3 Select the groups to be targeted. Rejecting some groups as being unprofitable or difficult to deal with is an important part of targeting – managers need to decide which groups of customers are undesirable, since this is a way of minimising the waste of resources that servicing such groups would entail. For example, a group might be geographically distant despite being desirable in other ways, or might simply be unlikely to pay the prices the company needs to charge.