The book introduces 'Resource Cost Ratio' - a novel approach for estimating social profitability and resource transformation of any enterprise at micro-level. This approach of estimating resource use efficiency is basically takes environmental and social issues of any enterprise into consideration. Both marketable and non-marketable factors of production & products in terms of producer's price & economic price are accessed through RCR approach. The methodology has been explained with some case studies of aqua-entrepreneurs from India.