Successful process development and improvement in chemical and pharmaceutical production requires the preparation of detailed information relating to relevant parameters in order to determine the impact on production costs, product quality, and yield. Mass and energy flow analysis was further developed to incorporate any resource such as raw materials, utilities, manpower, plant, and handling equipment which may have an impact on the result of the process. Process improvement, cost reduction, de-bottlenecking, and capacity increase are the main objectives of this analysis. Two cases from production processes in the chemical industry demonstrate the effectiveness of this procedure: a process of a more environmentally friendly plastic additive and substitution of the primary energy of a boiler with waste solvent.