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.