Living beings are composite thermodynamic systems in non-equilibrium conditions. Within this context, there are a number of thermodynamic potential differences (forces) between them and the surroundings, as well as internally. These forces lead to flows, which, ultimately, are essential to life itself, but, at the same time, are associated with entropy generation, i.e., a loss of useful work. The maintenance of homeostatic conditions, the tenet of physiology, demands the regulation of these flows by control of variables. However, due to the very nature of these systems, the regulation of flows and control of variables become entangled in closed loops. Here, we show how to combine entropy generation with respect to a process, and control of parameters (in such a process) in order to create a criterium of optimal ways to regulate changes in flows, the coefficient of flow-entropy (CJσ). We demonstrate the restricted possibility to obtain an increase in flow along with a decrease in entropy generation, and the more general situation of increases in flow along with increases in entropy generation of the process. In this scenario, the CJσ aims to identify the best way to combine the gain in flow and the associated loss of useful work. As an example, we analyze the impact of vaccination effort in the spreading of a contagious disease in a population, showing that the higher the vaccination effort the higher the control over the spreading and the lower the loss of useful work by the society.