The paper focuses on quality improvement strategy for manufacturing process. Managers used all kinds of quality improvement methods to keep their product qualities stable. When the process was abnormal and made the qualities out of range and then defective. In different industries, which have various quality improvement methods and procedures, those had more complicated relationship between quality costs and revenue. For the purpose of finding the best quality improvement strategy, this paper presents an incremental profit model. We assumed that the characteristic of product was normally distributed with known mean and variance, and assuming a reasonable improving cost and expected profit structure to obtain optimal values for the process mean and variance. Furthermore, we also developed a numerical example to illustrate the meaning of this research and the result, which could be used for future studies and practical applications.