The aim of this paper is to explore whether there are any differences between companies in the service sector and those in the manufacturing sector, in terms of the planning and evaluation tools employed in marketing-controlling. An overview is given, of the set of marketing tools applied by enterprises providing services as well as their characteristics and differences between these and what is applied in the manufacturing sector are explored. The characteristics of the service sector and the set of marketing tools used will be described based on the relevant literature.In order to demonstrate the differences with figures, the results of a survey carried out by the author is presented, with special emphasis on the application areas of marketing-controlling tools and their characteristics.
