As product life cycle is to be shorter, firms are in the hope of introducing much longer useful life of facilities than individuals product life cycle. In this respect, this paper provide a model to determine the optimal level of facility flexibility which capable of maximizing the net profit. This model consists of the functional formula of four parameter( I ( F ) , G ( F), C ( F), R ( F)) influenced to the net profit( Z ( F )) when various facility alternatives are considered. Also this paper analyzes changes of optimal level point of facility flexibility according to the incremental change of each parameter. Finally, using a numerical example, this paper illustrates each net profit flow based on change of flexibility level and determines an optimal level point of facility flexibility.