Although this study may not utilize the cost structure nor the failure characteristics of every company, it does demonstrate that every company should be cognizant of the impact equipment maintenance can have on its financial standing. Top management must start factoring maintenance into their strategies to enhance their competitive positions. The results indicate that by properly utilizing the maintenance function a company can potentially increase its production and revenue through higher levels of availability. This is important for those companies that are capacity constrained. Alternatively, by adopting a maintenance policy appropriate to its equipment, a company can reduce maintenance costs and production costs by reducing disruptions to the production process. Regardless of which financial ratios a company uses, the bottom line is an improvement in profitability.