As most teams close out the year or head into planning season in January, I’ve been having the same conversations over and over.

ABM isn’t failing because teams lack tools.

It’s failing because the foundation isn’t set.

If ABM felt harder than it should have this year, here are three pieces of advice I’d carry into 2026.

1. Anchor ABM to business priorities

ABM struggles the moment it becomes a marketing initiative instead of a business one.

As new priorities are set for the year ahead, this is the first question to answer:

What is the business trying to accomplish?

That might be:

  • Vertical expansion

  • Cross-sells

  • Upsells

  • Horizontal expansion

  • Enterprise growth

When ABM is built around one clear priority, a few things happen naturally:

  • Buy-in is easier because the strategy supports company goals

  • Sales alignment improves because the motion is relevant

  • Account selection becomes obvious instead of debated

Your ABM strategy should exist to support one priority at a time.

That priority becomes your north star for who to target and why.

2. Build an ABM Council

One of the best decisions I’ve made in my career was creating an ABM Council.

Not a one-off meeting. Not a quarterly update.

An actual working group.

This council included:

  • Marketing

  • SDRs

  • SDR leadership

The purpose was simple:

Shape the ABM strategy together and pressure-test it before launch.

This changed everything.

SDRs trusted the strategy because they helped build it.

Marketing got real feedback instead of assumptions.

Execution improved because the plan reflected how work actually gets done.

I’ve since created a short guide that walks through how to set this up step by step because it has consistently led to better strategy and stronger alignment.

If ABM feels disconnected, this is often the missing piece.

3. Measure what actually matters

ABM does not exist to generate leads.

It exists to create pipeline and revenue.

Yet many teams still struggle to explain success because they’re tracking:

  • Leads

  • MQLs

  • Engagement scores

  • Platform metrics that don’t translate outside marketing

Try not to overcomplicate this.

If ABM is working, you should be able to clearly show:

  • Meetings booked from target accounts

  • Qualified opportunities

  • Pipeline created

  • Revenue won

To help with this, I built a new ABM forecasting sheet that walks through to set realistic goals for each of those metrics using historical conversion metrics.

When measurement is simple and grounded in revenue, ABM becomes easier to defend and easier to scale.

Looking ahead to 2026

If ABM didn’t deliver the results you expected this year, it’s rarely because of effort or intent.

More often, it comes back to:

  • Strategy not tied to business priorities

  • Lack of shared ownership with your SDRs

  • Measuring the wrong things

Get those three right, and everything else becomes easier.

Want help setting your ABM foundation for the year ahead?

If you’re struggling with any of these areas and want to head into the new year with clarity, let’s talk.

Getting the foundation right now makes everything that follows more effective.

Shoppers are adding to cart for the holidays

Peak streaming time continues after Black Friday on Roku, with the weekend after Thanksgiving and the weeks leading up to Christmas seeing record hours of viewing. Roku Ads Manager makes it simple to launch last-minute campaigns targeting viewers who are ready to shop during the holidays. Use first-party audience insights, segment by demographics, and advertise next to the premium ad-supported content your customers are streaming this holiday season.

Read the guide to get your CTV campaign live in time for the holiday rush.

Author: Tyler Pleiss