Pelaksanaan suatu proyek sangat jarang ditemui proyek yang berjalan tepat sesuai yang direncanakan. umumnya mengalami keterlambatan, baik waktu maupun kemajuan pekerja, kemajuan dari suatu proyek dapat di ukur dengan membandingkan rencana kerja yang telah disusun sejak awal proyek sehingga diperlukan tindakan pengendalian waktu dan biaya. metode yang dapat digunakan dalam pengendalian waktu dan biaya serta dapat menunjukan prestasi kegiatan adalah metode konsep nilai hasil (earned value concept). metode konsep nilai hasil adalah konsep menghitung besarnya biaya menurut anggaran sesuai dengan pekerjaan yang telah diselesaikan atau di laksanakan. metode konsep nilai hasil dapat digunakan untuk menganalisis kinerja dan membuat perkiraan pencapaian sasaran dengan menggunakan tiga indikator, yaitu acwp (actual cost work performed), bcwp (budgeted cost work performed) dan bcws (budgeted cost of work scheduled). pada proyek pembuatan taxiway c di bandar udara juwata tarakan didapatkan nilai cv = 1 menunjukan biaya lebih kecil dari pada anggaran rencana. nilai sv>0 dan spi

The implementation of a project often rare to be found that runs appropriate to the plan. the common cause is delay, whether the time or the progress of the workers, the progress of a project can be measured by comparing the prearranged plan of work in the beginning of project so that requires action to control time and costs. the method that can be used in controling time and costs also to show the achievement activity was earned value concept method (earned value concept). the earned value concept method was a concept to calculate the magnitude of cost based on the suitable budget with the work that have been resolved or carried. the earned value concept method can be used to analyze the performance and to make estimation goal by using three indicator, there were acwp (actual cost work performed), bcwp (budgeted cost work performed) and bcws (budgeted cost of work scheduled). on the project of making taxiway c at juwata tarakan international airport was obtained the resume value cp= 1. it can be shown that the cost was smaller than budget plan. value sv> 0 and spi