This work deals with the Business Process Management (BPM) and the Knowledge Management (KM). Indeed, the knowledge has a fairly important role in the business process modeling. This importance leads us to talk about the business knowledge notion which can be decomposed in many dimensions. In this paper, we first define business knowledge and its different dimensions. Then, we propose a multidimensional business knowledge model using a set of rules that formalize of these dimensions organized around the three-key perspectives of business processes: (i) process perspective, (ii) organizational perspective and (iii) informational perspective. In this way, we have used ATL (Atlas Transformation Language) language, as a means to implement the whole of formalization rules, so as to construct the target model starting from the business process model(s).