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The necessity of an efficient Key Account Management system and Account Planning process is driven by a continuously changing market environment. Services and Products have become very complex in numerous sectors and consist of many different good, service and information components. This increased complexity of the offered portfolio leads to a significant increase of the sales management efforts and has to be encountered by more efficient sales processes. The continuous change of customer needs has to be identified and evaluated by an adequate Account Planning Process, in order to define clear measures to generate profitable growth. The significance of Business Planning is reasoned by the fact that many markets are characterized by a strong competition. All these circumstances speak for the necessity of an optimum approach of the Account Planning Process. This work outlines the significance of the Account Planning for generating profitable growth and provides a Key Account Management Concept as well as a customer oriented and efficient Account Planning Concept. Concept Template language is german.