<p>Disertacija se bavi utvrđivanjem smera i intenziteta<br />uticaja informacionih tehnologija na pojedine<br />organizacione i poslovne performanse u preduzećima<br />u Srbiji. Pri tme su posmatrane sledeće performanse:<br />zadovoljstvo poslom, zadovoljstvo komunikacijom, organizaciona posvećenost, međusobno poverenje na<br />poslu, organizacionoo učenje, finansijske<br />performanse i profesionalni respekt prema lideru.<br />Istraživanje je realizovano u preduzećima u Srbiji,<br />tako &scaron;to su ispitanici (srednji menadžeri) popunili<br />upitnike. Za istraživanje su kori&scaron;ćeni odgovori od<br />ukupno N = 380 srednjih menadžera iz 102<br />preduzeća. Najvažniji rezultati istraživanja su sledeći:<br />1. Utvrđen je postojeći nivo savremenosti i primene<br />informacionih tehnologija, kao i nivo pažnje koja se<br />poklanja informacionim tehnologijama, u<br />preduzećima u Srbiji. 2. Utvrđeno je stanje<br />informacionih tehnologija u zavisnosti od nekoliko<br />kriterijuma: pol CEO, godine CEO, vlasnička<br />struktura preduzeća, finansijske performanse, profesionalni respekt prema lideru i poverenje u<br />akcije menadžmenta. 3. Utvrđeno je da su<br />informacione tehnologije pokazatelj nivoa<br />posmatranih organizacionih i poslovnih performansi.<br />4. Utvrđeno je da postoji statistički značajan uticaj<br />informacionih tehnologija na posmatrane<br />organizacione i poslovne performanse. 5. Ispitana su i<br />definisana moderatorna dejstva tri moderatora:<br />Profesionalni respekt prema lideru, Poverenje u<br />akcije menadžmenta i Vlasnička struktura preduzeća, na odnos informacionih tehnologija i zadovoljstva<br />komunikacijom i organizacionog učenja. 6. Definisane su preporuke za lidere i menadžere u vezi<br />sa tim kako unaprediti performanse preduzeća,<br />posmatrano iz perspektive informacionih tehnologija<br />i njihove primene.</p> / <p>The dissertation deals with determining the direction<br />and intensity of the impact of information<br />technologies on individual and organizational<br />performance of companies in Serbia. Observed are<br />the following performances: job satisfaction,<br />communication satisfaction, organizational<br />commitment, mutual trust at work, organizational<br />learning, financial performance and professional<br />respect for the leader. The survey was conducted in<br />companies in Serbia, by the respondents (middle<br />managers) completing questionnaires. For the study<br />there were used responses from a total of N = 380<br />middle managers from 102 companies. The most<br />important results of the research are as follows: 1.<br />Defined is the current level of modernity and<br />application of information technologies, as well as the<br />level of attention paid to information technologies in<br />companies in Serbia. 2. Defined is the situation of<br />information technologies depending on several<br />criteria: gender of the CEO, age of the CEO, the<br />ownership structure of the company, financial<br />performance, professional respect for the leader and<br />trust in the actions of management. 3. It is found that<br />information technologies are an indicator of the level<br />of the observed organizational and business<br />performance. 4. It is found that there is a statistically<br />significant impact of information technologies on the<br />observed organizational and business performance. 5. Tested and defined are the moderating effects of three<br />moderators: professional respect for the leader, trust<br />in the action of management and ownership structure<br />of the company, on the relationship of information<br />technologies and communication satisfaction and<br />organizational learning. 6. There are defined<br />recommendations for leaders and managers in this<br />regard to improve the performance of the company,<br />from the perspective of information technologies and<br />their application.</p>

International commercial harbor is being in international, liberal and global conflict. It is facing the pressure of domestic and overseas market¡¦s competition. The enterprises need to reform the organization urgently. Harbor organization is researching to change from the enterprising organization of transportation into administrative legal person. The characteristics have the autonomy of personnel matters and utilize human resource flexibly. It is realized by way of implementing functional flexibility, numerical flexibility, temporal or working-time flexibility, wage or financial flexibility. The object is to serve for shipping company and increases employees ¡¦organizational adaptability, job efficiency, employees¡¦ productivity, service quality, personnel cost reduction and achieving budget target. At the same time, the organization utilizes flexible strategy have to consider the employees who have realized the change of job conditions. BY adjusting employees¡¦ work attitude which including job satisfaction, job involvement and organizational commitment etc. And then, it will increase organizational performance really. The study surveys the case organization which is the employees of the Kaohsiung Harbor Bureau (KHB). It utilizes employees¡¦ questionnaires to survey the influences of organization performance during the period of the strategy of implementing organization reform. The study finds the following results: 1. The perception of employees has significantly influences on organizational performance. 2. The functional flexibility has significantly influences on organizational performance. 3. The numerical flexibility has significantly influences on organizational performance. 4. The temporal or working-time flexibility has significantly influences on organizational performance. 5. The wage or financial flexibility has significantly influences on organizational performance. 6. The employees ¡¦different point of view on human resource utilization strategy will produce some differences due to different characteristics. According to the research result, implementing human resource flexible utilization which has significantly influences on organizational performance mostly. But different point of view on the strategy of human resource utilizing still have differences due to different characteristics. The KHB needs various kinds of improvable action to integrate employees¡¦ different point of view by communicating and coordinating with employees. Let employees understand the organizational reform is very important. It is in favor of organizational performance and increasing competitive power.

This thesis is a multi-sited survey providing insight into integral performing arts institutions and how they engage in the distribution of cosmopolitan cultural capital to middlebrow audiences. It additionally provides a taxonomy of the different types of performances present across three sites: MSC OPAS, Arts Midwest, and the Association of Performing Arts Presenters’ Annual Conference in New York (APAP/NYC). My research methods include ethnography, interviewing, and textual analysis, but my investigation of these sites began with several leading questions: How do audiences read live performances for cosmopolitanism? How is that cosmopolitanism produced in key performing arts organizations? How is performance both a product that is marketed to venues and audiences and the means of marketing itself? Cosmopolitanism is an integral component to marketing, delivering, and enjoying live touring commercial performances. Performing arts presenters like OPAS, and presenting organizations, including Arts Midwest and APAP, engage cosmopolitanism on multiple levels as they work to provide regional audiences with otherwise unattainable “world-class” performances. Cosmopolitanism is present and presented every step of the way and the industry continues to advance cosmopolitan goals. This works shifts from analyzing cosmopolitan tourists to understanding touring cosmopolitanism because touring performances provide cosmopolitan cultural capital to community audiences located outside these urban centers. Touring performances provide opportunities for residents outside large metropolitan areas to engage in a global culture of performance and insert themselves into an imagined community of cosmopolitans. This is due in part to touring artists who deliver “world-class” performances to audiences that would otherwise entirely lack a connection to arts opportunities that accompany metropolitan centers and cosmopolitan communities. Cosmopolitanism is operationalized in performances of rurality, organizational culture and sociability, and exoticizing marketing strategies. I not only explore how cosmopolitanism is operationalized across these sites, but also how performance, in several of its variations, is operationalized, negotiated, and, of course, presented. More specifically, I examine artistic, interpersonal, organizational, and economic performances, as they are present across the three sites.

在此知識經濟時代中，企業之價值活動不再止於有形資源，文化及知識層面之投入與維護才是真正影響企業運作、創造價值之關鍵因素。又文化對智慧資本、組織學習方式及能力間有著根本性的影響，且各構面需經由一定的配合，方能達成更高的企業績效。有鑑於此，本研究以國內企業為研究對象，並透過問卷調查法與統計分析法，探討不同組織文化下企業對智慧資本重視程度之差異，以及智慧資本與組織學習方式、組織學習能力及績效間之關係，發現之結果如下： 一、不同文化下之企業，對智慧資本的重視程度存在差異。 二、企業對智慧資本之重視程度確實會影響其所採行之組織學習方式。 三、組織學習方式有助於學習能力的培養與累積。 四、組織學習能力愈高則愈能提升組織績效。 / In a knowledge-based economy, the value creation activities of the companies were no longer limited to tangible resources. Instead, the input and maintenance of culture and knowledge have become the vital factors that influence business operation and value creation most. Culture fundamentally affects intellectual capital, organizational learning style, and learning capability. Moreover, every factor mentioned above has to be coordinated to make a company more profitable. Accordingly, this study employed questionnaire survey method involving domestic public enterprise subjects and statistics analysis to examine whether the degree to which intellectual capital component is being emphasized differs among various corporate cultures. Furthermore, this study investigated the relationship among intellectual capital, organizational learning style, learning capability, and performance. The results are as follows: 1. The degree to which intellectual capital component is being emphasized differs among various corporate cultures. 2. The degree to which intellectual capital component is being emphasized does influence the organizational learning styles companies adopted. 3. Organizational learning styles are helpful to develop and accumulate learning capability. 4. Stronger organizational learning capability can enhance organizational performance.

Cette thèse s’appuie sur le constat selon lequel les acteurs vivent des difficultés professionnelles concernant la mise en œuvre des outils de gestion CRM ayant un impact à la fois sur la performance organisationnelle et sur les incidences financières. C’est dans cette perspective qu’elle vise à contribuer à l’enrichissement de l’implication des acteurs dans la mise en œuvre des outils de gestion sur la performance organisationnelle dans le secteur canadien de l’automobile. Notre recherche doctorale pose les questions suivantes : « quels sont les déterminants des incidences financières et de la performance organisationnelle ? ». Existe-t-il une relation entre ces types de performance et l’implication des dirigeants et utilisateurs en matière d’outils de gestion CRM ? Pour y répondre, un design méthodologique en trois phases a été élaboré : (1) une préenquête auprès de 21 cadres (2) une étude empirique quantitative basée sur un échantillon de 306 professionnels (3) une discussion après analyse des résultats et une théorie basée sur le TAR. Les résultats montrent que pour atteindre une performance organisationnelle et ainsi avoir des incidences financières, l’organisation doit s’assurer que, (a) les dirigeants s’impliquent en matière d’outils de gestion CRM, (b) les utilisateurs s’impliquent dans les CRM, (c) la formation adéquate est offerte. D’un point de vue empirique, les résultats permettent de connaître la dimension jusqu’ici peu explorée de la pratique professionnelle, en particulier en matière d’implication des dirigeants et des utilisateurs. Enfin, d’un point de vue méthodologique, cette recherche a permis de développer et d’expérimenter un dispositif permettant d’étudier l’implication des acteurs dans la mise en œuvre des outils de gestion sur un empan long de façon cohérente avec une épistémologie holiste de l’action humaine. / This study builds on the research and implementation of management tools that have an impact on both organizational performance and financial impact. It is in this perspective that it contributes to the enrichment of the involvement of the actors in the implementation of management tools on organizational performance in the Canadian automotive sector. Our research raises the following questions: « What are the determinants of financial implications and organizational performance ? ». Are there competency links in CRM management tools ? A three-phase methodological design was developed: (1) a pre-survey of 21 executives, (2) an empirical study based on a sample of 306 professionals, (3) a discussion after analysis of the results, and A theory based on ART. The results show that to achieve organizational performance and so on, the organization must ensure that (a) managers get involved in CRM management tools, (b) users get involved in CRM, (c) adequate training is offered. From an empirical point of view, the results allow us to know the hitherto little-explored dimension of professional practice, particularly with regard to the involvement of managers and users. Finally, from a methodological point of view, this research is a development permit and a mechanism to study stakeholder involvement in the implementation of management tools over a long period in a way consistent with Epistemology Holistic of human action.

L'objectif de cette thèse est d'étudier le rôle des processus sociaux de légitimation sous-jacents au développement local des filiales de firmes multinationales (FMN) dans des environnements lointains du siège. Notre thèse explore la façon dont les filiales tentent de modérer les pressions simultanées issues de leur environnement d'accueil et de leur environnement organisationnel. À partir d'un cadre théorique institutionnaliste fondé sur une littérature pluridisciplinaire. nous étudions la nature des processus de légitimation de huit filiales de banques étrangères en Inde un contexte caractérisé par une forte «Liability of Foreignness» (i.e. LOF : handicap du fait d'être étranger). Nous identifions ensuite les pratiques organisationnelles mobilisées afin de réduire les tensions entre le «central» et le «local». Nos résultats suggèrent que les stratégies de légitimation des filiales -passives (isomorphisme, transfert), réactive (lobbying politique) et proactive (rhétorique)- varient avec le degré d'exposition à la LOF et l'intensité des pressions internes: certaines filiales recherchent un « ancrage local» prononcé tandis que d'autres filiales utilisent plutôt «l'ancrage mondial» en s'appuyant sur la légitimité du siège. Dans un second temps, la thèse développe une estimation de la performance organisationnelle d'une filiale de FMN, en lien avec son processus de légitimation dans l'environnement d'accueil. Les résultats suggèrent qu’un niveau« d'ancrage local» élevé est associé positivement à la performance externe de la filiale et négativement à sa performance interne, ce qui conduit la filiale et le siège à opérer des arbitrages entre performance externe et interne. / The aim of this thesis is to study the role of social processes of legitimation underlying MNE subsidiaries' loci development in distant environments from the headquarters. Our thesis explores how subsidiaries attempt to mitigat simultaneous pressures from both their host and their organizational environments. Using an institutionalist theoretical framework based on a multidisciplinary literature, we investigate the nature of the legitimation processes for eight subsidiaries of foreign banks in India, a context characterized by a strong «Liability of Foreignness» (i.e. LOF). We the identify the organisational practices mobilised in order to decrease the «central/local» tensions. Our results suggest that subsidiaries' legitimation strategies -passive (isomorphism, transference), reactive (political lobbying) and proactive (rhetoric)- vary along with their degree of exposure to the LOF and according to the intensity of internal pressures the face: certain subsidiaries seek a deeper “local anchoring” while other subsidiaries rely more on a “world anchoring” benefitting from the headquarters' legitimacy. In a second development, this thesis sketches an estimate of the organisational performance of an MNE subsidiary in relation to its legitimation process in the host environment. Our results suggest that a higher level of local anchoring' is associated positively with a subsidiary's external performance and negatively with its internal performance. This leads the subsidiary and the headquarters to arbitrage between external and internal performance.

O presente estudo foi motivado por lacunas teóricas sobre a governança e gestão de redes horizontais de empresas e suas relações com o capital social dos empresários e o desempenho das empresas participantes. Argumenta-se que, apesar do interesse acadêmico na cooperação interorganizacional, os estudos enfatizam excessivamente os motivos e benefícios das estratégias cooperativas, mas pouco os aspectos internos de organização das redes horizontais. Além disso, estima-se que no Brasil tenham sido constituídas até o presente aproximadamente 1.000 redes horizontais, formadas principalmente por micro e pequenas empresas que mantêm sua individualidade legal, mas usufruem dos benefícios que o trabalho em rede proporciona. Através de uma pesquisa com 218 empresas associadas a 34 redes horizontais no Brasil, analisou-se como a governança da rede, as práticas de gestão da rede e o capital social dos empresários estão relacionados ao desempenho empresarial. Os resultados mostram que a governança se modifica de acordo com as características da rede em termos de tempo de existência, número de associados e abrangência geográfica. Além disso, verificou-se a relação negativa da centralização das decisões nas redes tanto para o desempenho das empresas associadas quanto para o capital social dos empresários. Esse resultado aponta para um dilema que as redes brasileiras devem enfrentar à medida que crescem: desenvolver sistemas de governança que sejam suficientemente ágeis e eficientes em mercados altamente competitivos e que, ao mesmo tempo, garantam a participação dos empresários e o alinhamento das decisões com os interesses dos associados. As análises também confirmaram o papel do capital social do empresário como fonte de informações e recursos positivamente relacionados aos resultados da sua empresa, assim como o papel das práticas de gestão da rede para potencializar esse desempenho. Entre as contribuições teóricas do trabalho está a adoção de uma nova perspectiva do conceito de governança em redes horizontais de empresas, entendido aqui como as ‘regras do jogo’ da cooperação. O estudo também confirma a importância do número e diversidade dos contatos dos empresários dentro da rede, a qualidade dos relacionamentos e a semelhança cognitiva para o desempenho empresarial. Verificou-se ainda que o nível de acesso a informações atua como variável mediadora da influência do capital social sobre o desempenho empresarial. / This study was motivated by the theoretical gaps that exist in the network governance, network management and social capital of entrepreneurs and their relations with the performance of network firms. It is argued that despite the academic interest in interorganizational cooperation, studies overemphasize the reasons and benefits of cooperative strategies and give little attention to the internal aspects of the network organization. Besides that, it is currently estimated that in Brazil approximately 1,000 horizontal networks have been created. Such networks consist mainly of micro and small firms, which maintain their individuality, but enjoy the benefits that networking brings. Through a survey of 218 firms associated to 34 horizontal business networks in Brazil, the study analyzed how the governance and management practices adopted by the network and social capital of entrepreneurs are related to business performance. The study highlights that the network governance changes according to the characteristics of the network on duration, number of members and geographic coverage. In addition, there was a negative influence of centralized decision-making in networks, both for the performance of member firms and for the social capital of entrepreneurs. This result points to a dilemma that the Brazilian networks must face as they grow: develop governance systems that ensure the participation and alignment of decisions with the interests of members, while being sufficiently agile and efficient in highly competitive markets. The analysis also confirmed the role of the entrepreneurs’ social capital as a source of information and resources positively related to the performance of the firm, as well as the role of network management practices to enhance this performance. One of the theoretical contributions of the study is to adopt a new perspective on the concept of governance in horizontal business networks, understood here as the 'rules of the game' of the cooperation. The study also confirms the importance of the number and diversity of contacts, the quality of relationships and cognitive similarity that entrepreneurs have with their contacts for business performance. It was also found that the level of access to information acts as a mediating variable of the influence of social capital on corporate performance.

The dynamism of the globalized world induces the companies to develop and make use of many tools and techniques to assistance the process of business management. In this context highlights the administration costs, for his vital character to give technical support in strategic management and decision-making within organizations. One of the greatest challenges of the managers is the effective control of production costs in the manufacturing units of the organizations, since these serve as a parameter for achieving good business performance. In this sense, the present study considered exploratory, through a case study, sought to analyze the costs in industrial production and the result obtained with the proposed organizational performance measurement model, through the application of costing method named production unit - UP. The present study sought to analyze the organizational behavior, based on industrial costs, focusing the analysis variations and the impact generated in the processes of strategic management and decision-making in a cold company located in the State of Rio Grande do Sul - RS. / O dinamismo do mundo globalizado obriga as empresas a desenvolverem e aplicarem uso de inúmeras ferramentas e técnicas para auxiliarem nos processos de administração empresarial. Neste contexto, destaca-se a administração de custos, pelo seu caráter vital em dar suporte técnico na gestão estratégica e tomada de decisão dentro das organizações. Um dos grandes desafios dos gestores é o controle efetivo dos custos de produção nas unidades de produção das organizações, pois estes servem de parâmetro para atingir um bom desempenho do negócio. Neste sentido, no presente trabalho, considerado de natureza quantitativa exploratória, através de um estudo de caso, buscou-se analisar os custos na produção industrial e o resultado obtido com a proposta de modelo de medição de desempenho organizacional, por meio da aplicação de método de custeio denominado Unidade de Produção - UP. O presente trabalho, portanto, buscou analisar o comportamento organizacional, baseado em custos industriais, tendo como foco as análises de variações e o impacto gerado nos processos de gestão estratégica e na tomada de decisões em uma empresa frigorífica situada no estado do Rio Grande do Sul - RS.

O presente estudo foi motivado por lacunas teóricas sobre a governança e gestão de redes horizontais de empresas e suas relações com o capital social dos empresários e o desempenho das empresas participantes. Argumenta-se que, apesar do interesse acadêmico na cooperação interorganizacional, os estudos enfatizam excessivamente os motivos e benefícios das estratégias cooperativas, mas pouco os aspectos internos de organização das redes horizontais. Além disso, estima-se que no Brasil tenham sido constituídas até o presente aproximadamente 1.000 redes horizontais, formadas principalmente por micro e pequenas empresas que mantêm sua individualidade legal, mas usufruem dos benefícios que o trabalho em rede proporciona. Através de uma pesquisa com 218 empresas associadas a 34 redes horizontais no Brasil, analisou-se como a governança da rede, as práticas de gestão da rede e o capital social dos empresários estão relacionados ao desempenho empresarial. Os resultados mostram que a governança se modifica de acordo com as características da rede em termos de tempo de existência, número de associados e abrangência geográfica. Além disso, verificou-se a relação negativa da centralização das decisões nas redes tanto para o desempenho das empresas associadas quanto para o capital social dos empresários. Esse resultado aponta para um dilema que as redes brasileiras devem enfrentar à medida que crescem: desenvolver sistemas de governança que sejam suficientemente ágeis e eficientes em mercados altamente competitivos e que, ao mesmo tempo, garantam a participação dos empresários e o alinhamento das decisões com os interesses dos associados. As análises também confirmaram o papel do capital social do empresário como fonte de informações e recursos positivamente relacionados aos resultados da sua empresa, assim como o papel das práticas de gestão da rede para potencializar esse desempenho. Entre as contribuições teóricas do trabalho está a adoção de uma nova perspectiva do conceito de governança em redes horizontais de empresas, entendido aqui como as ‘regras do jogo’ da cooperação. O estudo também confirma a importância do número e diversidade dos contatos dos empresários dentro da rede, a qualidade dos relacionamentos e a semelhança cognitiva para o desempenho empresarial. Verificou-se ainda que o nível de acesso a informações atua como variável mediadora da influência do capital social sobre o desempenho empresarial. / This study was motivated by the theoretical gaps that exist in the network governance, network management and social capital of entrepreneurs and their relations with the performance of network firms. It is argued that despite the academic interest in interorganizational cooperation, studies overemphasize the reasons and benefits of cooperative strategies and give little attention to the internal aspects of the network organization. Besides that, it is currently estimated that in Brazil approximately 1,000 horizontal networks have been created. Such networks consist mainly of micro and small firms, which maintain their individuality, but enjoy the benefits that networking brings. Through a survey of 218 firms associated to 34 horizontal business networks in Brazil, the study analyzed how the governance and management practices adopted by the network and social capital of entrepreneurs are related to business performance. The study highlights that the network governance changes according to the characteristics of the network on duration, number of members and geographic coverage. In addition, there was a negative influence of centralized decision-making in networks, both for the performance of member firms and for the social capital of entrepreneurs. This result points to a dilemma that the Brazilian networks must face as they grow: develop governance systems that ensure the participation and alignment of decisions with the interests of members, while being sufficiently agile and efficient in highly competitive markets. The analysis also confirmed the role of the entrepreneurs’ social capital as a source of information and resources positively related to the performance of the firm, as well as the role of network management practices to enhance this performance. One of the theoretical contributions of the study is to adopt a new perspective on the concept of governance in horizontal business networks, understood here as the 'rules of the game' of the cooperation. The study also confirms the importance of the number and diversity of contacts, the quality of relationships and cognitive similarity that entrepreneurs have with their contacts for business performance. It was also found that the level of access to information acts as a mediating variable of the influence of social capital on corporate performance.

[pt] A digitalização da informação vem proporcionando mudanças nos relacionamentos dos indivíduos, na competitividade das empresas, influenciando até mesmo a forma de organização da sociedade. Esse contexto é objeto de análise de diversos autores que consideram a tecnologia da informação desde um ativo super valorizado, tal como as empresas ponto com, até uma commodity sem importância estratégica, em razão de poder ser facilmente copiada. O presente estudo debruça-se sobre essa questão do valor. Busca saber qual a contribuição da tecnologia da informação para as organizações. Para tanto, o trabalho percorre o caminho do estudo de casos empresariais como método de análise do processo valoração da tecnologia. O exame constata que o valor atribuído à tecnologia da informação tem estreita relação com o locus organizacional. É dependente da posição que ocupa no sistema de trabalho e do espaço alcançado por suas respectivas contribuições. A tecnologia da informação, normalmente, é um dos componentes dos processos do negócio e, portanto, o seu valor deve ser contabilizado em conjunto com outros aspectos na análise do desempenho organizacional. Conclui-se que o valor da tecnologia da informação torna-se mais visível e explícito nas atividades primárias da empresa, decorrente dos projetos de geração de receita da área de marketing e venda ou de redução de custo nos processos de fabricação e distribuição. Por outro lado, nas atividades de apoio, sua mensuração é mais complexa e menos tangível. / [en] 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.