We present an alternative theoretical approach to calculating Surface-Enhanced Raman Scattering enhancement factors using matter-mediated resonance coupling. The framework parametrizes field enhancement through β(E,ρ) = βu2080(ρ/ρu2080)^0.2 Σu2099 Γu2099/[(E-Eu2099)²+Γu2099²], where coupling strength depends on local energy density ρ and resonance with matter excitations at energies Eu2099. For gold nanoparticle hotspots at plasmon resonance (E = 2.3 eV, ρ = 2×10²u2078 eV/m³), this approach yields β = 179, producing enhancement factors consistent with classical electromagnetic predictions when coupled through molecular susceptibility χ ≈ 10u207bu2074. The formulation offers complementary physical insight by explicitly incorporating matter's spectral response into the enhancement mechanism, suggesting that field concentration and material resonances are coupled rather than independent effects. While numerically equivalent to established methods for standard SERS configurations, this framework may provide computational advantages for complex multi-resonance systems or guide design of resonantly-optimized nanostructures.