  A fundamental approach for the characterization and quantification of all
kinds of resources is to study the conversion between different resource
objects under certain constraints. Here we analyze, from a
resource-non-specific standpoint, the optimal efficiency of resource formation
and distillation tasks with only a single copy of the given quantum state,
thereby establishing a unified framework of one-shot quantum resource
manipulation. We find general bounds on the optimal rates characterized by
resource measures based on the smooth max/min-relative entropies and hypothesis
testing relative entropy, as well as the free robustness measure, providing
them with general operational meanings in terms of optimal state conversion.
Our results encompass a wide class of resource theories via the
theory-dependent coefficients we introduce, and the discussions are solidified
by important examples, such as entanglement, coherence, superposition, magic
states, asymmetry, and thermal non-equilibrium.
