The study discussed determining the impact of strategic cost management (SCM) on total quality management (TQM) principles. The researcher reviewed the previous academic literature to identify the knowledge gap of the study and formulate its hypotheses through the descriptive and analytical approach. Data were collected from the study sample using the questionnaire. The questionnaire was distributed to the Sudanese Leather Company's accountants, administrators and industrial engineers. The researcher used exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) to distribute the questionnaire statements to the variables and structural equation modeling (SEM) to determine the effect of the independent variable on the dependent variables through SPSS and AMOS programs. The study concluded that: strategic cost management (SCM) has an effect on customer focus (CF) in Sudanese leather companies and that strategic cost management (SCM) has no effect on employee participation (EP) and continuous improvement (CI) in Sudanese leather companies.