PSG were aiming for at least a European berth at the start of the season but they have slipped to 14th in the 20-team table, 19 points behind leaders Girondins Bordeaux, after losing all three of their league games this year.
"The situation has become alarming," Makelele told reporters.
"We're in a critical state. We keep allowing teams to bounce back while we should be bouncing back at their expense."
The former Real Madrid and Chelsea midfielder criticised his side's lack of consistency.
"We're not focused enough. It's becoming annoying. We keep gifting things to other teams. It's not acceptable," Makelele said.
"It can't get worse than that. We need to react and to do that, we need to change our mental approach to games. We can't keep saying it's a pity that we lost. We need to be more solid at the back and more effective up front."
PSG's hopes for recovery have been boosted by striker Guillaume Hoarau's return after three months out with a knee injury. The club's top scorer last season should be paired with Turkey forward Mevlut Erding against Lorient.
