在每個產品之中都存在一定程度的變異性，同時沒有兩個產品是完全一樣的，既然變異性可以用統計方法來敘述，因此統計方法在品質改善中扮演一個標竿模型。允收抽樣是在品質管制中的一個統計方法，用來幫助決定一個生產程序的輸出產品符合規格。允收抽樣的主要目的是決定要接受或拒絕一批產品，當我們想要控制存在食品中某些成分的比例時，例如防腐劑，我們假設存在食品中的防腐劑會依循正卜瓦松分布。
本篇研究嘗試設計基於正卜瓦松分布的單一與重抽樣之屬性計畫，抽樣程序與作業曲線分別建立與造表，並整理在本研究之中。也為了使用說明的目的，我們利用實務上的範例來說明如何使用與實行基於正卜瓦松分布的單一與重抽樣之屬性計畫。

There is a certain amount of variability in every product, consequently, no two products are ever identical. Since variability can only be described in statistical terms, statistical methods become a role model in quality improvement efforts. Acceptance sampling is one of the statistical methods in quality control area to help ensure that the output of a process meets requirements. The main purpose of acceptance sampling is to decide whether to accept or reject a lot of product. When we want to control some of proportion of substance that existed in food products like preservative, we can assume that preservative that existed in the food product is followed Zero Truncated Poisson (ZTP) distribution.
This research attempt to design single and resubmitted sampling plan under the conditions of ZTP distribution. Sampling process and operation curves with tables were created and organized in this research. For illustrative purpose, an example is presented to demonstrate the use of determination of single sampling plan and resubmitted sampling plan by attributes under the conditions of ZTP distribution.

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