The construction project is an effort to realize a building that includes civil engineering, architectural work and also involves other scientific disciplines. Targets for construction work include quality of work that meets specifications, costs, and limited work time. The implementation of a construction project requires three resources, such as human, material and financial resources. The three resources must be controlled intensively so that the project does not run according to the target and minimum costs. Cost control in the implementation of construction work is a very important thing. One method of cost control is Value engineering. Value engineering aims to achieve the best value for a project or process by defining the functions needed to achieve the value objectives and deliver those functions at a minimal price (the cost of building a life or use of resources), consistent with quality and expected performance. The biggest cost for the Lemah Abang road and bridge works project is on the earthworks. The cost components of earthwork are power and tools. Savings on these two components can be done with the method of optimizing power and tools. Construction components that have the potential to save (cost-saving) based on the breakdown of the cost model, Pareto distribution and cost to worth analysis are on earthworks that are quarried stone, soft stone quarry, ordinary earth excavation. The total cost of earthworks is Rp. 18,251,293,214.76 after VE with alternatives to using heavy equipment including excavator 1.20 m3 bucket capacity, rock breaker production capacity of 28.00 m3 / hour, dump trucks capacity of 8.00 m3 the total cost of earthworks to Rp. 11,942,285,007,160 resulting in savings of Rp. 5,703,583,221,900, if calculated based on a percentage of 31.25% of the total cost of earthworks or 10.75% of the total work.