This research examined the effect of manufacturing strategy on firms performance, in term of financial performance. The questionnaire sent to CEOs (ChiefExecutive Officer) ofmanufacturingfirms listed on Standard Trade &Industry Directory Indonesia 2002 which published by Kompas, PT The result ofsimultaneously testfound that cost strategies, quality strategies, flexibility strategies and delivery strategis have significant relationship with firm performance. It is implies the fact that appropiate strategy can improve the performance ofan organization. This research found that Indonesia manufacturing firm that adopt quality strategies can achieve better performance in term offinancial performance. However, the result ofpartially test did not support to two hypothesis formulated, it show that cost strategy did not have significant relationship with firm performance, and this research also no found the significant relationship between flexibility strategies andfirm performance. Thefindings ofthis study support thefact that manufacturing strategy can be practiced in Indonesia. The findings ofthis study also implies that an appropiate manufacturing strategy is required to ensure high performance. 
Key words: Manufacturing Strategy, Cost Strategy, Quality Strategy, Flexibility Strategy, Delivery Strategy andPerformance.