Bits from Wikipedia:
(from Latin manu factura, "making by hand") is the use of tools and labor to make things for use or sale. The term may refer to a vast range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale.
may refer to: Production, costs, and pricing, the act of making things, in microeconomics
Manufacturing, processing raw materials into finished goods
Looks the same thing to me.