This paper proposes a method for optimal allocation of execution resources to assess production efficiency in manufacturing systems. The proposed approach involves formalizing production tasks as partially ordered sets of operations, each of which can be executed by various resource groups with different capabilities and speeds. A formal object-oriented model is developed to manage quantitative and temporal data collected from heterogeneous sources, including file systems and databases. The model supports the evaluation of Overall Equipment Effectiveness (OEE) through key metrics: Availability, Performance, and Quality. A planning module based on Lean Manufacturing principles and optimization algorithms is used to reduce execution time and minimize downtime. Experimental validation demonstrates measurable efficiency gains across different process complexities. In large-scale production environments, the implemented system reduced downtime by up to 50%, highlighting the effectiveness of automated planning and integrated performance monitoring.