This article is a contribution to the decision-maker's requirements to adapt resource allocation and define rewards according to the performance assessments at each milestone of an improvement action plan execution. Our approach is based on Performance Measurement Systems relating interacting elementary performance to the overall performance by a 2-additive Choquet integral aggregation. Performance improvement analysis for resource allocation and motivation management is based on the marginal contributions of each elementary performance to the overall performance which give useful information on the way the overall performance has been achieved and would be improved. The propositions are applied to the business turn-over performance improvement of a SME company manufacturing kitchens and bathrooms.