Option Explicit

Private Declare Function QueryPerformanceFrequency Lib _
      "kernel32" (ByRef Frequency As Currency) As Long

Private Declare Function QueryPerformanceCounter Lib _
      "kernel32" (ByRef TimerValue As Currency) As Long

Private i_Frequency As Currency

Public Sub Init_ExactTimer()
  QueryPerformanceFrequency i_Frequency
End Sub

Public Function ExactTimer_Value() As Currency
  QueryPerformanceCounter ExactTimer_Value
  ExactTimer_Value = ExactTimer_Value / i_Frequency
End Function

Option Explicit
Dim LastStop   As Currency

Private Sub Form_Load()
  Init_ExactTimer
End Sub

Private Sub cmdStopTime_Click()
  If cmdStopTime.Caption = "Stop &Timer" Then
    MsgBox "Seit dem letzten Click sind " & _
          ExactTimer_Value() - LastStop & " Sekunden vergangen"
    cmdStopTime.Caption = "&Start Timer"
    Exit Sub
  End If
  cmdStopTime.Caption = "Stop &Timer"
  LastStop = ExactTimer_Value()
End Sub