The document discusses account-based marketing (ABM), which focuses marketing and sales efforts on specific target accounts most likely to generate revenue. It provides an example of a medium-sized software company that identified over 1,000 key target accounts per month and saw improved sales alignment and higher customer engagement. The document also shares the story of an early-stage startup that used ABM to focus on partner customers and competitors' prospects, which resulted in fewer objections, bigger accounts, and higher prices despite limited resources.