{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,5]],"date-time":"2025-03-05T05:12:30Z","timestamp":1741151550901,"version":"3.38.0"},"reference-count":33,"publisher":"SAGE Publications","issue":"9","license":[{"start":{"date-parts":[[2014,7,14]],"date-time":"2014-07-14T00:00:00Z","timestamp":1405296000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/journals.sagepub.com\/page\/policies\/text-and-data-mining-license"}],"content-domain":{"domain":["journals.sagepub.com"],"crossmark-restriction":true},"short-container-title":["Waste Manag Res"],"published-print":{"date-parts":[[2014,9]]},"abstract":"<jats:p> This article demonstrates how decision-makers can be guided in the process of defining performance target values in the balanced scorecard system. We apply a method based on sensitivity analysis with Monte Carlo simulation to the municipal solid waste management system in Loul\u00e9 Municipality (Portugal). The method includes two steps: sensitivity analysis of performance indicators to identify those performance indicators with the highest impact on the balanced scorecard model outcomes; and sensitivity analysis of the target values for the previously identified performance indicators. Sensitivity analysis shows that four strategic objectives (IPP1: Comply with the national waste strategy; IPP4: Reduce nonrenewable resources and greenhouse gases; IPP5: Optimize the life-cycle of waste; and FP1: Meet and optimize the budget) alone contribute 99.7% of the variability in overall balanced scorecard value. Thus, these strategic objectives had a much stronger impact on the estimated balanced scorecard outcome than did others, with the IPP1 and the IPP4 accounting for over 55% and 22% of the variance in overall balanced scorecard value, respectively. The remaining performance indicators contribute only marginally. In addition, a change in the value of a single indicator\u2019s target value made the overall balanced scorecard value change by as much as 18%. This may lead to involuntarily biased decisions by organizations regarding performance target-setting, if not prevented with the help of methods such as that proposed and applied in this study. <\/jats:p>","DOI":"10.1177\/0734242x14540977","type":"journal-article","created":{"date-parts":[[2014,7,15]],"date-time":"2014-07-15T02:49:18Z","timestamp":1405392558000},"page":"927-936","update-policy":"https:\/\/doi.org\/10.1177\/sage-journals-update-policy","source":"Crossref","is-referenced-by-count":5,"title":["Quantitative performance targets by using balanced scorecard system: Application to waste management and public administration"],"prefix":"10.1177","volume":"32","author":[{"given":"Paula","family":"Mendes","sequence":"first","affiliation":[{"name":"CENSE \u2013 Center for Environmental and Sustainability Research, Lisbon, Portugal"},{"name":"Loul\u00e9 City Hall, Loul\u00e9, Portugal"}]},{"given":"Luis Miguel","family":"Nunes","sequence":"additional","affiliation":[{"name":"CEris \u2013 Civil Engineering Research and Innovation for Sustainability, Lisbon, Portugal"},{"name":"Faculty of Sciences and Technology, University of Algarve, Faro, Portugal"}]},{"given":"Margarida","family":"Ribau Teixeira","sequence":"additional","affiliation":[{"name":"CENSE \u2013 Center for Environmental and Sustainability Research, Lisbon, Portugal"},{"name":"Faculty of Sciences and Technology, University of Algarve, Faro, Portugal"}]}],"member":"179","published-online":{"date-parts":[[2014,7,14]]},"reference":[{"key":"bibr1-0734242X14540977","doi-asserted-by":"publisher","DOI":"10.1016\/S0024-6301(01)00057-7"},{"key":"bibr2-0734242X14540977","unstructured":"Alegre H, Matos R, Beja Neves E, (2010) Guia de Avalia\u00e7\u00e3o da qualidade dos servi\u00e7os de \u00e1guas e res\u00edduos prestados aos utilizadores \u2212 2.\u00aa Gera\u00e7\u00e3o do sistema de avalia\u00e7\u00e3o, ERSAR, LNEC Lisboa. 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