PREFIX means nothing in qmake files. The target for files is accomplished using the target parameter. Therefore, if you want PREFIX to determine the base location, for example /usr/local , you can do something like this:
isEmpty(PREFIX) { PREFIX = /usr/local } TARGET = myapp TARGET.path = $$PREFIX/
isEmpty(PREFIX) will allow you to change it during a command line call to qmake, for example.
qmake PREFIX=/opt
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