Adopting the financial data of listed firms in Chinese IT industry in fiscal year 2012, this paper uses quantile regression analysis method to prove that marketing cost is the main reason affecting sales volume of firm, while assets, size of labor force and firm managerial ability are the determinants of the operating cost. Based on such analysis, this paper constructs an equation considering marketing capability and operations capability as the independent variables, and return on assets (ROA) as the dependent variable. This paper argues that firm performance is an important indicator to measure the firm operation status. Along with the expansion of firm scale, the marginal effect of the managerial ability on operating cost tends to decrease, while the marginal effect of labor size and firm assets tend to be incremental. Furthermore, with the expansion of sales scale, the marginal effect of marketing investment on sales volume tends to be incremental. Operations and marketing capabilities have a positive impact on firm profitability level, but the marginal effect is progressively decreasing. In order to achieve long-term sustainable growth of firm performance, operations capability and marketing capability should suppose to match each other.