Abstract: Strategic cost management is a management theory whose basic theoretical structure consists of value chain analysis and cost drive analysis.By analyzing the strategic positioning and cost drive of an enterprise,the strategic cost management provides basis for strategic decision making of an enterprise.As for gold mining enterprises,proper outsourcing can improve the core competence of an enterprise and continuously strengthen the reflection of an enterprise to the market.The adoption of strategic cost management control theory,the paper thoroughly analyzed the outsourcing cost control of a gold mining enterprise,pointed out the problems,and based on practical cases of gold mines,put forward corresponding solutions,providing new ideas to control cost,improve comprehensive utilization level of resources,and promote sustainable development of gold mining enterprises.