The flexibility of an educational program, institution, or system can be described as the ability of the unit to absorb negative responses, such as reductions in funding or enrollments, and continue to function in a viable manner. One approach to adjustment to such reductions is to effect cuts in personnel, current, and equipment spending. This paper presents a planning model designed to improve planning by providing quick cost analyses of various alternatives proposed within the instructional component of a budget. The model is based on the number of full-time equivalent teachers needed as determined by enrollment projections by year and productivity ratio, and the number of contract teachers employed. It assesses payroll records of an instructional division and determines the pay status (rank and years at the college on the salary schedule), contract status, and year of birth of each instructor. It provides the mechanism for determining production and productivity ratios. Flexibility is provided by the percent of production covered by part-time faculty. An additional part of the model allows for compounding raises for instructors. The use of the model and its flexibility are described. Appendices provide illustrations. (MB)