A B2B value creation plan should pair outcome metrics with relationship-quality metrics. Outcome metrics include revenue and margin by segment, new-account bookings, expansion revenue, and retention of top accounts by value. Relationship-quality metrics include how many priority accounts advanced a relationship stage, the depth of the contact map inside key accounts, and revenue concentration in any single relationship. Tracking quality alongside volume turns the metrics into leading indicators of durable revenue and shows whether activity is becoming real relationships.