The difference between $($R$)$ resource efficiency and $($F$)$ flow efficiency is captured by the following statement

$R$ tries to maximize capacity utilization, $F$ tries to minimize time that may be considered unnecessary by the customer

$R$ tries to minimize value$-$giving time, $F$ tries to minimize value$-$receiving time $R$ tries to maximize value$-$receiving time, $F$ tries to maximize value$-$giving time $R$ tries to minimize time that may be considered unnecessary by the customer, $F$ tries to maximize capacity utilization