Review article

The article presents the author`s methodical approach to the capital cost calculation, depending on the distribution of risks between the project participants. The methodology of one of the proposed methods of calculation is analyzed, namely, the «costs plus remuneration», based on the estimation of the resources cost, in accordance with the work schedule. The author's approach advantage, in comparison with the currently used method based on the use of specifications, allows achieving the calculations objectivity taking into account the technological features of the work production in modern conditions and, accordingly, forming a catalogue of the object construction cost. Synchronization with accounting records will allow carrying out the plan-factual analysis, the results of which will enable to search for solutions for optimizing the future costs and increasing the investment efficiency.