In the classical risk model,it is often assumed that each type of risk is independent of each other and there is no interest force,thus the model usually doesn t match with the facts.

In view of the issue of poor profitability that China's construction industry suffered for a long time, and taking a special investigation conducted in a northern China city as background, factors that influence the profit-making capability of construction enterprises are analyzed from angles of clients, contractors and the third party in the construction market.

The paper has researched the impact of ERP adoption on operational capability and profit-making capability of Chinese firms.

The Analysis of the Enterprise s Debt-Paying Ability and profitability;

The application of actiyity-based costing analysis in customer ralationship management——An analysis of the customer profitability;

The profitability, one of the important parts of CRM, is analyzed with the principle of ABC to offer the basis for the relevant decisions.