal

What is important in ABM is not only ``who'' to approach, but also ``at what timing,'' ``with what message,'' and ``by whom.'' Playbook (reproducible steps)It is to be designed as such. By standardizing the play for each signal, it becomes possible to execute ABM that does not depend on the experience points of the person in charge.

Overall picture of ABM execution flow

🎯 ABM execution flow — from signal detection to closure
Phase 1
Signal detection & prioritization
  • Automatically detect intent signals
  • Automatically update account score
  • Automatic determination of tier promotion
  • Slack notification to person in charge
Phase 2
Research & Personalization
  • Research with Prospecting Agent
  • Identify the buying committee
  • Message design tailored to the signal
  • Marketing links advertisements and content
Phase 3
Multi-touch outreach
  • Personalized email to Champion
  • Separate route to Economic Buyer
  • Combination of LinkedIn + Call + Email
  • Automatically manage tracking with sequences
Phase 4
Negotiate & close
  • Aggregate ABM activities into opportunity records
  • Evaluate negotiation quality with MEDDIC
  • Share your closing plan on MAP
  • Complete quotation and signature with CPQ

Designing ABM plays by signal

Play 01
Congratulations on funding play
Trigger: Detect funding signal
  • Day 1: Send a “congratulations email” to the Champion. Celebrating the significance of procurement and offering support for the team expansion phase
  • Day 3: Request a connection with a new contact (VP/Sales Ops) on LinkedIn
  • Day 5: Share case studies for companies in the growth phase (same procurement size and industry) via email
  • Day 8: Generate and send personalized emails to VP with Prospecting Agent
  • Day 12: Follow-up call. Listen to “How to develop sales infrastructure during the expansion phase”
🎯 Responsible for: AE + Marketing (In parallel with ad retargeting)
Play 02
Competitive tool switching play
Trigger: Detect cancellation/change signals of competing tools
  • Day 1: Send a simple empathetic email to Champion saying, “I heard you are considering changing the tool.” I won't push you hard.
  • Day 3: Send an attached case study (same industry) of migrating from a competing tool to HubSpot.
  • Day 5: Call. Listen to “What are the current issues that are causing you to review the tools?”
  • Day 8: Create custom proposal materials tailored to the issue. Include free trial invitation
  • Day 10: Suggest a demo with the manager present. Tell them that you would like them to be included as a final candidate for comparison.
🎯 Responsible for: AE (take over after SDR initial approach)
Play 03
New executive play
Trigger: Detects new CRO/VP of Sales signal
  • Day 1: Send “Congratulations on your appointment” email directly to new executives. Introduce yourself and briefly explain your company in one sentence
  • Day 4: Share useful content such as “5 things new VPs should start doing in their first 90 days”
  • Day 7: Follow up with a LinkedIn message. Encourage responses with light questions asking about “priorities for the 100th day in office”
  • Day 12: Send a case study in which we supported the redesign of a sales organization after taking office. Suggest 1 hour information exchange
🎯 Responsible for: AE (single execution/high personal discretion required)
Play 04
Website revisit play
Trigger: Visited the price page 3 or more times (target company domain)
  • Immediately: Send a “🔥 Call Now!” Slack notification to the person in charge (automated workflow)
  • Within 30 minutes: Avoid "I saw you checked out our service a while ago," and make a natural contact by saying, "We're working towards solving problems for company ____."
  • During the day: Share pricing FAQ and ROI estimation sheet via email
  • Next day: Follow-up call. Check “Are there any questions you have when considering this?”
🎯 Person in charge: AE (Fastest response is key)
Section 9-5

Designing sales/marketing collaboration and measuring ABM KPIs

The biggest reason why ABM doesn't work isLack of alignment between sales and marketingis. Sales says, ``The content created by marketing doesn't stick,'' and marketing says, ``Sales doesn't follow up.'' In order to eliminate this division, ABM requires a common target list, common KPIs, and regular joint reviews.

What Sales is responsible for
Account ownership and direct approach
  • Participate in finalizing target account list
  • Identify and manage the buying committee for each account
  • Execute direct outreach according to playbook
  • Give feedback to marketing on “what kind of content is needed”
  • Share deal progress, barriers, and insights with market on a weekly basis
  • Take action within 24 hours after receiving an Intent signal
What Marketing is responsible for
Awareness formation/nurturing/content supply
  • Deliver retargeting ads to targeted accounts
  • Create and provide personalized content by industry/issue
  • Responsible for monitoring Intent signal data and notifying sales.
  • Lead nurturing emails to Tier 2 and 3 accounts
  • Share ABM campaign engagement data with sales
  • Develop “weapons required by sales (ROI materials, examples, comparison tables)”

ABM measurement KPIs

ABM is not the traditional “number of leads”;Account-level engagement and progressEvaluate with. Changing the design of KPIs will promote alignment between sales and marketing.

🎯
Target account coverage rate
Goal: 90% or more of Tier 1
Percentage of companies with at least one identified contact in their target list. Basic indicators to prevent “not being able to approach companies you don’t know”
💬
Account engagement rate
Goal: 60% or more of Tier 1
Percentage of target accounts that have had some activity (email opens, visits, replies, meetings) within the past 30 days
📊
Pipeline Coverage (via ABM)
Goal: 3-5x quota
The total value of opportunities originating from ABM target accounts. Understand the percentage of ABM origin in the overall pipeline
⏱️
Sales cycle reduction rate
Goal: 20% reduction compared to non-ABM
Average number of days from opportunity to win for an ABM account. Ideally, it will be shorter than non-ABM because the relationship is built in advance.
💰
ACV (average order amount)
Target: 1.5 times or more compared to non-ABM
Average annual contract value of orders received via ABM. Since the original purpose of ABM is to "increase large-scale projects," improving ACV is one of the most important KPIs.
🔄
Tier 1 account order conversion rate
Target: 20-30% per year
The percentage of accounts placed on the Tier 1 list that were actually awarded orders during the year. The ultimate metric that shows the ROI of your entire ABM strategy in the simplest way
✅ Conduct monthly ABM reviews jointly between Sales and Marketing

Once a month to maximize ABM results.Sales/Marketing joint ABM reviewinstitutionalize. The agenda should be completed within 45 minutes with four items: 1) Check the progress of last month's Tier 1 account 2) Share new Intent signals 3) Evaluate the effectiveness of the content used 4) Adjust next month's target list. This review will eliminate the divide that ``marketing follows MQL and sales follows orders'', and both teams willSame target, same goalCreate a culture that is driven by

📌 Chapter 9 Summary

Start ABM as a Tier 1 focused investment rather than a “complete replacement”

While maintaining the existing inbound market, set 20 to 30 companies that fully meet ICP as Tier 1 ABM targets. If you try to switch to ABM company-wide from the beginning, there is a high risk of failure.

Target selection is based on three axes: fit x intent x similarity to existing customers.

It combines not only fit scores (static attributes) but also intent signals (dynamic) and similarity to existing successful customers. Implement automatic tiering with HubSpot's company scoring.

Utilize Dec 2025's 5 new signals as "ignition points" for ABM

Set five signals as workflow triggers: funding, rapid increase in hiring, technology change, management change, and search intent, and automatically detect when "now is the best time to move" and start playing.

Standardize moves for each signal with a playbook

Document ``who will do what, on what day,'' using the four starting points: Fund Raising Play, Competitive Switching Play, New Executive Play, and Return Visit Play. This creates reproducibility in ABM that does not depend on the experience of the person in charge.

Change the KPI from number of leads to “account-level progress”

Set coverage rate, engagement rate, ACV via ABM, and Tier 1 order conversion rate as measurement indicators for ABM. The traditional KPI design that only tracks the number of MQLs cannot accurately evaluate the effectiveness of ABM.

Eliminate divisions with a joint review of Sales and Marketing

Create a culture where both teams work with the same target list and the same goals through monthly 45-minute joint ABM reviews. Eliminating the silo of ``marketing leads and sales taking orders'' is an organizational prerequisite for ABM success.

Next Chapter
Chapter 10: Sales Analytics — Accelerate decision making with reports and dashboards →