Element Three

The Inventory

Choosing the Right Accounts for Your ABM Strategy

Published September 9, 2026

Building an ABM target list can look like a marketing task. But if the business cannot pursue or serve the accounts on that list, more leads will not create more revenue.

In this episode, John Gough sits down with Dusty Howe, Director, Marketing Strategy at Element Three, to break down how manufacturers can build account-based marketing lists around the customers they can actually win and serve well. They talk about why the process should involve sales and the broader organization from the start, giving marketing a clearer view of where the company is equipped to compete.

They explore how marketing can move beyond lead volume and become a source of useful market feedback. When customer demand exposes a gap between what the market wants and what the business can deliver, that signal can help teams rethink targeting, messaging, and future opportunities.

For OEM and B2B2X leaders working across complex sales and distribution models, this episode offers a practical way to turn ABM list building into an ongoing process tied to revenue.

You’ll learn:

  • How to build an ABM target list around the customers your business is best equipped to win
  • Why account prioritization should consider timing and fit instead of company size alone
  • How sales, marketing, and other teams can use ongoing feedback to improve the target list

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