In this paper, the capability index is introduced in order to improve the reliability of new concept machine tools and the method to improve the machine accuracy from the analysis of cutting process, statistical methodology and influence factors are proposed. In addition, the rib structure of bed and column in machine tools is analyzed by using the thermal impact method in order to analogize the rib pattern which has the small thermal deformation under thermal boundary condition. In the analysis of column rib structure, thermal boundary condition is separated to heat conduction and heat transfer to appropriate real boundary condition. Finally, performance chart of bed and column rib structure is provided for designer to estimate each rib pattern and select rib structure appropriating to thermal condition.