| 1. | Activities involved | It includes all those business activities which are concerned with production of goods. | It includes trade and auxiliaries to business activities. |
| 2. | Creation of utility | It creates form utility by extracting, multiplying, processing resources into useful products. | It creates utilities of person, time, place, risk, finance and information. |
| 3. | Capital required | Large capital is required for large-scale industry. | Less capital is required as compared to industry. |
| 4. | Examples | Sugar industry, steel industry, car industry. | Commercial banks, public warehouses, advertising agencies. |