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.
PSG lost 2-1 at Olympique Lyon last weekend after conceding two late goals while being reduced to 10 men. They had suffered a 1-0 home defeat by Monaco through an own goal from goalkeeper Apoula Edel the week before.
"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."
HOARAU BOOST
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.
Bordeaux top the standings on 48 points before they visit mid-table Stade Rennes on Saturday.
The champions stayed on course for an unprecedented French treble as they advanced to the French League Cup semi-finals with a 1-0 home win over Ligue 2 side Sedan on Tuesday. They have also reached the French Cup last 16.
Any stumble from Bordeaux could benefit surprise package Montpellier, who visit strugglers Boulogne-sur-Mer on Saturday.
The promoted side are second, six points off the pace.
Lille, who are third on 40 points, visit Nice on Saturday while Olympique Marseille, who have seriously damaged their title hopes after falling 12 points behind Bordeaux, host Valenciennes on Sunday.
