Energy and material flows are to be used optimally in industry, which is of business-management as well as national-economy interest. This means for the production of goods that the losses of energy and raw materials should be kept at the lowest possible level. For achieving this aim, the author suggests an approach in which the production process is taken as an irreversible thermodynamic process, and in which the objective of the production is geared towards the minimization of the entropy increase. The paper describes the strategy of applying the energy and the raw material, the evaluation factors of a production process, the possibilities of recovering the energy and raw material. Finally, two examples are given to show clearly, how this new approach improved the conventional processes.