I heard this in a movie. What does it mean?
My time, as does most time, comes with a price. You make time.
This means:
My time is valuable, as is most people's. And, if you wish to take up my time, be prepared to pay my price.
The last bit is hard to decipher out of context, but I assume it has to do with the preceding conversation. You make time typically means:
I want you to free yourself long enough to pay attention to my problem.
But, it is usually not a polite request.
A reference to the movie and characters would certainly help.
But I would hazard this possible interpretation given the phrase as stated:
My time is worth money, so I tend to protect it from being taken by others.
You, on the other hand, make time for others and don't worry about the loss.
I would suggest
"Time is what you make it."
The whole phrase taken from a "stand alone" perspective would imply that the price of time is in the choice of what you would do with said time.
The speaker is saying that his time is valuable. You pay someone's labor costs, not just for what he does for you during that time, but for his choice to forego other pursuits. You are paying for time, for his time, for the use of his time.
The other statement elaborates on the idea. Time can't be manufactured, as this seems to say, but that's obvious. What he means is that time can only be used in a different way. You make time by taking time out of your schedule. By repeating the idea, the speaker is warning his audience not to waste his time--which is exactly what he's doing by repeating himself (only very briefly).