December 2009

The Balanced Scorecard applied to Urban Solid Waste

collection
1
Bernardo Guimarães
1
Instituto Superior Técnico, Universidade Técnica de Lisboa, Avenida Rovisco Pais, 1 – 1049-001 Lisboa

ABSTRACT

The urban solid waste market has been evolving significantly in the last decades, leading to the
creation of new entities and new business models. However, very few things have changed for the
user and municipal inhabitant. The local waste collection remains mainly in charge of the local
authorities and the charges attributed to the user are very low compared to the service costs in the
managing entity. This forces the entry of public monies into the system and to the creation of
enormous inefficiencies in the financial and in the service side. The present study pretends to
introduce a well-known methodology in other sectors (the Balanced Scorecard) in order to reduce
those inefficiencies and prepare these entities to a regulated and independent market. Following a
comprehensive revision of the sector in Portugal, the methodology is presented and described.
Focusing rather in the implementation than in the strategy, a sole set of performance indicators is
proposed to implement in the different types of entities in Portugal: municipal companies,
municipalized services, mixed companies and Municipalities. This implementation is then
exemplified through 4 entities, one for each type. The result is an implementable and flexible
proposal for the various entities operating in Portugal.

Keywords: Balanced Scorecard (BSC); Urban Solid Waste; Performance Measurement;

Operators; Portugal

1. Introduction
The idea of a developed country is for most people very hard to evaluate. Every time someone
travels to another country, the first impressions of development have to do with hospitality, good
transport system and good service. However, the true problems of a local inhabitant could be very
different to these simple measures. Inside their homes, inhabitants of developed countries
unconsciously require certain services which, even being costly, are irreplaceable. These basic
services are for all these developed countries at least water supply, wastewater system, electricity
heating or, right by their doorstep, urban solid waste collection.

The inhabitants recognize these services as so basic that in the end, they don’t even realize the
very large investments made by central governments and municipalities in infrastructures. With the
increase in capitation, especially in the case of urban solid waste, the deposition of waste became a
major issue, leading in Portugal to a big reformulation of the whole sector.

The system is now a split into two segments, where one deals with the operation of these
infrastructures and the other takes care of the user directly. The long lasting process of change is at
this point fully implemented in Portugal in what was a major step for the development of the country.

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In order to manage the enormous investment made in infrastructures and other processes of this
change, a system of concessions was created where a single regulator has a peremptory role. This
solution requires certain standards of efficiency, price, service and environmental cares which are
eventually followed by the contracted entities, increasing generally the quality of management in
this sector.

The problems surge in the user segment, where the lack of rigorous regulation, the supremacy in
public management and the lack of measures and accounting lead to serious inefficiencies in the
management of the entities. The approach of new regulations will lead to the need of internal
management cares. The Balanced Scorecard appears as a solution to this necessity, helping
managers identify problems and recognize successes in their own entities, leading to the fulfilling of
future regulatory requirements.

2. Description of the sector

2.1. Introduction
The sector itself appears with the definition of solid waste. In 1997, law 239/97 already cites what
was then reviewed by law 178/2006 “any substances or objects which the owner rejects, intends to
reject or has the obligation to reject(…)” are waste. This broad definition is then narrowed into the
urban solid waste world through the same law with the following definition: “(…) domestic residues
or similar residues as to its nature or composition, i.e. coming from the service sector or other
commercial establishments, healthcare units or industrial production sites which do not exceed
1100l per day”.

In the same law other types of residues are defined, like clinical waste, industrial waste, and
dangerous waste. The latter is defined under a published list by the European Union. In the urban
solid waste world, the user segment and the segment in charge of operating the infrastructures can
be named as retail and wholesale segment respectively.

2.2. The wholesale segment

Wholesale segment is the part of the segment which takes care of the waste after the pick-up until
final disposal. In Portugal, following the objectives defined in the first PERSU (Lobato Faria et al.,
1996), it became necessary to define a structure for the final destination of urban waste. As such, it
was understood that the creation of a network of companies to operate the infrastructures was the
better option. These companies are multi-municipal concessions directly from the central
government. At this stage there are 29 multi-municipal systems which are split into multi-municipal
concessions, Associations of Municipalities (AM), municipal concessions (celebrated between AM
and private companies) and inter-municipal companies.

All fifteen multi-municipal concessions are agreed between the central government and the
companies except one, Braval, which is owned by the municipal company of Braga. The others, on
their hand, are in their majority owned (at least 51%) and controlled by Águas de Portugal (AdP).
This company is owned by Empresa Geral de Fomento, EGF S.A. which on its turn is 100% state-
owned. As to the AM’s, there are currently 12 in charge of solid waste treatment, whereas only 5 of
them operate on their own behalf. All others operate through their inter-municipal companies. The
last management model used is the municipal concession, which is a simple long-term contract
done by a group of municipalities or an AM with a private company. There are only two of these in
Portugal: FOCSA and ZAGOPE. The whole system is resumed in table 1, where the control of each
entity can be easily observed.

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 Table 1 – Entities operating in the high segment

Entity Business Model Control/ concessioner

ALGAR Concession EGF, S.A.
AMARSUL Concession EGF, S.A.
BRAVAL Concession AGERE, EM, from Braga
ERSUC Concession EGF, S.A.
REBAT Concession EGF, S.A.
RESAT Concession EGF, S.A.
RESIDOURO Concession EGF, S.A.
RESIESTRELA Concession EGF, S.A.
RESIOESTE Concession EGF, S.A.
RESULIMA Concession EGF, S.A.
SULDOURO Concession EGF, S.A.
VALNOR Concession EGF, S.A.
VALORLIS Concession EGF, S.A.
VALORMINHO Concession EGF, S.A.
VALORSUL Concession EGF, S.A.
AMBILITAL Inter-municipal company AMAGRA (Association of Municipalities)
AMBISOUSA Inter-municipal company VALSOUSA (Association of Municipalities)
ECOBEIRÃO Inter-municipal company AM of the Planalto Beirão
ECOLEZÍRIA Inter-municipal company RESIURB (Association of Municipalities)
GESAMB Inter-municipal company AMDE (Association of Municipalities)
RESIALENTEJO Inter-municipal company AMALGA (Association of Municipalities)
TRATOLIXO Inter-municipal company AMTres (Association of Municipalities)
AMAVE Association of Municipalities
AMCAL Association of Municipalities
AMVDN Association of Municipalities
LIPOR Association of Municipalities
RESITEJO Association of Municipalities
ZAGOPE Private Company Construtora A. Gutierrez / A.M. Raia-Pinhal
FOCSA Private Company FCC / AMDSFE, AMTQT e AMTNFT via RDN

The wholesale segment encompasses two recurring definitions: the secondary market and the
tertiary market. The secondary market is the name given to the processes of taking in waste (being
it recyclable or not) and both separating and reselling it if recyclable or treating and disposing it if
common waste. The tertiary market on its turn is the name given to the market that takes in the
already separated recyclable waste and resells it to interested companies. The major and oldest
entity in this market is Sociedade Ponto Verde (SPV), which deals with packages. Nowadays there
are also entities for electronic equipment (REEE), used tires (Valorpneu) or Ecopilhas for used
batteries.

2.3. The retail segment

The part of the system which deals directly with the user is called the retail segment. Their main
activity is the collection of waste but they may also pick-up the recyclable waste. Other services
these companies usually take care of have to do with large volume collection or street cleaning.

Table 2 – Municipal companies operating in Portugal

Entity Municipality Ownership

AGERE Braga Municipality 51%, Geswater, SGPS 49%
Águas da Covilhã Covilhã Municipality 51%, AGS and Hidurbe 49%
EMAC Cascais C.M. Cascais
EMARP Portimão C.M. Portimão
EPMAR Vieira do Minho C.M. Vieira do Minho
Esposende Ambiente Esposende C.M. Esposende
FAGAR Faro Municipality 51%, AGS 33, Hidurbe 16%
HPEM Sintra C.M. Sintra
INOVA Cantanhede C.M. Cantanhede
MAIAMBIENTE Maia C.M. Maia
Tavira Verde Tavira Municipality 51%, AGS 37%, Hidurbe 12%
TROFÁGUAS Trofa C.M. Trofa

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The retail segment coincides with what is called the primary market as it deals with the first time
money changes hands in the life-cycle of urban solid waste (user to collection entity). The entities
are in their majority the municipalities. These account for 76% of the total served population. The
second biggest slice of the population is served by municipalized services which are financially and
administratively independent entities without a juridical person (this one being the municipality itself)
which control 5% of the market. Municipal companies can be split into two types: the ones fully
owned by the municipality and the ones with mixed capital. Any of these two types are always
owned in their majority by the municipality and are always independent companies. These control
the rest of the collection market and can be seen in table 2.

It is also important to refer the importance that the hiring of private companies to do the collection
has in the market. Counting the whole market of both recyclable and common waste, 42% of the
market is hired, i.e., 42% of all the recovery is done by hired companies who present their services
to the responsible entities.

2.4. Life cycle of urban solid waste

Urban solid waste itself can also be split into two categories: recyclable and common waste, whose
lifecycles are comparable in figure 1. In recent times, common has started to be used for the
production of organic compounds and for incineration. This brings some economical value and
reduces environmental impact of waste deposition. However, for the remains outstanding of these
described processes, their final destination continues to be landfill, especially in Portugal. The
parcel which is non-recoverable goes still straight to landfill.

Figure 1 – Lifecycles of urban solid waste

As to recyclable waste, in Portugal it is also sometimes collected by operators in the wholesale

segment. The operators in the retail segment which collect it themselves sell the volumes to the
multi-municipal entity which operates in their area. After being put together, the waste is then
separated into types, recycled (through washing or other chemical processes) and resold. Unusable
remains are then sent to the common waste system.

Whereas in the first strategic plan for urban solid waste (PERSU) for 2005 the total landfill parcel
would be 25%, the actual result was verified as 63%. This had mainly to do with the few equipments
there are and how they are distributed across the country. There are only two incinerators in
Portugal and these are in Lisbon in Oporto. The rest of the country doesn’t have access to one so
the parcel that could be sent to these ends up being sent to landfill. The same aspect can be
verified for organic recovery equipments which are also reduced at this stage.

These results come from a distribution of waste which indicates that a much higher parcel could be
recycled. From the 4.698.774 ton collected in Portugal for common and recyclable waste, 36% was
organic matter, 24% was paper or cardboard, 11% was plastic and 6% was glass. Most of these are
recyclable residues and still 63% was deposited in landfill.

2.5. Rates
Evaluating how much can be attributed to each user is a problem that is especially concerning
when it comes to rates. In Portugal, the majority of these are indexed to the water supply volumes,
which is an unfair system but which hasn’t had many complaints. The main reason for the absence
of complaints is also the very low price paid by most of the users in Portugal. It is estimated that
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70% of the solid waste bill isn’t paid by the user (IRAR, 2009) and that this bill eventually ends up
being balanced by water supply for entities which also integrate this service or by public monies
from the municipality.

Figure 2 – Distribution of rates paid by the USW collection service user

Rates range from very high levels to very low levels as can be seen in figure 2, but most of them
are lower than 40€ per year, showing that there is practically nothing paid by the user of the service.

2.6. Regulation of the market

There is a sole regulator of the USW market in Portugal: Instituto Regulador de Águas e Resíduos
(IRAR). Urban solid waste collection is regarded as service of general economic interest and as a
natural monopoly has therefore to be regulated.

Figure 3 – Example of a scorecard from RASARP

Using a “sunshine” regulation, which relies on publicly demonstrating every entity’s results in a
scorecard as seen in figure 3, has been proving success. The method consists in the definition of
performance indicators, reference values and the comparison of the entity’s results to these
reference values. These are then represented through a green, yellow or red ball as can be seen in
figure 3, causing the managers a sense of shame for receiving a red ball which makes them act
accordingly. A report for the water supply, waste water and urban solid waste (RASARP) is
published every year, consisting of 4 volumes, including an extensive recapitulation of the sector.

IRAR currently is only entitled by law to regulate concessions, and as the low segment is still not
operating in those terms it is at this stage unregulated. This is changing as IRAR’s terms of
incorporation are being reviewed as well as a new law is being prepared. This will bring the
regulation to all the entities operating in this sector, affecting especially the ones in the low segment
which are not prepared for the measurement of performance.

3. Methodology
3.1. Introduction
In 1992 Robert S. Kaplan and David P. Norton edited an article in their university’s journal (Harvard
Business Review) introducing the Balanced Scorecard (Kaplan & Norton, 1992). This was created
with the purpose of integrating all former management system’s foci into a balanced method. The
reason was that if on one hand an exclusively financial analysis would lead to good financial results,
on the other hand these could be hiding a deficient organization and consequentially poor future
results. On the other hand an exclusive focus on operational improvements could be misleading the
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company away from profit or customer satisfaction. The method consists of the definition of
performance indicators across four perspectives (financial, customer, internal processes and
learning and growth), creating a scorecard which enables the manager to immediately gain a
perspective on the company’s performance with a balanced view

The Balanced Scorecard came a long way to be implemented in a European public service. The
first barrier has to do with the mutation of the methodology itself. In the lead article, the
methodology was introduced with no performance indicators or specific definition of goals and
objectives. Soon afterwards these are introduced (Kaplan & Norton, 1993) and in 1995 the
definition of strategy trees comes into place (Kaplan & Klein, 1995). Closing the evolution of the
method on the creators side, after a few critics ((Norreklit, 2000) and (Attadia et al., 2003)), the
authors edit a book describing the implementation and several examples on how to use strategy
maps (Kaplan & Norton, 2004).

The evolution into a methodology usable in public companies was also gradual, having Paul R.
Niven (2003) played an important role. The Balanced Scorecard for non-profit organizations and
governmental agencies was launched with the client perspective on top, replacing the financial
perspective. This brought a new world to the potential users of the BSC. In Portugal, Francisco
Simões Pinto has been introducing this methodology also for non-profit and governmental
agencies, using, as can be seen in figure 4, the customer perspective on top.

Figure 4 – Balanced Scorecard for non-profit organizations and governmental agencies

The study which most applies in the case of the present project was done by Kalagnanam (2004)
and already exemplified in Portugal by Ana Calhau (2009) with the case of a public hospital. This
consists in creating a Balanced Scorecard with both the client perspective and the financial
perspective on top, balancing the two main benefiters.

3.2. Mission and strategy map

The definition of a mission is almost mandatory for the success of a Balanced Scorecard. The
mission is what makes the whole organization know it is are working for. It is also from this
sentence that all the other goals derive.

In the case of the urban solid waste collection systems, as it is important that clients remain happy
but that on the other hand the entity remains financially viable and if possible gives out positive
returns for shareholders, the mission statement could be as follows: “Supply to the population an
effective urban solid waste collection service, keeping an appropriate remuneration level for long-
term shareholders”

After the mission a strategic map is therefore feasible, defining objectives in different hierarchical
levels. Starting with the mission, two objectives are launched into the map per main perspective (in
this case financial and customer perspective). Given that both the financial and the customer
perspective are important, both of them should be on top. From each objective, others derive,
depending on what is important. This leads to the creation of a quite complex strategic map which
can be seen in figure 5.

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The lowest layer of objectives is goals. Goals must be achieved on a tangible measure. Here is
where the performance indicators come in. They provide measurable aspects of an organization,
carefully handpicked to be representative. On these, goals are applicable.

Figure 5 – Proposed strategy map

These performance indicators are usually very simple to calculate from a reduced set of variables,
given the frequency with which they must be reviewed (quarterly, annually, etc.). Performance
indicators must rely on a very accurate set of data in order to be representative and shouldn’t be
redundant in order to provide accurate and succinct information. A very important aspect of
performance measurement through performance indicators is the variables used, which must
univocally correspond to the information shown by the indicator. If this is not the case, the indicator
will lose all its credibility as it is representing something with a mixed origin to calculate.

The Balanced Scorecard methodology proposes a different set of indicators for each of the four
perspectives. In the case of the client perspective, this should be regarded differently than from a
usual company. In this case the customers are users of the system and have no other choice, which
makes their satisfaction a little different than in other cases. Also, the fact that there is no direct
contact with the users makes measuring their satisfaction a difficult task. The four performance
indicators are proposed for the customer perspective:

C01 - Results of inquiries C03 - Claims received

C02 - Relative service quality C04 - % of addressed claims
The only direct way to get to the user is by asking him his opinion on the service. This performance
indicator requires action from the entity and is therefore not as easy to measure as conventional
ones, however, given that there is no direct contact with the client, this measure would be a good
way to induce that contact. The relative service quality comes in light of the IRAR regulation type. It
is based on a yet to come ranking of municipalities, but would definitely increase the competition
sense within the entity, relative to other entities. The measure of claims received aims to analyze
the overall dissatisfaction levels of the users. The more there are, the more reasons there are for
them to send claims and therefore the most unsatisfied they must be. The last one in this
perspective has to do with customer service, addressing how we are responding to our clients. If

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this measure is low, the repercussions will be immediate. The immediate cause-effect relationship
makes it belong in this perspective.

In the financial perspective the performance indicators can rely on numbers and are therefore in
most cases more accurate (if you get to the numbers).

F01 - Financial autonomy F03 - Liquidity

F02 - Return on equity F04 - Reduced liquidity

The indicators are in this case easily comparable apart from the explanatory factors. The main
problems with achieving these indicators would be accessing the financial information which is
commonly difficult to access.

On the internal processes side there are performance indicators to measure efficiency levels
throughout the variables. Not only population plays a role, but employees and geography play a role
as well. Therefore, same variables are crossed several times with different ones.

P01 - Price per ton P08 - Human resources per

area of municipality
P02 - Payment method
P09 - Absenteeism
P03 - Collection coverage
P10 - Operational cost per ton
P04 - Door-to-door coverage
P11 - Operational cost per area
P05 - Service frequency
of municipality
P06 - Service cleanliness
P12 - Deposition cost per ton
P07 - Human resources per
P13 - Quality of information system
ton collected
Going through price, communication, quality of service, human resources and technology and
taking into account the area and the population of the municipality is enough to cover the efficiency
in most aspects related to the entity. These measures are to improve yearly if the focus on learning
and growth is respected.

A01 - Training actions A04 - Number of employee

suggestions
A02 - Budget percentage dedicated
to innovation A05 - Average % of salary growth
A03 - Continuous improvement
The purpose of these last indicators is to keep the company working, encourage the employees to
take part in the project, understanding the Balanced Scorecard and in measuring the
management’s care with its employees and evolvement in innovation and growth.

Getting to the performance indicators and putting the balanced scorecard to work can be costly and
might require a lot of time invested. However, following the few steps shown in figure 6 it is an
achievable and possible process which might take a company to a higher level in management
quality.

Figure 6 – Implementation steps for the Balanced Scorecard

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4. Case studies
In order to present a methodology it is important that a practical example is given. In the present
study four companies were analyzed, each with its own business model: a municipality (Câmara
Municipal de Vila Franca de Xira, CM VFX), a municipalized service (SMAS Loures), a municipal
company fully owned by the municipality (EMARP, Portimão) and a municipal company with a
mixed ownership structure (Tavira Verde).

In all cases, being the Balanced Scorecard very new in this area, its implementation is done under
a merely introductory hypothesis, not as an example or an observation of a Balanced Scorecard in
action. The application to these four companies is a simple touch base as to where to put which
values where and how to read those values. For each studied entity the geography, the business
model, the demography and important information must be both investigated and explained as it
can help with the explanatory factors. Data is collected for a first year (in this case 2007), as can be
seen for Tavira Verde in table 3, and objectives are set. Then, a fictitious next year observation is
done on the 2008 data in order to assess any changes and to see the reaction to the data.

Table 3 – Compiled study for 4 indicators in Tavira Verde

Perspective ID Indicator 2007 Goals 2008 Real 2008 Fulfilled

Customer C02 Results of inquiries 2,95 4 3,98 98,10%
Internal Processes P01 Price per ton 97,99 105 113 214.12%
P08 Human resources per ton collected 2,73 2,5 3,13 -174,99%
P12 Operational cost per ton 160,76 145 169,00 -52,28%

For Tavira Verde, as very much data was available it was possible to observe concrete data for the
company and therefore be best used as example. Tavira is a municipality with 25.542 inhabitants
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spread over 611 km . As can be seen, there was an evolution in the overall user satisfaction, from
2,95 to 3,98, almost reaching the fictitious goal set of 4. Also in the pricing and costing indicators
evolutions can be seen. An increase in price is a positive result as the intention is to attribute more
of the collection costs to the user.

In the case of CM VFX, the Division of Environmental Quality is in charge of the urban solid waste
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collection for 142.290 inhabitants spread through 317,7km . Being a large municipality, one would
expect an organized division, with all the values at hand. However, although functioning at a correct
pace, all the data (especially financial) is centralized in the municipality and it therefore becomes
impossible to get to the performance indicators. The analysis was made with less than half of the
indicators, giving out very unrepresentative data and showing irrelevant changes from one year to
another.

Flowing on to the SMAS in Loures, the data set was complete, which is quite surprising as the
urban solid waste collection is also dealt with from a simple division of a larger entity. A very large
shortfall is noticed for the first year and in that case it becomes interesting to see how in the
Balanced Scorecard the reaction could be seen in the next year. From the studied entities this is the
one which serves a larger population (330.000) as it is the combination of two municipalities: Loures
and Odivelas.

As to EMARP, the public municipal company in Portimão is held as a reference in the sector,
responding promptly with most indicators, showing a high level of development and organization.
The municipality is by the beach (as is Tavira) and has a very large population during the summer
months. All time residents are only 49881. The Balanced Scorecard indicators measured don’t
show much relevant information, as the studied entities are not doing the actual exercise of testing
the Balanced Scorecard, but rather providing data for two distinct years in order to be able to see
an evolution and to assess how to observe the BSC.

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5. Conclusions and further research
The forthcoming change in regulation in the urban solid waste market will especially impact the
retail segment. This has never been regulated and suffers from many unorganized entities who
don’t measure their operations in an appropriate way. This creates environmental problems but also
problems of financial sustainability. The prices have to rise even if against political wishes and the
public management will have to improve efficiency in their operations. Such a change will oblige
entities to improve their measurements, improve their communication and manage the urban solid
waste collection as a business which above all serves his clients. The reduction of public monies in
the system is mandatory and has to come from the entities themselves, with the help of valuable
tools like the Balanced Scorecard. Measuring corporate performance, being it a non-profit or a profit
seeking company has to be done effectively in order to increase efficiency.

The Balanced Scorecard appears as a simple to use and simple to read tool, which can be
implemented either by the management board themselves or by adding a dedicated team to the
project which is able to go across all the four perspectives within the entity. The basis, however for
the success of the BSC is the good data and the easy data collection method, as it maintains the
information up to date.

The urban solid waste performance measurement in Portugal is lacking serious studies with
definitions of performance indicators and other measurements. Entities tend to act under the
umbrella of government participation and accommodate to the entry of these monies. To defend the
existing entities from the new regulations, new measurements and new studies will have to appear.
Using the Balanced Scorecard itself could be helpful in the private hired companies, which acting
on an unregulated, free of accountability, on short-term contracts basis, tend to lack in efficiency
and service to the client, making the development of the sector into an environmentally and
financially balanced one more difficult.

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