If you go to a restaurant, what processes do you see there: manufacturing or service or both? Answer: Both (because the dish that is brought to your table is a good and bringing the food to your table is a service). Hence, it is difficult to say whether a restaurant is a manufacturing company or a service company. However, if most of the processes in a company (such as General Motors) are manufacturing processes, we call that company as a manufacturing company. And if most of the processes in a company (such as Wal-Mart) are service processes, we call that company as a service company. Share with the other students, examples of 3 manufacturing companies and 3 service companies.