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.

The article takes Hetai Gold Mine as example, economic balanced and objective profits grade under market economy conditions are adjusted and fixed to direct mine make full use of resource and obtain better economic results by analysing mine’s main technical and economical targets.