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Hello Tutor,
One OF the diasadvantages of ZBB is,May re-invent the wheel each year. It is quote conceivable that if ZBB is undertaken each year, the same decision packages are accepted.
If different projects are undertaken with different activities why same decision packages would be chosen?
Thank you/.
If the same decision packages are automatically accepted, then that would not be ZBB.
ZBB implies starting from nothing (the zero-base) and building up from that, justifying everything. In practice, that would be very time-consuming. Additionally, once a decision package has been chosen, it might be difficult to alter it in the short term. For example, the installation of a new IT system over three years would be expensive to stop after one year. However, even in such a situation the possibility of abandonment should always be considered eg the project is going wrong, or the economy has radically changed.
If different projects are undertaken, each would need to be justified with a cost/benefit analysis and that would normally be part of the project initiation document.
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