By analyzing the real examples of the target Profit of the real estate development projects, this article explains how the real estate enterprises make the prediction about the target profit,set up the best target profit and analyze the sensitivity of the target profit to improve the rationality of their projects and avoid blind investment.

According to management concept of whole budget management,an enterprise swifts its profit control high- light to base level,and by means of establishing three systems of budget decomposition,economy checking and examina- tion of responsibility,sets up target profit insurance system,which obviously improved management and promoted stable growth of economical profit.

Practising master budget management should be oriented to the target profit.

Exploration after shipbuilding enterprise using target cost management under the supply/demand chain;

On the target cost management during the engineering construction;

Study on target cost management and control of commercial bank;

Fixed cost,planned cost,standard cost and goal cost are all standards under the control of the enterprise cost.

The article discusses the model of road construction enterprises to carry out object cost management,introduces object cost formulating and decomposing ways and meanwhile it makes analysis and examination of the implement performance and briefly presents management effect.

Expresses that the object cost control under supply chain is mainly based on the total product.

The paper states the establishment and enforcement of object object cost and the importance of it in modem enterprise.