Electric　vehicles　(EVs)　play　an　important　role　in　the　low-carbon　transition　of　transportation,　and　lithium-ion　battery　(LIB)　is　a　key　component　of　EVs.　Because　of　the　high　demand　for　energy　and　critical　metals　for　LIB　production,　it　is　necessary　to　quantify　the　associated　resource　consumption　intensity　from　multiple　perspectives.　In　the　present　study,　the　exergy　derived　from　the　second　law　of　thermodynamics　was　applied　to　assess　the　abiotic　resource　depletion　associated　with　lithium　nickel　cobalt　manganate　(NCM)　battery　production,　including　NCM111,　NCM523,　NCM622,　and　NCM811.　For　comparability　of　results,　the　functional　unit　was　defined　as　1　kWh　NCM　power　pack.　The　results　showed　that　the　cumulative　exergy　demand　(CExD)　value　of　the　NCM523　pack　production　is　2857.56　MJ/kWh,　with　the　cathode　material　manufacturing　process　accounting　for　56.77%　because　of　the　significant　contribution　of　CoSO4.　The　CExD　of　battery　production　can　be　effectively　reduced　by　reducing　cobalt　use　and　adding　a　solvent　recovery　device.　The　supply　stage　of　upstream　raw　and　auxiliary　materials　is　the　key　to　CExD　reduction.　The　comparison　results　indicated　a　significant　reduction　in　the　CExD　of　Ni-rich　NCM　batteries　due　to　improvement　in　energy　density　and　reduction　in　cobalt　demand.　In　addition,　the　comparison　of　abiotic　resource　depletion　characterization　results　and　method　characteristics　among　the　CExD,　ReCiPe,　and　CML-IA　methods　showed　that　using　CExD　has　clear　advantages　with　regard　to　objectivity　and　long-term　stability　in　the　evaluation　of　rapidly　innovated　battery　products.　Applying　exergy-based　accounting　methods　for　resources　contributes　to　a　scientific　understanding　of　abiotic　depletion　levels　and　improves　resource　efficiency　in　the　relevant　industries.　©　2023　Elsevier　Ltd