The loading problem in a flexible manufacturing system (FMS) is viewed as selecting a subset of jobs from a job pool and allocating the jobs among machines. In this paper a heuristic solution to the loading problem has been suggested by developing the concept of essentiality ratio for the objective of minimizing the system unbalance and thereby maximizing the throughput. The proposed heuristic is tested on ten problems and the results show that the algorithm developed is very reliable and efficient.