Account-based resource allocation matrix
Account tiering is a binding capacity allocation model that defines explicit labor budgets, executive commitments, and economic thresholds for each tier.
| Tier | Approach | Account ceiling | Quarterly SDR/AE hours | Executive sponsor | Minimum economic hurdle | Demotion trigger |
|---|---|---|---|---|---|---|
| Tier 1 | 1:1 bespoke | 10–25 per senior AE | 20–40 h research and custom assets | Mandatory VP / C-level sponsor | Top 5 % ARR; high margin | No engagement after 90 days |
| Tier 2 | 1:Few cluster | 50–100 per AE/SDR pair | 5–10 h cluster research and cases | Director-level sponsor | Top 20 % ARR; positive payback | No buyer progress after 2 quarters |
| Tier 3 | 1:Many scale | 200–500 per territory | 1–2 h light customization and triggers | None required | Standard tier; automated flow | Inactive during annual review |
| Tier 4 | Inbound only | Unconstrained | 0 proactive outbound hours | None | Below ICP or high service cost | Immediate digital routing |
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Reference & Evidence
Source: Author's commercial resource allocation framework grounded in Terho, Salonen and Yrjänen (2023) and Biemans, Malshe and Johnson (2022). All figures and hours are synthetic decision benchmarks.
Each line is a claim from the register this journal publishes against, resolved from the register at build time.
- A "the sales development processes relating to lead research engagement and handover are conducted in four distinct application contexts" to qualify leads for the outside salesforce Terho, Salonen & Yrjänen. (2023) ·
TSY23-C1 - A The evidence is qualitative and small: "the authors adopted a qualitative field-study approach and interviewed 13 people from eight firms", so the higher research intensity of account-based development is a reported pattern and not a measured effect Terho, Salonen & Yrjänen. (2023) ·
TSY23-C2 - A The four contexts are named: "sales development processes can be applied in outbound prospect focused outbound account based inbound prospect focused and inbound account based lead management contexts", and the processes "vary depending on the nature of the l"ead Terho, Salonen & Yrjänen. (2023) ·
TSY23-C3 - A The review's own count: "we identify 73 articles" about the sales-marketing interface, published 1990 through 2021 Biemans, Malshe & Johnson. (2022) ·
BMJ22-C1 - A The coding scheme, in the review's words: "structural linkages refer to the horizontal platforms or interaction" channels established for interdepartmental activity, alongside role linkages, interactions and perceptions Biemans, Malshe & Johnson. (2022) ·
BMJ22-C2
Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.
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