Identification of decision packages - Zero base budgeting

Each manager should break down his decision unit into smaller decision packages. Top manager may lay down the minimum organizational level for developing decision packages. A decision package has been defined as a document that distinctly identifies a function operation or an activity. A decision package will be evolved with reference to particular circumstances. A decision packages should have following elements:

Basic identification of data, i.e., the economic benefits of attempting the program and risk involved in description of programmer goal.

Feasibility assessment i.e., the economic benefits of attempting the programs and risk involved in discarding the programmer

Alternative coursed of action for attempting the programmer

A decision unit may also specify intangible benefits i.e., benefits which cannot be identified