You can observe the Makefile used for this tutorial in reference-files/Makefile. The top-level settings include:
VPP: Vitis compiler path to compile the kernel code.
EMCONFIGUTIL: The path of the utility that creates emulation configuration file,
emconfig.json.DEVICE: The target platform.
EXE_OPT: The runtime options passed as command line arguments: Compiled kernel
xclbinfile.