驗收抽樣計畫為品質管理領域中一項實用之工具，其可作為買賣雙方間判定貨批是否允收之決策準則。文獻上已有許多學者應用各種不同抽樣檢驗策略發展出驗收抽樣計畫，其中快速轉換抽樣系統（Quick Switching Sampling System, QSS system）為一個由兩種不同檢驗水準之抽樣計畫的系統，當品質狀況良好時，可採用正常檢驗（Normal Inspection）；當品質狀況不佳時，則採用加嚴檢驗（Tightened Inspection），而這種快速轉換的機制，經證實可以在保障買賣雙方的品質水準和風險要求下，有效地節省抽樣成本。
傳統型驗收抽樣計畫針對製程產品品質的評估，常以良率為基礎，乃是追求產品品質能夠「符合規格」，然而根據現代化的品質觀念，符合規格已不再是最終追求之目標，而是應追求「符合目標值」，此概念可由田口博士所提出的損失函數做為評估的準則。
本研究利用製程損失指標Le發展出計量型快速轉換抽樣系統，並設計出三種不同參數類型之抽樣系統。其次，建立最佳化模型以最小化平均抽樣樣本數來求解出各類型抽樣系統在不同「品質水準」與「風險」要求組合之系統參數值。接著，除了針對所發展出之三種不同類型的QSS system進行評估與分析外，並與存在的計量型驗收抽樣計畫進行分析與比較。最後，以一實例分析作為說明，以供使用者未來應用的參考。

Acceptance sampling plan is a practical tool in quality management field. It can provide the vendor and the buyer a decision rule for lot sentencing to meet their requirements of product quality. Several acceptance sampling plans have been developed by using different strategies, one of them is quick switching sampling system (QSS system). QSS system is one of two-plan sampling systems, which involves only normal and tightened inspections and has a rule for switching between these two types of inspection. The normal inspection can be used when the quality is found to be good and tightened inspection is used when the quality of a product deteriorated.
Traditional acceptance sampling plan always focus on conforming to specification limits, but according to modern quality improvement theories or Taguchi’s quality philosophy, reduction of deviation from the target value should serve as the guiding principle rather than conforming to specification limits. And this concept can reduce the loss caused by the deviation.
For this reason, this paper develops a variables QSS system based on process loss index Le. Because QSS system has three different types, we will study each of them. Moreover, the behavior of the proposed plan under various parameters is studied and the plan parameters are determined by an optimization problem. The advantages of the proposed plan are discussed compared with the existing plans using the process loss function. Finally, an application example is presented for illustration and discussion.

鄭春生 (2010)，「品質管理：現代化觀念與實務應用」，全華圖書股份有限公司。

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