What are your channels? What are you selling? How long is your sales cycle? The answer to your question is much different for the guy selling $20/month subscriptions (e.g. Constant Contact) versus IBM Global Services selling $100 million IT outsourcing deals. They are both B2B but are much different.

Anyone who jumps at an answer here without knowing these answers is missing the point.

Here's one thing to remember with B2B... "prescription without diagnosis is malpractice"