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The readers are discouraged from worrying their heads with the provenance of these numbers, and the closest they get to an explanation is a reference to a table where such coefficients are kept, and this table was generated by a higher authority. No further explanation is found in the books I have seen by Douglas Montgomery, J.M. Juran, or Don Wheeler. (View Highlight)

This derivation confirms that the published coefficients are based on the assumption that the monitored variable is Gaussian. Of course, it doesn’t prove it but it is highly unlikely that any other distribution would produce the exact same coefficients. (View Highlight)