Abstract
In this paper, we propose a new method for determining sample size under consideration of several cost factors in work measuement. These costs arise at using the sample mean x^^- of n independent observations, instead of the expected value μ, of operation times with a normal destribution. Besides, the traditional method for the same purpose is desiged to assure with given precision ε and given confidence level 1-α. From the comparison of numerical results on the total cost and the precision of both methods, some additional information is given.
