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Employment in the manufacturing sector involves activities that for the most part are concerned with transforming materials, substances, or components into new products - in other words, making goods. The raw materials that go into the manufacturing process are drawn from agriculture, forestry, fishing, mining or quarrying, as well as products from other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is also a manufacturing activity.

The output of a manufacturing process may be finished in the sense that it is ready for use or consumption, or it may be semi-finished in that it becomes an input for further manufacturing processes.

Manufacturing includes a wide range of economic activity including, amongst other things, the manufacture of food and drink products, textiles, clothing, pharmaceuticals, chemicals, computers and electrical equipment, metals, vehicles (e.g. cars, trains and ships), furniture, etc.