Firms usually consider a wider range of geographic location. Both manufacturing and non-manufacturing ought on getting a better location which is accessible, more flamboyant, simple, and considers supply chain. One of the difference the two possesses is that manufacturing considers locating on areas near or at the source of raw materials to regard necessity, perishability and transportation costs, while non-manufacturing (e.g. service concern) firms consider locating on areas which their customers find it comfortable and reachable.
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