The determinant variables of the performance of small and medium enterprises (SMEs) are associated to aspects of entrepreneurial capacity, regional economy, positioning in the market and type of operational management. These aspects are all influenced by the use of information technology (IT). This study investigates the intervening factors in the management process of these companies and proposes a model that contemplates IT as an integrant part of the enterprise planning. The model, based on the Competence Theory, identifies in the business context of the company the critical success factors, the capacities and resources necessary to it sustain and the metrical which should reflect the evolution of the results of the company in relation to its objectives. Associated to these capacities, IT resources are identified to be applied to upgrade the existing competences, or todevelop new ones, according to the strategic focus and positioning of the company in the market. It was conducted an empirical research, with survey and structured equation modeling, that characterizes the intervening factors which contributes to the successful use of this resource. The universe of this research was the manufacturing enterprises of Espírito Santo, Rio de Janeiro and Minas Gerais, that represents 21 per cent of the Food and Beverage SMEs of the country. It is also postulate the effect of IT Competence on the Enterprise Performance, intermediate by Organizational Learning and the IT Strategic Use. The importance of the investigation was linked to the need to develop an IT implementation model more adequate to the sector idiosyncrasy. The model construction contemplates the IT as a strategic resource. The model was implemented in a median size company with the use of action-research. During the first implementation cycle the enterprise showed an upgrade of operational performance, with an impact at the key metrics for the organization success. At the second cycle, the company implemented a new manufacturing strategy after a new business context analysis.