In this paper,an enterprise reporting period financial statements based on the data,analysis of the liabilities and long-term solvency,and other financial indicators,calculated on sales,gross margin sales,cost of sales,cost of sales ratio,and profitability targets.

Based on comparing and analyzing accounting profit and cash flow, this paper designs earnings target of cash flow, which include cash earnings per share and cash return on total assets.

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.

Product profitability analysis using operating cost method;

The Empirical Analysis of Company Profitability and the Quality of Accounting Information;

Evaluate the profitability of enterprises and improve the comprehensive use of indicators;

Ageneral analysis on profit ability of joint-stock company by principal-component analysis method;

By investigation,the industrial status and its characteristics in Yancheng city zone are studied from the ownership structure, the ratio of light industry to weight industry,the walk structure,the industrial quality,the profit ability and the developing ability.

Due to the historic influence of planned economic system and unclear proprietary rights, the four banks have not built up a profit-aimed operation system, and pay insufficient attention to banks earning power, though they have aimed at becoming true commercial banks.