  The aim of this study is to develop a method that would enable the company to
prioritize the means contributing the most to its performance. The proposed
method is based on the profit margin (an economical performance measure of the
company), the customer's risk, the costs of maintenance and the employee's
safety. The prioritization method of resources was applied to the data obtained
from a small subcontracting business in mechanics. The theoretical foundations
of this method are based on a multi-criteria approach using the attribution of
criticality indexes for nine criteria linked to the financial loss.
