The case study is designed to help students better comprehend the notion of account-based marketing (ABM) within the Business-to-Business (B2B) context and also understand how firms can select B2B accounts (i.e., customers with the highest value potential) by applying a systematic account selection process.

To this end, drawing on the information provided in the tables, students should first calculate the combined scores for all potential B2B accounts; Next, they should create the account selection matrix which is based on the "potential for business growth" and "attractiveness" constructs as the main axes of the matrix; finally, according to what the matrix illustrates, students must identify the three most strategic accounts.