The quality and cost of manufacturing products is a significant problem in view of duality assurance, but the quality level of the incoming materials is not considered to determine in the economic order quantity of conservative inventory model. A typical situation we face is the difference of quantity between order quantity and the determined outgoing quantity after acceptance inspection. In this paper we present a procedure to reduce the difference of order(ingoing) quantity and outgoing quantity of incoming materials a method of justifying the acceptance plans whether accept or not by comparing with ingoing outgoing quality.