I want to use the bash timing variables in my makefile for example in my terminal I can do this and it works
MY_TIME=$SECONDS
echo $MY_TIME
PROGRAM_NAME = myLittleProgram
...
$(PROGRAM_NAME) : myLittleProgram.o
I know the above works, as it is in my own makefile (program names and object names changed to protect the innocent).
"Variable references can be used in any context: targets, dependencies, commands, most directives, and new variable values. Here is an example of a common case, where a variable holds the names of all the object files in a program:"
objects = program.o foo.o utils.o
program : $(objects)
cc -o program $(objects)
$(objects) : defs.h
http://web.mit.edu/gnu/doc/html/make_6.html