How can you link your budget to improve profitability ?

Budget holds vital information of costs of each work activity segregated to each of its resources.

Simply for example if we consider block work, it holds how much manpower cost we can bear for1m2 of block work casting. This information can be used as a ceiling cost, when negotiating unit rates with subcontractors who are doing block work at unit rate basis. If the negotiated unit rate is lower than the budget cost, there is profit from the budget.

(It must be assumed that generally the cost in the budget is lower than the price quoted in the tender. Which means if the actual cost of the work is lower than the budget, we are having profit from the budget.)