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.

Based on the analysis of all sorts of conditional factors in mathematics teaching in high vocational colleges,the paper puts forward different teaching strategies,such as objective orientation,mass-based teaching,modernization teaching and arith-metic teaching,so as to enhance the effect of mathematics teaching in high vocational colleges.