What aspect of the zero-based budgeting system is considered impractical according to critics?

One of the main criticisms of the zero-based budgeting system is that it requires numerous decision packages. Each program or activity must be justified from the ground up for every budget cycle, which can result in an overwhelming amount of documentation and analysis. This means that within a limited time frame, organizations may struggle to produce comprehensive justifications for each expense, leading to inefficiencies in the budgeting process. Critics highlight that this extensive requirement can be resource-intensive, diverting attention from actual management and operational tasks, and may not provide a proportional benefit in decision-making effectiveness compared to the effort expended.

Therefore, while zero-based budgeting has its merits, such as encouraging thorough reviews and justifications, the practical challenges of generating multiple decision packages contribute to its perception as impractical in some contexts.