Hi Swetha,
According to your description, you want to use calculated values as threshold.
Per my test, the thresholds display as percentage and the scoring pattern has 3 options: Closer to target is better, Increasing is better and Decreasing is better.
From your description, “Closer to target is better” will be your choice.
For more details, you can refer to the link below:
http://blogs.msdn.com/b/performancepoint/archive/2011/09/28/creating-simple-budget-kpis-from-sharepoint-lists.aspx
Best regards,
Aaren liu
TechNet Community Support
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