Under the background of the digital economy, the research on the optimization path of strategic cost management for enterprises is particularly important. This paper discusses key paths such as data-driven cost management systems, intelligent cost control, and collaborative cost management, revealing the profound impact of the digital economy on corporate cost management and proposing a series of optimization strategies. The data-driven cost management system requires enterprises to establish comprehensive data collection and analysis mechanisms, using big data and advanced analytical tools to achieve real-time monitoring and dynamic analysis of costs. This not only improves the accuracy of cost management but also enhances the enterprise's ability to respond to market changes. Secondly, the implementation of intelligent cost control, through automated and predictive cost management, enables enterprises to more effectively control and predict cost changes, thereby improving the efficiency of resource allocation and the quality of cost management decisions. Furthermore, the development of collaborative cost management emphasizes the synergy between internal departments of enterprises and with external partners. By breaking down information silos and promoting resource sharing and business collaboration, enterprises can achieve cost optimization throughout the entire value chain.