The systems used by different governments have individual peculiarities,but many systems include elements of the ZBB systems diagrammed in figure 5-4 . 13 In the first stage, manager prepare decision packages, which are alternatives for performing a particular function with a different amount of money. The package includes funding levels and increments, a description of the activity and a statement of the activity’s impact on major objectives of the agency. The decision package also describes the implications of not providing funds of the package; the unit manager must be engaged in analysis of objectives, operational planning, consideration of alternatives, and cost estimation.