Heusler alloy is a ferromagnetic alloy based on the Heusler phase. It is an intermetallic alloy between metallic and non-metallic elements that can be non-ferromagnetic and has a BCC crystal structure. This paper presents the theory of thermodynamics and elastic deformation of full-Heusler A2BC alloy with BCC structure built on the basis of statistical moment method (SMM). The paper presents numerical results for the temperature and pressure dependence of the mean nearest neighbor distance between two atoms, the density, the volume, the thermal expansion coefficient, the isotherm and adiabatic compressibilities, the isothermal elastic modulus, the heat capacities at constant volume and pressure, Young’s modulus, the bulk modulus, longitudinal and transverse wave velocities of alloys Co2TaGa and Co2VGa when using the coordination sphere method and the Mie–Lennard-Jones pair interaction potential. Some SMM calculation results agree well with available ab initio calculation results.