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Mission Costing: A New Approach to Logistics Analysis

International Journal of Physical Distribution & Materials Management

ISSN: 0269-8218

Article publication date: 1 July 1982


The total or integrated approach to physical distribution places an emphasis upon integrating those activities which are involved either directly or indirectly with the provision of customer service. As such, it contrasts with the traditional approach to physical distribution which emphasises the separate individual activities and the cost minimisation of such individual activities, while ignoring the interaction between the activities and their impact on revenue. While the total distribution concept has seemingly gained wide acceptance, Ray, Gattorna and Allen claim that the reason why it is rarely implemented is “lack of adequate cost data”. This view is shared by Shirley who states “particularly needed are new ways of thinking about distribution costs; to consider their interdependence and contribution to profit”. This monograph attempts to respond to this need by providing a consideration of the Mission Approach to Physical Distribution, and how physical distribution accounting systems may utilise this approach to provide information not only on the costs but also on the revenue aspects of providing varying levels of customer service.


Barrett, T.F. (1982), "Mission Costing: A New Approach to Logistics Analysis", International Journal of Physical Distribution & Materials Management, Vol. 12 No. 7, pp. 3-27.




Copyright © 1982, MCB UP Limited