Acceptance Sampling:

Acceptance sampling is carry out on goods that already presents to determine what percentage of products conforms to specifications. These products can be items received from another company and evaluated by the attaining department, or they can be components that have passed out through a processing step and are evaluated by company personnel either in production or later on in the warehousing function.

Acceptance sampling is executed through a sampling plan. In this section we depicted the planning process for a single sampling plan that means a plan in which the quality is find out from the evaluation of one sample. A single sampling plan is described by n and c where n is the number of units in the sample and c is the acceptance number. The size of n can vary from one up to all of the items in the lot from which this is drawn. The acceptance number c mentioned the maximum number of defective items that may be found in the sample before the lot is discarded. Values for n and c are find out by the interaction of four factors that means  AQL, α, LTPD and β that quantify the objectives of the product's producer and its consumer.

The objective of the producer is to make sure that the sampling plan has a low probability of discarding good lots. Lots are described as high quality if they contain no more than a particular level of defectives and are known as acceptable quality level (AQL). Lots are described as low quality if the percentage of defectives is greater than a particular amount and are termed as lot acceptance percent defective (LTPD). The probability connection with rejecting a high-quality lot is mentioned by the letter α and is termed as producer's risk.

The probability related with accepting a low-quality lot is denoted by letter β, called as consumer's risk. The selection of particular values for AQL, α, LTPD and β is an economic decision depends on a cost trade-off or more typically on company policy.