No
Gold is a cost (specifically, the cost to buy the materials needed to physically make the item).
Requirements are features that the crafter(s) 'need' to meet to work those materials.
You can note the difference in the Construction portion of any magic item (here, from a Belt of Tumbling)
Requirements Craft Wondrous Item, cat’s grace; Cost 400 gp
The different 'types' of construction demands are bolded (Requirements and Cost) and separated by a semicolon.
From Creating Wondrous Items,
To create a wondrous item, a character usually needs some sort of equipment or tools to work on the item. She also needs a supply of materials, the most obvious being the item itself or the pieces of the item to be assembled. The cost for the materials is subsumed in the cost for creating the item. Wondrous item costs are difficult to determine. Refer to Table 15–29 and use the item prices in the item descriptions as a guideline. Creating an item costs half the market value listed.