Abstract
The main purpose of the article is to review and present the main methodological provisions on the calculation of the cost of construction of oil and gas facilities, as well as to determine the directions for their improvement. The issue of improving methodological approaches to calculating the cost of construction of oil and gas facilities is relevant and debatable. This is due to the fact that currently there is a situation of non-compliance with the declared labor intensity, cost and timing in the construction of oil and gas facilities. Hence, there is a need to create a mechanism for reliable and rational formation of the cost of construction of oil and gas facilities, as well as methodological support for managing the processes of its formation
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