Due to the upcoming issues in manufacturing industries about the quality cost implementation, research of case study on manufacturing firm related to their quality cost implementation and its effect. This case study paper is to help deeper understanding of theoretical quality cost and actual quality cost in industries difference. To analyze the effectiveness of quality cost implementation, researcher found factory that has manufacturing process and operating in Indonesia. Researcher made case study on PT. Mikwang, which is located in Jeparah, to make case study on manufacturing company. Researcher uses the data that are related to quality cost activities to analyze the effectiveness of quality cost implementation. Example of the data are such as quality cost report, control chart, total production in unit and any other data from interview. In this case study paper researcher has found that PT. Mikwang has achieved target of their implementation of quality costs, even though PT. Mikwang’s strategy of implementation of quality costs was not exactly same as the theory that researcher had learned.