abm-pipeline-attribution-alignmentlisted

# ABM, Pipeline Attribution & Sales-Marketing Alignment ## Overview This skill covers account-based marketing program design, pipeline attribution methodology, lead qualification frameworks, and the structural and cultural mechanisms for aligning sales and marketing around shared metrics. All practices are sourced exclusively from Exit Five podcast guests across 24 episodes. Where guests disagree, those disagreements are surfaced explicitly rather than resolved artificially. --- ## Account Selection & Target Account List Construction ### Make account selection a revenue-level decision, not a marketing exercise Establish account selection as a CRO-level activity with data science input and sales veto power. Start with a data science model identifying good-fit accounts based on firmographic and intent signals, then route to sales leadership for refinement. Sales reps know their accounts intimately—existing contracts, relationship status, competitive situations—and should have final say on which accounts stay on the list. Update the list dynamically throughout the year as circumstances change (e.g., remove accounts with multi-year competitor contracts). (Source: Brian Kotlyar, Episode #331) ### Build a target account list from CRM history, triggers, and validated intent signals Start with trailing six months of CRM data to identify win/loss patterns and revenue trends by account type. Look for accounts where you're generating opportunities but losing deals—this signals inte