In minimize input model, ACPI needs to reduce its input amount and maintaining the output to
make it to be an efficiency company. ACPI need to reduce total asset value by 77.06%, current
asset by 81.24%, total liabilities by 92.58%, current liabilities by 92.87% and total expenses by
73.24% as shown in Table 3.13. Whereas in minimize input model, current asset by 52.2%,
current liabilities by 0.87% and total expenses by 3.42 % and at the same time increase its net
income by 32.63 % in Table 3.14. From Table 3.13 and Table 3.14, it revealed that it is easier for
ACPI to follow minimize-input model than maximize-output model