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1 Introduction
As business environment changes dynamically and competition becomes fierce, it is 
important for enterprises to handle risks and to build efficient management strategies. 
Under these changes in business environment, enterprises need to define their own critical 
success factors and key performance indicators (KPIs) to evaluate the present state of 
operations, and then they try to find the method for improving performance. Several 
performance measurement systems are in use today, and each has its own group of 
supporters. One of the most influential approaches that have been implemented in many 
companies is performance measurement which is commonly based on the Balanced 
Scorecard (BSC) (Kaplan, Norton, 1996). However, the performance measurement 
systems based on the BSC usually take a vertical view. This means that the structure of 
the BSC often mirrors the organization charts of enterprise to be measured. The inclusion 
of the organizational units is important, but it is insufficient (Yeong-bin, Vongwoo, Kim, 
Dongsoo, sukho, 2001). Küng and Krahn (Küng, Krahn, 1999) proposed a performance 
measurement system considering business processes to take a horizontal flow. One of the 
most widely used approaches considering the horizontal flow is business process 
management system (BPMS). BPMS extends the functionality of workflow management 
systems (WfMS) beyond automation into areas such as analysis, monitoring and cross-
organizational interactions (Aalst, Rosemann, Dumas, 2007). The BPMS enables all 
stakeholders to have an understanding of an organization and its performance, and to 
facilitate process improvement. Our research corresponds to both of abovementioned 
approaches. On one hand, for superior business core process denoted as Utility Glass 
Production (UGP) is being assigned one KPI indicator represented by linguistic set, which 
contains subsets, the elements of which are closely related to material assets (produced 
articles), financial assets (which are closely related to material assets) and costs needed 
for production of the above-mentioned material and financial assets. However, the 
superior process UGP consists of three subordinated core business processes: (a) manually 
oriented production – MOP1, machinery oriented production MOP2 and combined 
production COP, while a performance related to any of those processes
1
is quantified via 
extra KPI indicator. This aspect corresponds to vertical approach. On the other hand, any 
of the above-mentioned business processes has its own horizontal structure represented by 
two linguistic sets, where the first one is closely related to business process internal metrics 
and second one deals with business process external metrics. The main goal of that 
contribution is to design a concept of Business Process Linguistic Modelling Strategy