Work in a project model is frequently found at accompany which focus in manufacturing, maintenance, and ship repair. Whit business competition that strict and competitive nowadays, quality and cost effi ciency improvement are steps that have to be achieved. Planning and allocation of resource that optimal in this case, is one of pledging choice. In a project, each activities often need the diff erent either time or labour. So, in a project which have more activities, the labour requirements which diff erent from day to day, will cause fl uctuation in labour requirements that have an impact that could make diffi cult to project planning. This research try to formulate a mathematic model, integer programming which can used to help project planning to avoid a big fl uctuate in allocation of resource, whit endeavour to equalize the using of labour everyday and keep pay attention to the existing restriction. Criteria of success carried out with calculate total deviation of labour allocation everyday with average cost that already determined. Model which developed, is applied on a project of Tug Boat 2 × 900 HP manufacturing and deviation of labour allocation compared with existing heuristic approach. This developed model allocation, shows a small total deviation that in which the labour allocation is closer to average cost.