ISO 9000 is used strategically for the creation of value in an organization, it aims to enhance all perspectives in the Balance Score Card; increase customer satisfaction, improve internal control, motivate employees and ultimately create the organization's competitive advantage by raising its quality standard to the next level. Although historical results have shown that ISO 9000 has a positive correlation with organizational performance, according to Fatima (2014), ISO9000 only becomes effective when organizations seek to improve their quality performance, rather than seeking the certificate for compete on the international market. Especially for those organizations in less developed countries, in order to have market presence and greater competitive advantages both nationally and internationally, the demand for ISO 9000 certificate increases. However, the ISO 9000 quality management system is a complex process and continuous, requires sustainable work involving people, processes and improvement, the mountain of ISO 9000 is more important than obtaining the certificate. Poor implementation of ISO 9000 could lead to serious product failures, which will bring huge losses and damage the organizations reputation. Furthermore, ISO 9000 has only been found to be effective “in improving the financial performance of large and medium-sized enterprises (Fatima 2014)”. For small organizations, improving quality management seems insignificant. Additionally, many organizations that have implemented the ISO 9000 system have struggled to balance customer needs and business value creation, with some failing by overemphasizing customer satisfaction rather than profit. Despite this, there is a lack of subcontractors, however the subcontractors are more distant from Mattel, after some time Mattel has totally lost control of both the suppliers and their quality control and, for children's toy companies, the quality is the most important part, as a result Mattel should always keep an eye on whether the products manufactured by suppliers are qualified, therefore the relationship with suppliers plays a vital role in Mattel's strategic management. The experience we learned from the Mattel case is that ISO 9000 is not only a certificate that can demonstrate how well built the quality control system is within an organization, but also the maintenance and implementation of the ISO 9000 in all aspects of value creation logic will benefit the In the long run, failure of internal control could result in huge disasters for the organization.