Since both the influences of the bidding failure risk and the target of expected profit on the decision cognitive psychology of generation companies are taken into account, the bidding strategy gained by the method is more consistent with the generation companies’ psychological desire.

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.

Starting from the benefit budget,asset-liability budget and cash flow budget,this paper probes into the application of financial budget management in enterprise.

Next, around its strategic characteristic, it explains several key problems such as strategy-based budget goal .