Most E-commerce marketing relies on the law of large numbers. You configure a Facebook Ad, target “Women 25-45 who like Yoga,” and blast it to 5 million people. This is Net Fishing. You will catch thousands of minnows (customers spending $100). Occasionally, by accident, you might catch a tuna.

But what if your goal is not to sell one yoga mat, but to stock the entire gym chain of Equinox? What if you want to become the official toiletry supplier for the Ritz Carlton? You cannot catch a Blue Whale with a net. You need a spear. This is Account Based Marketing (ABM). It is the strategy of treating every single high-value prospect as a market of one.

Why Maison Code Discusses This

At Maison Code Paris, we build B2B portals. (See B2B Opportunity). We see the data. The Average Order Value (AOV) for B2C is $120. The AOV for B2B is $15,000. We discuss ABM because for many luxury brands, the B2B channel is the “Hidden P&L”. It generates 40% of the profit with 1% of the noise. Yet, most brands manage B2B with an Excel sheet and a generic email address. This is leaving millions on the table.

1. The Economics of the Whale

Why bother with ABM? It sounds like manual labor. Let’s look at the Unit Economics.

The Minnow (B2C):

CAC (Customer Acquisition Cost): $50 (FB Ads).
LTV (Lifetime Value): $250.
Ratio: 5x. (Good).
Churn: High. They follow trends.

The Whale (B2B):

Target: The Purchasing Director of Four Seasons.
Cost to Acquire: $2,000 (Custom gift box, travel, dinners).
Contract Value: $250,000 / year.
Duration: 5 years.
LTV: $1.25 Million.
Ratio: 625x.

The ROI of ABM is astronomical. But the “Time to ROI” is long (6-12 months). Most founders are addicted to the daily dopamine hit of Shopify notifications. They ignore the annual dopamine hit of the Mega Contract.

2. The Strategy: The Dream 100

You start by building your Dream 100 list. Do not buy a generic list from ZoomInfo. Curate it yourself. Who are the 100 people who could double your business overnight?

The Hotelier: Who buys the amenities?
The Corporate Gifter: Who buys Christmas boxes for Goldman Sachs?
The Interior Designer: Who specs the furniture for the new Soho House?
The Stylist: Who dresses Zendaya?

Action: Create a spreadsheet. Columns: Company, Name of Buyer, LinkedIn URL, Physical Office Address.

3. The Campaign: The “Trojan Horse” Strategy

You cannot reach these people with a cold email. “Dear Sir/Madam, buy my soap.” -> Delete. You must use Physical Interrupts.

Step 1: The Audit Research the buyer. Let’s say you want to sell coffee to a boutique hotel chain. Book a room at their hotel. Drink their current coffee. It’s probably Nespresso (mediocre).

Step 2: The Box Send a Fedex package to the Hotel Manager. Contents:

A bag of your coffee.
A brewing kit.
A handwritten note: “I stayed in Room 302 last week. The bed was divine. The view was perfect. The coffee was… beneath you. Try this.”
Cost: $50.
Open Rate: 100%. Nobody ignores a Fedex box.

Step 3: The Digital Chaser 3 days after delivery (track the tracking number), send a LinkedIn DM. “Did you get the caffeine upgrade? I’d love to discuss a pilot for the Lobby Bar.”

4. Digital Air Cover (LinkedIn & IP Targeting)

While the physical box is traveling, you launch Air Cover. You want the buyer to feel like your brand is everywhere. Use LinkedIn Matched Audiences. Upload the email list of your 100 Buyers. Run high-production video ads targeting only those 100 people. “Why the world’s best hotels serve Maison Coffee.”

The Psychology: The buyer sees the ad. They think: “Wow, this brand is huge. They are targeting me.” In reality, you are spending $5/day to target 100 people. It is Asymmetric Warfare. You appear massive to the people who matter, and invisible to everyone else.

5. The Software Layer: B2B Portals

Once you hook the Whale, do not send them a PDF Order Form. That is amateur. You must offer a Digital B2B Portal. (See B2B Opportunity). The buyer wants:

Net 60 Terms (Pay later).
Wholesale Pricing (Hidden).
Bulk Reordering (Matrix Grid).
Invoices downloadable instantly.

If you tell a Procurement Officer: “Just email me your order,” you add friction. If you say: “Here is your dedicated portal login,” you add value.

6. Personalization at Scale

Can you do ABM for 10,000 prospects? Yes, but you need AI. Tools like Clay or Instantly.ai allow you to scrape data and write personalized emails.

“Hey [Name], I saw your recent post about [Topic]…” Warning: AI personalization is getting detected. It feels robotic. For Luxury, we advise against automated outrage for the Top 100. Use Automation for Tier 2 (The 1,000 Minnows). Keep the Tier 1 (The Whales) strictly Human-to-Human.

7. The Skeptic’s View: “It Takes Too Long”

“I need sales today. I can’t wait 6 months for a hotel deal.” This is why you have a split strategy.

B2C (Performance Marketing): Pays the rent today.
B2B (ABM): Builds the wealth tomorrow.

If you rely 100% on B2C, you are vulnerable to ad costs. If you rely 100% on B2B, you have cash flow gaps. The healthiest brands aim for a 50/50 Revenue Split. The B2B contracts provide the “Floor” (Safety). The B2C sales provide the “Ceiling” (Upside).

8. The Post-Sale Expansion (Land and Expand)

Signing the contract is not the finish line. It is the starting line. In B2B, the real money is made in the Account Expansion.

Year 1: You supply the Lobby soap. ($20k).
Year 2: You supply the Spa oils. ($50k).
Year 3: You supply the VIP Gifts for every suite. ($200k).

You must assign a Customer Success Manager (CSM) to the account. Their job is not to troubleshoot. Their job is to upsell. Quarterly Business Reviews (QBRs): “We noticed your guests love the Lavender scent. Shall we create a custom Lavender candle for the gift shop?” Turn the vendor relationship into a strategic partnership.

9. The Event Strategy (The Dinner)

For your Top 10 Accounts, do not invite them to a “Webinar”. Invite them to a Dinner. Rent a private room in a Michelin Star restaurant. Invite 10 Whales (non-competing). “A private roundtable on the future of Luxury Hospitality.” No sales pitch. Just great food and networking. You (the host) get the credit for the connection. The Reciprocity Bias kicks in. When they need a vendor, they will call the person who bought them the truffle risotto.

10. Churn Prevention (The Marriage Counseling)

In B2B, you don’t lose a client overnight. You lose them slowly. The “Green Light” turns “Yellow” months before it turns “Red”.

Invoices are paid 10 days later than usual.
The “Champion” (your main contact) leaves the company.
Ticket volume drops (Apathy).

You must monitor these signals. If your Champion leaves, you are in the “Danger Zone”. You must fly out immediately to meet the new person. Re-sell the value. Reshake the hand. A B2B account is a marriage. It requires constant maintenance.

11. Conclusion

Stop waiting to be discovered. The Purchasing Director at the Four Seasons is not browsing TikTok looking for you. You have to go to them. You have to hunt. Be polite. Be precise. Be persistent. But mostly, be Premium. The way you sell must align with what you sell. If you sell luxury, your sales process must feel like a luxury service.

Need to land big fish?

We design high-touch ABM campaigns and build the B2B Portals to support them.

Hire our Architects.