Decision package
A decision package describes an activity and a specified level of service for evaluation in zero-based budgeting. It identifies the purpose, resource cost, benefits, alternatives and consequences of not funding it. A base package represents a minimum viable or required level; additional packages can show increments. The aim is to make resource choices explicit, although benefits may be difficult to compare between functions and legal obligations may limit discretion.
Worked example
An IT support team proposes a $50,000 minimum service package and a further $20,000 package for extended hours, with response-time and risk consequences shown separately.
Common mistake
In this budgeting context, base package is not a generic starter product offered to customers.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | PM | Direct | September 2026–June 2027 |