Incremental costs associated with construction works during winter periods are considered in rela-tion to the new calculation method implemented by the Order of the Ministry of Construction, Hous-ing and Utilities of the Russian Federation of May 25, 2021, No 325/pr, instead of the previously used methods specified in the ГСН 81-05-02-2007 “Collection of estimation standards for addition-al costs during execution of construction and installation works in winter periods” and ГСНр 81-05-02-2001 “Collection of estimation standards for additional costs during execution of construction and repair works in winter periods”. The research was conducted using the methods of economic and statistical analysis, review of theoretical and practical materials, as well as the system approach. The conditions determining the impact of negative temperatures on construction and repair works are analyzed and classified. The costs associated with temporary heating of facilities completed within the heating period are analyzed. On the basis of the results obtained, directions for improv-ing calculations of incremental costs when executing construction and installation works in winter periods are proposed with the purpose of optimizing costs of construction objects.