Abstract: Gold mining enterprises are facing a rapidly changing market environment and increasing competitive pressure.Therefore,the cost management mode must be raised to a strategic height.The paper states briefly the value chain and strategic cost management theory and analyzes the problems of cost management in gold mining enterprises.According to the strategic positioning of gold mining enterprises,their strategic cost management mode and basic frame are constructed.And the suggestions to guarantee the implementation are put forward.The purpose is to provide references for the strategic cost management of gold mining enterprises and improve the competitive advantage and economic benefits of gold mining enterprises.