Relevance. To determine the stress-strain state (SSS) of thin-walled shells due to the complexity of obtaining numerical results, the theory of thin shells was developed with the introduction of the direct normal hypothesis to reduce the three-dimensional SSS to the two-dimensional one. With the modern development of digital technology and numerical methods of calculation, in particular the finite element method (FEM), it became possible to obtain numerical results without the use of the direct normal hypothesis, namely on the basis of the theory of elasticity in three-dimensional formulation even for thin shells. Aims. The aim of this work is to compare the efficiency of algorithms for the use of finite element stiffness matrices obtained on the basis of the theory of thin shells with the hypothesis of a straight normal and on the basis of the relations of the three-dimensional theory of elasticity. Methods. The results of comparative analysis of finite element calculations of thin shells using a two-dimensional sampling element in the form of a quadrangular fragment of the middle surface and a three-dimensional element in the form of an eight-node six-face are presented. The components of the displacement vector and their first derivatives were chosen as the nodal variable parameters. The functions of the form for both types of discretization elements were represented by products of Hermite polynomials of the third degree. Results. On the example of calculation of the cylindrical shell clamped at the ends it is shown that the two-dimensional statement in calculations of thin shells is adequate and allows to receive acceptable results at optimum costs of machine time.