This article aims to make a theoretical review on the main methods for evaluating investments in information technology (IT). To this there was a search in the available literature and summed up the main methods in a table of reference. For the purpose of initial studies took place an interview with the director of an IT industry of food. To evaluate the results was used the content analysis. Initial results obtained to allow some considerations: The Company adopts a business case as a method of evaluation of Information Technology Business Value .The increasing flexibility and speed of decision-making were the two main benefits obtained with the use of IT.