how to tailor kernel / system ??

how to tailor kernel / system ??
is any some tutorial?

It depends on what you want to do…are you asking about customizing the kernel itself? Or system packages? Sometimes it is a mix. If you give an example use-case of something you’d like to accomplish it might be easier to give an answer.

thank you very much first.

Please note that a new release of L4T R28.1 just came out (available for use on command line or via JetPack 3.1). There may be differences in kernel build between R24.2.1 (the version which R28.1 obsoletes). Here is a short bit of information on R24.2.1:
https://devtalk.nvidia.com/default/topic/936880/jetson-tx1/jetson-tx1-24-1-release-need-help-with-complier-directions-can-not-complie/post/4885136/#4885136

The L4T page which has a given version available for download also has documentation download.

Note that other information on the internet for kernel compile, kernel configuration, and Ubuntu system administration all apply to the Jetson. In many ways Jetson is just like any other Ubuntu Linux systems.