The Information Technology [IT] has been considered like one of the current managerial environment more important components, offering great opportunities for the companies that have success in the offered benefits utilization for this use. This article has as main objective to present the relationship among the Information Technology utilization effective benefit business performance, and its application on the IT projects management, using a specific structure developed for this purpose. The methodology is case study on a company leader on its industry, with significant IT investment, which adopted this tool to evaluate and control its cost and the investment on this technology. The main result is this structure consolidation as a tool for analysis about cost and investment on IT; and its incorporation on the processes of IT projects management, even after its implementation. These results permit to conclude that it is possible to relate IT utilization with business performance and it should be the basis to decision making. Its contribution is the identification of offered benefits by IT, the relationship with business performance and its impact on IT projects management, offering important subsidies for its administration.