This article describes a study about perspectives of the contribution of information technology to organizations. It uses enterprise multiple case studies as method to perform analysis of the valuation process. Information technology is usually one of the components of business processes and therefore its value must be accounted in conjunction with other aspects in the analysis of organizational performance. It is concluded that the value of information technology becomes more visible and explicit in the primary activities of the company, resulting from the projects of revenue generation in the marketing and sales area or cost reduction in the manufacturing and distribution processes. On the other hand, in support activities, their measurement is more complex and less tangible. And the perspectives of these contributions are of the strategic, operational, and managerial.