The purpose of this study is to develop annual overhaul decisions and refine overhaul instruction sustain availability for the turbo-machinery industry under consideration of cost. Taguchi's orthogonal array was used to calculate the cost and make comparisons between factors, resulting in the best combination of factors from the full factorial experiment method. The cost-value approach was used to determine the requirements for each candidate, the cost of implementing the availability, and the value of the availability. Finally, the determined levels of factors resulted in the optimal combination, which mapped to the direct cost and cost value, In practice, a decision tree is utilized to determine, while new factors are added with regard to decision-making or risk-taking. This research is based on a case study from the turbo machinery industry, but the approach and results can be adapted to other maintenance industries, as well. The overhaul instruction model was developed through a trade-off between cost evaluation and quality management to perform the overhaul of turbo-machinery, in which the quality system, ISO9001: 2000, is used to demonstrate the overhaul steps to meet all requirements.