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Analysis of several acceptance sampling procedures is performed and improvement of the procedures is sug- gested in this thesis. The issue of an efficient calculation of exact (P1, P2) single sampling plans for sampling by variables and exact LTPD and AOQL single sampling plans for sampling by variables when the rejected lots are inspected is addressed. The calculation of the plans is done using exact formula for operating characteristic of acceptance sampling plan and the new plans have better characteristics compared to the plans computed in a usual way using just approximately valid formula for operating characteristic. The tables of plans calculated according to procedures suggested in this thesis are provided for a couple of input parameters combinations. Tools designed for working with acceptance sampling plans, tools for analysis and calculation of acceptance sampling plans is one of the outputs of this thesis. R language and environment for statistical computations was chosen for implementation. The tools are satisfactorily efficient and may be easily used even for acceptance sampling plans tables computation. Newly defined functions in R are supplied including their source code and basic documentation so that acceptance sampling plans can be computed as demanded in case that the particular input parameters set is out of the scope covered in the tables of plans provided here.