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Manufacturers typically focus on producing tangible goods, emphasizing efficiency, production processes, and supply chain management to optimize output and reduce costs. In contrast, service providers prioritize delivering intangible offerings, often emphasizing customer experience, personalization, and relationship management. While manufacturers invest heavily in equipment and materials, service providers concentrate on training personnel and enhancing service delivery. Overall, the core difference lies in the nature of their outputs and the strategies they employ to meet customer needs.

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