Which activity is related to the creation of products by companies?

Manufacturing is the process directly related to the creation of products by companies. It involves the transformation of raw materials into finished goods through various means such as machining, assembling, and quality control processes. This core activity focuses on production and ensures that products meet design specifications and quality standards before they are made available to customers.

In contrast, marketing encompasses activities aimed at promoting and selling products, while sales focus specifically on the transactions themselves—convincing customers to purchase those products. Distribution refers to the logistics of getting the finished products to consumers, which involves supply chain management but does not pertain to the actual creation of products. Therefore, manufacturing stands out as the primary activity tied to the development and production of goods in a company.