There are certain parallels between activity-based costing and the idea of mission costing introduced earlier in this chapter. Essentially mission costing seeks to identify the unique costs that are generated as a result of specific logistics/customer service strategies aimed at tar geted market segments. The aim is to establish a better matching of the service needs of the various markets that the company addresses with the inevitably limited resources of the company. There is little point in committing incremental costs where the incremental benefits do not justify the expenditure.