Sometimes.  Many and most manufacturers require some kind of Capital Expenditure (CapEx) justification where somekind of ROI has to be constructed for any IT project over a given amount, say $100K.  Some process are better than others but only 15% actually measure results according to MESA International.  However, most company as usaul these day are missing the big fish.  A detailed ROI validated the system's requirements, migration path and business expectations if it is based on what level of improvement over what time period is expected on a granualar level from the actual quantified waste streams from a value stream analysis of the product workflow.  Otherwise, the requirements have no real connection to business expectations.