Data Envelopment Analysis (DEA) is a non-parametric methodology for evaluating the relative efficiency of Decision Making Units (DMUs). Each of the DMUs produces multiple outputs through multiple inputs, and in some cases, there are measures that can be considered either as input or ouput, which are called flexible measures. In the present work, we develop an alternative model to simultaneously address the two concepts relevant to the previously neglected aspects of DEA: cross-efficiency and flexible measure.