Therefore, the management of strategic accounts must be a corporative initiative and not only of the area of sales, since it implies a consistent and exceptional attention for the clients considered like strategists by the organization. The second fundamental concept that it is necessary to review, under a strategy of management of key accounts, is the form as the strategic accounts are selected. Here the high direction must stipular the criteria that must be evaluated to consider if an account or client is strategic for the company. Variables like the size, volume of purchases, volume of invoicing is most obvious, but also it is necessary to consider elements as future of growth of the account, weight within the industry in which it acts, influence that can have on other companies or economic sectors, present and potential yield of the account, etc. The selection of the strategic accounts can also depend on the presence that the organization wishes to have in a specific segment of clients. It can also select strategic accounts with base in criteria of the influence that some clients can have generally on the market. There is no a gold rule to define the strategic accounts, this depends on the priorities and needs of each organization. The important thing is to have clarity the criteria and to be consisting of its application. Additionally you must evaluate if the attention process that you will give his strategic client somehow is corresponded by this client, that is to say if the investment that its company will realise when assigning special resources for the attention to this client strategist will be translated in the short, medium or long term in results for his organization. An example to illustrate this point that is lived nowadays is the fact that a producing company of massive consumer goods, as they can be foods, considers one of these great chains of supermarkets, a strategic client.