The digital form of the information is changing individuals relationships, companies competitiveness, and influencing even the form of society organization. This context is object of analysis of diverse authors who is setting the information technology from an asset overpriced, such as the dot.com companies, to a commodity without strategic importance, because it can easily be copied. The present study is about this question of the value. This work examines the contribution of information technology to the organizations. It use enterprise multiple case studies as method to perform analysis of the valuation process. The examination found evidences that the attributed value of information technology has narrow relationship with organizational locus. Is dependent on the position it occupies in the system of work and the space reached for its respective contributions. The information technology, is one of the business process component and, therefore, its value must be set in conjunction with other aspects of the organizational performance analysis. The results indicates that the information technology value becomes more visible and explicit in the primary activities of the company, as a consequence of revenue generation projects from the sales and marketing areas or cost reduction from manufacturing and distribution areas. On the other hand, in the support activities, its evaluation is more complex and less tangible.