CHAPTER I

INTRODUCTION TO STUDY
INTRODUCTION
Spinning in conversion of fibers into yarn. These fibers can be natural fibers
14% to Industrial Production, 9% of excise collections, 18% of employment in
industrial sector, and has 16 % share in country's export. Textile industry provides
employment to 35 million people in India.
RAW MATERIAL:
(Cotton) or manmade fibers (polyester). Spinning also entails production of
manmade filament yarn (yarn that is not made from fibers). Final product of spinning
is yarn. Cotton value chain starts from Ginning that adds value to it by separating
cotton from seed and impurities.
Market:
The world cotton cultivation area and cotton production are estimated at around
% 30-31 million hectares and 20 million tons respectively.
The biggest cultivators of cotton are America, India, China, Egypt, Pakistan,
Sudan and Eastern Europe. India is the third largest producers of cotton after USA and
China. USA has a considerable share in world exports. India and China both fall short
of their domestic requirement and are net importers.
Andhra Pradesh is 3rd largest state in India which grows cotton. Among the
consumers China leads the way being followed by India, Pakistan, USA and Turkey.
Indian Textile Industry contributes 4% to the GDP of the country, it contributes
Ring-spinning is the most common spining method in the world. Other systems
include air-jet and open-end spinning. Open-end spinning is done using break or openend spinning. This is a technique where the staple fibre is blown by air into a rotor and
attaches to the tail of formed yarn that is continually being drawn out of the chamber.
Other methods of break spinning use needles and electrostatic forces.

The processes to make yarn short-staple yarn (typically spun from fibres from
0.75 to 2.0") are blending, opening, carding, pin-drafting, roving, spinning, andif
desiredplying and dyeing. In long staple spinning, the process may start with
stretch-break of tow, a continuous "rope" of synthetic fibre.
In open-end and air-jet spinning, the roving operation is eliminated. The
spinning frame winds yarn a bobbin.[5] Generally, after this step the yarn is wound to a
cone for knitting or weaving.
In mule spinning the roving is pulled off a bobbin and fed through rollers, which
are feeding at several different speeds.
This thins the roving at a consistent rate. If the roving was not a consistent size,
then this step could cause a break in the yarn, or could jam the machine. The yarn is
twisted through the spinning of the bobbin as the carriage moves out, and is rolled
onto a cop as the carriage returns. Mule spinning produces a finer thread than the less
skilled ring spinning.

CHAPTER II
INTRODUCTION TO ORGANISATION
HISTORY

In 1951, a technocrat who was also a cotton grower and ginner started a
Spinning Unit with 6,160 spindles at Coimbatore, in South India. This was the
beginning of SULUR RANGA TEXTILES has 94000 spindles and 1440 rotors.
Spinning is a major part of the textile industry. It is part of the textile
manufacturing process where three types of fibre are converted into yarn, then fabrics,
which undergo finishing processes such as bleaching to become textiles.
The textiles are then fabricated into clothes or other products. There are three
industrial processes available to spin yarn, and a handicraft community who use hand
spinning techniques. Spinning is the twisting together of drawn out strands of fibres to
form yarn, though it is colloquially used to describe the process of drawing out,
inserting the twist, and winding onto bobbins
Hand-spinning was a cottage industry in medieval Europe, where the wool
spinners (often women and children) would provide enough yarn to service the needs
of the men who operated the loom.
During the industrial revolution, spinners, doffers, and sweepers were employed
in spinning mills for the 18th to 20th centuries. Many employees of the mill were
children, who were preferred due to their small size and agility

COMPANY DETAILS
SULUR RANGA TEXTILES
Industry

SPINNING MILL

Founded

1951
3

Headquarter
s

SULUR, Head Office

Area served

ASIA

Key people

K..A.MUTHUMARAN
(Chairman and Managing Director)

Services

Yarn Trading, Manufacturing and Exporting

PRODUCT PROFILE
We have a wide range of pure cotton and blended yarns. We are sure we have
the yarn you need. If not, well make it for you!
The marketing of fabrics is done through Del Credere Agents who are appointed
by the Company for directly supplying fabrics to garment manufacturers and other sub
agents territorially. The yarn produced at its most modern spinning unit at Dhamni is
very well accepted in the market. The Companys products i.e. yarn and fabrics are of
premier quality and enjoy a very good reputation.
The Ruby Mills fabrics have been extremely well accepted in the market and
have been marketed as Rubys fabrics. The Company claims to charge a premium over
their competitors by 5-10%.
The Company has been exporting fabrics and yarn mainly to USA, Europe and
UK, and its products are well accepted in the Export Markets

The Range of cotton yarn that we produce is as follows.

Count Ranges

Ring yarn (Ne) - 30/1 to 80/1

Compact Yarn (Ne) - 30/1 to 80/1

TFO Doubled Yarn (Ne) - 40/2 to 80/2

OE Yarn (Ne) - 10s to 20s

We manufacture 100% cotton yarn counts varying from 24s to 140s combed
which goes for the manufacture of premium branded shirts and t-shirts globally.
Our products are made from various imported and indian cotton.
We take pride in our contamination free cotton yarn that gives us a special niche
in the market. Ambikas yarn has been widely accepted and appreciated in the industry
by prominent top shirt manufacturers and knitted garment manufacturers, domestically
and world-wide. It is well reputed for its contamination free 100% cotton ring spun &
compact yarn manufactured exclusively for shirting. Hard twist and Soft twist with
420 min and cylindrical dye cones for weaving, and S & Z twist yarn from counts
24s to 140s for knitting are also our regular notable features.

Our manufacturing process is thoroughly monitored by our quality control

system which is unparalleled in the industry

PRODUCT RANGE
O/E Yarns - Cotton & P/C
Ring Spun Yarns Cotton
P/C
Special Yarns Slub

6s to 20s
10s to 90s
30s to 70s
10s to 60s

It extensively uses imported cotton from Egypt, Supima from US, Pima from
Israel and also organic cotton. Cotton is checked through camera based contamination
eliminators installed in blow room with polypropylene checking at two levels before
feeding into cards. The annual production of yarn is more than 34,000 tons, which
include the following :
Ring Spun: 100% cotton, polyester blends, viscose blends, modal blends, linen
blends and lycra blends
Open End: 100% cotton, PC Blends
Specialty yarns such as Core spun, multi fibre blend, multi count, multi twist
and slub yarn, neppy yarn, siro compact yarn, snow yarn, linen blends
Melange Yarn
Organic Cotton Yarn

 BCI cotton Yarn

Carbon Yarn
Kermal Blended Yarn
Loyal has a total of 2, 00,000 spindles and 4800 rotors producing following yarns:
Open End Raw white Yarns: Ne 6s to Ne 24s
Ring Spun Carded Raw white yarns from Ne 10 s to Ne 36s
Ring Spun combed compact raw white yarns from Ne 10s to 120s
Compact Melange yarn: Ne 20s to Ne 40s offered in 100% Cotton, Polyester
cotton mlange blends (52/48, 50/50, 60/40) blends, Cotton
Viscose mlange blends (85/15, 90/10, 95/05, 99/01)
Fashion : Tri Blend ,Snow,Slub,Linen Blends,Siro Compact,TFO ,Gassing
Fibers Used : Cotton (Indian,Organic,BCI,GIZA,CMIA) ,Polyester ,Modal,
Micro Modal ,Viscose ,Bamboo

CHAPTER III
8

ORGANISATION CHART

MISSION

To provide quality products to customers and explore new markets to

promote/expand sales of the company through good governance and foster a sound
and dynamic team, so as to achieve optimum prices of products of the company for
sustainable and equitable growth and prosperity of the company.
The British government was very protective of this technology, restricting its
export. By the aftermath of World War I the colonies where the cotton was grown
started to purchase and manufacture significant quantities of cotton spinning
machinery. The next breakthrough was with the move over to break or open-end
spinning, and then the adoption of artificial fibres. By then most production had
moved to India and China.
VISION

To transform the company into a modern and dynamic yarn, cloth and processed

cloth and finished product manufacturing company with highly professionals and fully
equipped to play a meaningful role on sustain able basis in the economy of INDIA.
To transform the company into a modern and dynamic power generating
company with highly professionals and fully equipped to play a meaningful role on
sustainable basis in the economy of INDIA.

CHAPTER IV
FUNCTIONAL DEPARTMENTS
10

MANUFACTURING PROCESS& TECHNOLOGY

Spinning process is shown in the flowchart given below. Cotton which is in the
form bales is fed to blow room followed by various operations like carding and
combing depends on the requirement. The final yarn of required specifications are met
through these operations and winded.

Cultivating and harvesting[edit]

Cotton is grown anywhere with long, hot dry summers with plenty of sunshine
and low humidity. Indian cotton, gossypium arboreum, is finer but the staple is only
suitable for hand processing. American cotton, gossypium hirsutum, produces the
longer staple needed for machine production.

Ginning

11

The seed cotton goes in to a Cotton gin. The cotton gin separates seeds and
removes the "trash" (dirt, stems and leaves) from the fibre. In a saw gin, circular saws
grab the fibre and pull it through a grating that is too narrow for the seeds to pass. A
roller gin is used with longer staple cotton. Here a leather roller captures the cotton. A
knife blade, set close to the roller, detaches the seeds by drawing them through teeth in
circular saws and revolving brushes which clean them away.

Preparatory processes - preparation of yarn

Ginning, bale-making and transportation is done in the country of origin.

Opening and cleaning

Platt Bros. Picker

Cotton mills get the cotton shipped to them in large, 500 pound bales. When the
cotton comes out of a bale, it is all packed together and still contains vegetable matter.
The bale is broken open using a machine with large spikes. It is called an Opener. In
order to fluff up the cotton and remove the vegetable matter, the cotton is sent through
a picker, or similar machines.

Blending,
Mixing & Scutching

12

Scutching refers to the process of cleaning cotton of its seeds and other
impurities. The first scutching machine was invented in 1797, but did not come into
further mainstream use until after 1808 or 1809, when it was introduced and used in
Manchester, England. By 1816, it had become generally adopted. The scutching
machine worked by passing the cotton through a pair of rollers, and then striking it
with iron or steel bars called beater bars or beaters. The beaters, which turn very
quickly, strike the cotton hard and knock the seeds out. This process is done over a
series of parallel bars so as to allow the seeds to fall through. At the same time, air is
blown across the bars, which carries the cotton into a cotton chamber.
Carding
Main article: Carding

Carding machine

A Combing machine

Carding: the fibres are separated and then assembled into a loose strand (sliver
or tow) at the conclusion of this stage.
The cotton comes off of the picking machine in laps, and is then taken to
carding machines. The carders line up the fibres nicely to make them easier to spin.
The carding machine consists mainly of one big roller with smaller ones surrounding
it.

Spinning
13

The mule was an intermittent process, as the frame advanced and returned a
distance of 5ft.It was the descendant of 1779 Crompton device. It produces a softer
less twisted thread that was favoured for fines and for weft.

The ring was a descendant of the Arkwright water Frame 1769. It was a
continuous process, the yarn was coarser, had a greater twist and was stronger so was
suited to be warp. Ring spinning is slow due to the distance the thread must pass
around the ring, other methods have been introduced.
Sewing thread, was made of several threads twisted together, or doubled.
Ring-spinning is the most common spinning method in the world. Other systems
include air-jet and open-end spinning. Open-end spinning is done using break or openend spinning. This is a technique where the staple fibre is blown by air into a rotor and
attaches to the tail of formed yarn that is continually being drawn out of the chamber.
Other methods of break spinning use needles and electrostatic forces.
The processes to make yarn short-staple yarn (typically spun from fibres from
0.75 to 2.0") are blending, opening, carding, pin-drafting, roving, spinning, andif
desiredplying and dyeing. In long staple spinning, the process may start with
stretch-break of tow, a continuous "rope" of synthetic fibre. In open-end and air-jet
spinning, the roving operation is eliminated. The spinning frame winds yarn a
bobbin. Generally, after this step the yarn is wound to a cone for knitting or weaving.
In mule spinning the roving is pulled off a bobbin and fed through rollers, which are
feeding at several different speeds.This thins the roving at a consistent rate. If the
roving was not a consistent size, then this step could cause a break in the yarn, or
could jam the machine. The yarn is twisted through the spinning of the bobbin as the
carriage moves out, and is rolled onto a cop as the carriage returns. Mule spinning
produces a finer thread than the less skilled ring spinning.

14

The mule was an intermittent process, as the frame advanced and returned a
distance of 5ft.It was the descendant of a 1779 Crompton device. It produces a softer,
less twisted thread that was favoured for fines and for weft.

The ring was a descendant of the Arkwright water frame of 1769. It was a
continuous process, the yarn was coarser, had a greater twist and was stronger so was
suited to be warp. Ring spinning is slow due to the distance the thread must pass
around the ring, and similar methods have improved on this; such as flyer and bobbin
and cap spinning.
Sewing thread, was made of several threads twisted together, or doubled.
The pre-industrial techniques of hand spinning with spindle or spinning
wheel continue to be practiced as a handicraft or hobby, and enable wool or unusual
vegetable and animal staples to be creatively used.

(i) The ring spinning frame complete the manufacture of yarn By drawing out the
roving By inserting twist By winding the yarn on bobbins. (ii) Ring Spinning draws;
twists & winds in one continuous process. The traveler carries the yarn as it slides
around the ring, thus inserting the twist. The ring spinner is made up of the following
parts:
1. Spools on which the roving is wound.
2.A series of drafting rollers through which the roving passes.
3.A guiding ring or eyelet.
4.A stationary ring around the spindle.
5.A traveler-a small, V-shaped clip on the ring.
6.A spindle.

15

4. Flexibility permits the fibers to be twisted around one-another.

BLOWROOM DEPARTMENT:
All the varieties of cotton are cleaned and mixed with each other and it is became a
lap on. Drawing department: The sworn comes as 8 threads and that is put in the
drawing and then its become as an even one. And it goes for another process. Simplex
department The sworn comes as an even one after became an even one it is put in the
simplex machine and it is converted into rowing yarn. Spinning department.
After becoming a rowing yarn it is put in the spinning machine then the cotton
incompletely converted in yarn. And in coaning processes the yarn are coaned. Coan
winding: After became yarn it is put in the coan winding and it is became a coan yarn.
PRODUCTION PROCESSES
Mixing of varieties of cotton Blow room process Carding process Drawing
process Smilax process Spinning process Coan winding
PACKING PROCESS STORES DEPARTMENT
The purchased raw materials are stored in stores room for the production
processes. In the storage department they are having a large area of gowdon for storing
their purchase of raw material and they are keeping safe from destruction until they
used for production process.The main function of the storage is due to avoid un
necessary accidents like fire, theft etc the stock level can be identified by maintaining
the proper ledger accounts. This department is under the control store man.
SALES DEPARTMENT
Sales are the activities involved in selling the product. Salesare the most
important part of every business. It means the goods are transferred for money. The
prices of finished products are determined by the managing director. The sales
manager sells out the product through the brokers, commission agents etc. sales are

16

made at various places in India like Kolkatta, Mumbai, Pune, Jaipur etc. The sales are
made at regular intervals.
MARKETING DEPARTMENT
Marketing is the main function because without the market the goods cannot be
sold out. But in the field of textile the role of the marketing department is not much
necessary, because the entire produced good are not the finished goods and it should
take away for the further process. In they are marketing the two varieties of yarn as
40and 30 based on their thickness. The 40 is used for making shirts and 60 are used
for making pants. In the manager directly deals with the other nearby buyers. So the
marketing department is not done in full effort.
Hours of work limited to twelve a day
Boys and girls to sleep in separate dormitories with no more than two to each bed
Compulsory education to be provided in the arts of reading writing and arithmetic
Each apprentice to be provided with two suits of clothes
On Sunday children to be instructed in Christian worship
Sanitation to be improved
Regulation was ineffective until the mills were subject to inspection in 1833 with
the establishment of a factory inspectorate consisting of four factory inspectors who
had the power of magistrates.
Percentage of cotton factories
Year

183

183

184

185

185

186

186

187

187

187

17

amoun 13.2 4.7

5.8

4.6

6.5

8.8

10.4 9.6

14.0 12.8

The 18th-century woollen industry of small producers in southern England was far
different from the Yorkshire-based worsted industry where the clothier imported and
owned the raw material and sold the cloth. He put out work to small weavers, in effect,

ACCOUNTS DEPARTMENT
Accounts department also plays a vital role in the businesses by monitoring the
income and expenditure, regulating receipts and payments the financial strength as
otherwise of the unit at any time. Accounts helps to know weather the businesses are
in running progress or not. So hence every business needs to maintain the accounts as
per the rule of the government and want to pay the tax according to the profit of
business.
Accounts help to know the current financial position of businesses when ever
needed. Further it will help him to know the level of the investment in the fixed assets,
working capital, fixed expenses etc. maintains all the account with the help of well
experienced accountants.
FINANCE DEPARTMENT
Finance is necessary for the every business. Sulur Ranga Textile Mills have
invested over 4.5 cores of the capital and the other raw materials which include all
expenses. This textile has borrowed over a loan from Indian bank and Vijay bank.
Credit purchases are avoided due to proper financial assistance.
TEXTILE RAW MATERIAL:

18

Raw material is a unique substance in any production oriented textile industry. It

plays a vital role in continuous production and for high quality fabric.
Textile raw materials are selected as per the manufacturing policy of the company
i.e. whether a composite mill or only a spinning, weaving or dyeing /finishing.

TYPES OF TEXTILE RAW MATERIAL:

1. Fiber
2. Fabric
3. Dye stuff
4. Chemical and auxiliaries
FIBER:
Nature presents a large variety of fibers. Beside this it is possible today to
produce a number of different kinds of manmade fibers but only a relatively small
amount of this is actually used in textile industry.

JUTE FIBER
Fiber is a matter which includes flexibility, fineness and a high ratio of length to
thickness . It is necessary at least length to diameter ratio is 1000 to consider a fiber.
Some additional characteristics are the required for textile fibers, such as
stability at high temperature, a certain minimum strength & extensibility.
19

Prices of 56's count polyester cotton yarn, which was ruling at Rs 190 per kg
(ex-mill), is now quoting at around Rs 158 per kg. Mills in the state account for nearly
90% of the supply of fine count yarn to upcountry markets, ITF officials said.
Spinning mills, which usually have 7-20 days production as stock, have seen it
increase to 40-60 days following the poor off-take of yarn.
Though prices of crude oil has fallen drastically in the past few months, prices
of the basic raw material, which is derived from crude and is used to produce blended
yarn, have not seen a similar drop leaving the mills in a tight-spot, officials said.

Industrial spinning
Fibers can not be used to make clothes in their raw form. For this purpose, they
must be converted into yarns. The process used for yarn formation is spinning.
Spinning by hand was a slow and laborious process. Thus, Many implements and
methods were invented for making it faster and simple. Eventually, the techniques
were refined and industrial spinning started manufacturing yarn in various ways.
The raw fiber arrives at a spinning mill as compressed mass which goes through
the processes of blending, opening and cleaning. Blending is done to obtain uniformity
of fiber quality. Opening is done to loosen the hard lumps of fiber and disentangle
them. Cleaning is required to remove the trash such as dirt, leaves, burrs and any
remaining seeds.
This makes the tangled mass of fiber ready to produce
yarn. Now the fiber is called 'Lap' . The lap is treated for
removing the remaining trash, disentangling and molding it
into a round rope like mass called 'Sliver'.
The sliver is then straighten again which is called Combing. In it, fine-toothed
combs continue straightening the fibers until they are arranged in such a parallel
manner that the short fibers are completely separated from the longer fibers. This
20

procedure is not required for man made staple fiber because they are cut into
predetermined uniform lengths.
This process forms a 'comb sliver' made of the longest fibers. The combing
process is identified with better quality because long staple yarn produces stronger,
smoother and more serviceable fabrics.
Then came the spinning frame which produced a stronger thread than the
spinning jenny. As it was too large to be operated by hand, a spinning frame powered
by a waterwheel was invented. It was then called the water frame. The elements of the
spinning jenny and water frame were combined to create the
spinning mule.
NAME AND SOURCE:
1. Cotton
2. Silk
3. Jute
4. Wool
5. Polyester
6. Nylon
7. Spandex
8. Flax
9. Acrylic
10.Aramid
11.Polyethylene
12.Polypropylene etc.

21

FABRIC:
Fabric is a planar textile structure produces by interlacing yarns, fibers, or
filaments. It may be woven, knitted and nonwoven.
OUR MISSION
At Premier, we never stop exploring ways to further the quality of our products
and providing excellent service to cater to the needs of our customers. State-of-the-art
machinery combined with efficient, eco-friendly manufacturing processes and
unparalleled technical expertise is the key to our organization's growth and success.
CLIENTELE
Premier Mills caters to a geographically diverse clientele spread across five
continents, each of whom have different standards and requirements. We take great
pride in our products which are individually tailored to suit the needs of our
customers. We export to over 40 countries across the world, including Australia,
Brazil, Finland, Germany, Italy, Japan, Portugal, Spain, South Korea, Switzerland,
Taiwan and Thailand. Our clientele includes some of the world's finest names in
shirting, sheeting and apparel.

Awards & Certifications

At Premier, we continually strive to be pioneers in the fields of technology,
management and market development. This dedication to excellence, modernization
and environmental awareness is reflected in the various awards and certifications that
have been conferred upon us by local and international organizations.

22

Finishing- processing of textiles

The woven cotton fabric in its loom-state not only contains impurities, including
warp size, but requires further treatment in order to develop its full textile potential.
Furthermore, it may receive considerable added value by applying one or more
finishing processes.

Desizing
Depending on the size that has been used, the cloth may be steeped in a dilute
acid and then rinsed, or enzymes may be used to break down the size.

Scouring
Scouring, is a chemical washing process carried out on cotton fabric to remove
natural wax and non-fibrous impurities (e.g. the remains of seed fragments) from the
fibres and any added soiling or dirt. Scouring is usually carried in iron vessels
called kiers. The fabric is boiled in an alkali, which forms a soap with free fatty acids
(saponification).

Bleaching
Main article: Textile bleaching
Bleaching improves whiteness by removing natural coloration and remaining
trace impurities from the cotton; the degree of bleaching necessary is determined by
the required whiteness and absorbency. Cotton being a vegetable fibre will be
bleached

using

an oxidizing

agent,

such

as

dilute sodium

hypochlorite or

dilute hydrogen peroxide. If the fabric is to be dyed a deep shade, then lower levels of
bleaching are acceptable, for example. However, for white bed sheetings and medical
applications, the highest levels of whiteness and absorbency are essential.
23

Mercerising
Main article: Mercerized cotton
A further possibility is mercerizing during which the fabric is treated with caustic soda
solution to cause swelling of the fibres. This results in improved lustre, strength and
dye affinity. Cotton is mercerized under tension, and all alkali must be washed out
before the tension is released or shrinkage will take place. Mercerizing can take place
directly on grey cloth, or after bleaching.

Many other chemical treatments may be applied to cotton fabrics to produce

low flammability, crease resist and other special effects but four important nonchemical finishing treatments are:

Singeing
Main article: Singe Textiles
Singeing is designed to burn off the surface fibres from the fabric to produce
smoothness. The fabric passes over brushes to raise the fibres, then passes over a plate
heated by gas flames.

Raising
Another finishing process is raising. During raising, the fabric surface is treated with
sharp teeth to lift the surface fibres, thereby imparting hairiness, softness and warmth,
as in flannelette.
Calendering
Main article: Calender

24

Calendering is the third important mechanical process, in which the fabric is

passed between heated rollers to generate smooth, polished or embossed effects
depending on roller surface properties and relative speeds.

DYES:
A dye is a colored substance that has an affinity to the substrate to which it is
being applied. The dye is generally applied in an aqueous solution, and requires a
mordant to improve the fastness of the dye on the fiber.
The following dyes are used:
1.
2.
3.
4.
5.
6.
7.
8.

Reactive dye
Disperse dye
Acid dye
Basic dye
Direct dye
Sulfur dye
Azoic dye
Vat dye

25

RIETER
Vision Shield Foreign Fibre Remover in Blow Room
Unifloc A10, A11
Drawframe RSB 851 & D30
Unilap E32, Combers E 7/5 A, E 7/6, E62
Suessen Elite Compact Ring Frame
LAKSHMI RIETER
Flexifloc, Varioclean, Unimix
Cards LC 300 A, LR C 1/3
Drawframes RSB 851
Combers LK 250 & E 7/4
Speed Frames LF 1400 & 1400A,1665

Ring Frames G 5/1, LR6

26

QUALITY CONTROL
SULUR RANGA TEXTILES, Inc. is committed to continuously improving
the quality of our products and services so that we meet or exceed our customers'
expectations.
Our sales, marketing, financial, customer service, technical and
manufacturing personnel combine expertise with experience into a service group
that we believe is unmatched and uniquely qualified to help our customers achieve
their goals.
We are committed to providing the quality products that our customers demand
long-term. Capital investment and re-equipping with state-of-the-art processing
equipment is central to our strategy to provide yarn products that consistently meet our
customers' quality and value expectations.

27

An interim study report on the ailments that bother the textile sector, prepared
by Credit Rating Information Services of India Limited (CRISIL), has highlighted the
need for immediate extension of interest subvention to spinning mills in the wake of
weakening financial position and reduced cash flows. The said report was submitted to
Commerce Ministry this week by the Texpreneurs Forum, formed of different
stakeholders in textile industry here, which engaged CRISIL for the study.
CRISIL study took stock of the conditions of the spinning sector across the
country so as to make the report comprehensive, Prabhu Damodaran, secretary of
Texpreneurs Forum, told The Hindu .
One of the major findings is that nearly 80 per cent of the 750 surveyed
spinning mills in the country for the study have a low non-investment grade rating that
could deny them any scope of further borrowings from banks.
It means that the financial health of mills have been deteriorating and non-performing
assets (NPA) rising, Mr. Prabhu Damodaran pointed out.
As of December 2014, the public sector banks reported gross NPA of 10 per
cent of their advances to the cotton-based textiles sector against 5 per cent registered
in December 2012.

The company has a long reputation for quality, performance and innovation.
Quality of final product is determined with quality of raw material.

28

The

quality of

yarn produced should conform to the quality

norms

specified by the customer. It is equally important that this should be achieved

without making any compromise in productivity, which otherwise affects the yarn
costing.
Quality Control is concerned with sampling, specifications and testing as
well as the organization, documentation and release procedures which ensure that
the necessary and relevant tests are carried out, and that materials are not released
for use, nor products released for sale or supply, until their quality has been judged
satisfactory.
Quality Control is not confined to laboratory operations, but must be
involved in all decisions which may concern the quality of the product. T
he independence of Quality Control from Production is considered
fundamental to the satisfactory operation of Quality Control. Generally, Quality
Control or Quality Assurance department is isolated from production and
maintenance; it is assumed that quality is responsibility of Quality Control
department.
Ply yarns provide strength for heavy industrial fabrics and are also used for
delicate-looking sheer fabrics. Sulur Ranga Textiles Yarn Guide Cord yarns Cord
yarns are produced by twisting ply yarns together, with the final twist usually
applied in the opposite direction of the ply twist.

29

Cable cords may follow an SZS form, with S-twisted singles made into Ztwisted plies that are then combined with an S-twist, or may follow a ZSZ form.
Hawser cord may follow an SSZ or a ZZS pattern.

QUALITY
The quality our customers want shapes our attitudes in our day to day
work. That quality requirement is the driving force of all our thoughts and
actions. To deliver a reliable product, we invest in the best of technology and
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machines to give exacting yarn parameters. Sourcing the best of raw materials
and a uniform mix enables us to back our products better.
Even though cotton, a natural fibre is dependant on natures whims, by
having larger inventory, we succeed in giving consistent quality throughout.
Monitoring at every stage of production, coupled with tough and critical
testing ensures only the best is delivered. With us, quality is never an accident;
it is the result of intelligent efforts.
Our QC lab is fully equipped for testing cotton and yarn. QC tests are
carried out by well trained technicians at all stages right from Raw material
arrival upto finished goods despatch
The company is producing both knitted and weaving yarn, marketing in
domestic markets and to institutional buyers. The Company is already
operating in domestic market supplying to markets like Delhi ,Kanpur,
Ahmedabad and Ichalkaranji and corporate clients across India.
The company is also engaged in deemed, merchant and direct exports to
countries like South Korea, Hong Kong, China, Turkey and Europe.
The company strength lies in employees having vast experience and
competence in their field of operation. The company also has its own Cotton
Trading division which helps the company to source good quality raw material
at most competitive rates. We are buying cotton from Gujarat, M.P and
Andhra from mostly TMC ginning and pressing units only.
Our Quality Policy: "We strive to achieve total customer satisfaction by
producing and delivering quality products to meet the requirements and are
oriented towards continuous improvement".

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Organic Yarns: We are also manufacturing organic yarns certified by

Control Union, Netherlands.
Expansion Program: Because of increased demand of value added quality
yarns the company has decided to increase the capacity of value added yarn, the
company has placed orders for combing machines, Auto Coner and compacting
facility. Our Expansion program is for addition of 6,048 Spindles to make a total
24,192 spindles Auto coned combed mill with all latest machines and attachments
including part spindelage on compact spinning and TFO machines. The company
hopes to complete value added expansion program by the end of 2010.
Future Vision: In view of changing market scenario and to expand our area
of operation to serve the international buyers, we would like to build the
everlasting business relationship with our buyers. This will enhance our market
reach ability and last but not least the Bottom line. To achieve this goal, we are
ready to take up any challenge in our way and see that company achieves the
constant and Sustained Growth.
It is better to review the basics concepts, costing methods and techniques and
elements of costing before we work out a costing for a spinning mill.
Cost accounting is a system of determining the costs of products or services. It
has primarily developed to meet the needs of management. It provides detailed cost
information to various levels of management for efficient performance of their
functions.
Financial accounting provides information about profit , loss, cost etc., of the
collective activities of the business as a whole. It does not give the data regarding
costs by departments, products, processes and sales territories etc. Financial
accounting does not fully analyse the losses due to idle time, idle plant capacity,
inefficient labour, sub-standard materials, etc. Cost accounting is not restricted to past.
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It is concerned with the ascertainment of past, present and expected future costs of
products manufactured or services supplied.
Cost accounting provides detailed cost information to various levels of
management for efficient performance of their functions.
"A cost is the value of economic resources used as a result of producing or
doing the things costed"
Cost is ascertained by cost centres or cost units or by both.
For the purpose of ascertaining cost, the whole organisation is divided into
small parts of sections. Each small section is treated as a cost centre of which cost is
ascertained. A cost centre is defined as " a location, person, or item of equipment(or
group of these) for which costs may be ascertained and used for the purpose of
control. A cost accountant sets up cost centres to enable him to ascertain the costs he
needs to know. A cost centre is charged with all the costs that relate to it. The purpose
of ascertaining the cost of cost centre is cost control. The person in charge of a cost
centre is held responsible for the control of cost of that centre.
Cost unit breaks up the cost into smaller sub-divisions and helps in ascertaining
the cost of saleable products or services. A cost unit is defined as a " unit of product ,
service or time in relation to which cost may be ascertained or expressed."

For

example in a spinning mill the cost per kg of yarn may be ascertained. Kg of yarn is
cost unit. In short Cost unit is unit of measurement of cost.
METHODS OF COSTING:
Method of costing refers to the techniques and processes employed in the
ascertainment of costs. The method of costing to be applied in a particular concern
depends upon the type and nature of manufacturing activity. Basically there are two
methods of costing
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1.Job costing: Cost unit in job order costing is taken to be a job or work order
for which costs are separetely collected and computed.
2.Process costing: This is used in mass production industries manufacturing
standardised products in continuous processes of manufacutring. Cost are accumulated
for each process or department. For spinning mills , process costing is employed.
TECHNIQUES OF COSTING:
These techniques may be used for special pupose of control and policy in any
business irrespective of the method of costing being used there.
Standard costing: This is the valuable technique to control the cost. In this
technique, standard cost is predetermined as target of performance and actual
performance is measured against the standard. The difference between standard and
actual costs are analysed to know teh reasons for the difference so that corrective
actions may be taken.
Marginal costing: In this technique, cost is divided into fixed and variable and
the variable is of special interest and importance. This is because, marginal costing
regards only variable costs as the costs of products. Fixed cost is treated as period cost
and no attempt is made to allocate or apportion this cost to individual cost centres or
cost units.
Cost Ascertainment is concerned with computation of actual costs.
Ascertainment of actual costs reveals unprofitable activities losses and inefficiencies
.
Cost Estimation is the process of predetermining costs of goods or services.
The costs are determined in advance of production and precede the operations.
Estimated costs are definitely the future costs and are based on teh average of the past
actual costs adjusted for future anticipated changes in future. Cost estimates are used
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in the preparation of the budgets. It helps in evaulating performance. It is used in

preparing projected financial statements. Cost estimates may serve as targets in
controlling the costs.
MATERIAL COST:
DIRECT MATERIAL is that which can be conveniently identified with and
allocated to cost units. Direct materials generally become a part of the finished
product. For example, cotton used in a spinning mill is a direct material.
INDIRECT MATERIAL is that which can not be conveniently identified with
individual cost units. In a spinning mill, engineering department spares, maintenance
spares, lubricating oils, greases, ring travellers etc
LABOUR COST:
DIRECT LABOUR cost consists of wages paid to workers directly engaged in
converting raw materials into finished products. These wages can be conveniently
identified with a particular product, job or process.
INDIRECT LABOUR is of general character and cannot be conveniently
identified with a particular cost unit. In other words, indirect labour is not directly
engaged in the production operations but only to assist or help in proudciton
operations. For example in a spinning mill, the number of maintenance workers, no
of workers in utility department etc
EXPENSES; All costs other than material and labour are termed as
expenses.
DIRECT EXPENSES are those expenses which are specifically incurred in
connection with a particular job or cost unit. Direct expenses are also known as
chargeable expenses.
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INDIRECT EXPENSES can not be directly identified with a particular job,

process and are common to cost units and cost centres.
PRIME COST = Direct material +Direct labour + Direct expenses
OVERHEAD = Indirect material + Indirect labour + Indirect expenses
TOTAL COST = PRIME COST + OVERHEAD
STEP NO.1: Contribution to be calculated. In general for a spinning mill
,contribution per kg ofa particular count is calculated

to work out the economics for

a new project as well as for a running mill.

Cotribution = selling price - direct cost
Direct cost for a spinning mill includes rawmaterial price, packing cost,
freight. All other costs are either fixed costs or semi variable costs. The other costs
can not be conveniently allocated to per kg of a particular count.
The basic idea of a new project or a running plant is to maximise this
contribution. Because once the plant is designed, spares cost, power cost,
administration cost,labour cost etc almost remain constant. There will not be
significant changes in these costs for different count patterns if the plant is utilisation
is same.
The following table gives the details of count pattern, selling price, rawmaterial
price, packing cost and contribution per kg of different counts for a particular period
( year 2000). This is just an example , one should understand that the selling price,
rawmaterial price and all other costs keep changing. THis is the reason why costing is
important for a running mill. All the costs are changing. Some costs change every
month, some once in a year. Therefore costing plays a major role to run the plant
efficiently.
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CHAPTER V

Conclusion
In previous section we have discussed the maintenance program and maintenance
related activities adapted by Sulur Ranga Textile Mills Limited and this section comprises of
my personal views about this visit and some recommendations as a Mechanical engineering
student on maintenance program of Sulur Ranga Textile Mills Limited, These
recommendations may help to increase machine availability and overall equipment
effectiveness of equipment in different departments of Sulur Ranga Textile Mills Limited
Sulur Ranga Textile Mills Limited have a well-defined maintenance plan and
maintenance activities associated with each component of each machinery and it helped us a
lotto boost our practical knowledge of maintenance programs that are adapted by industries
rather than just keeping our knowledge to books.
From the previous section it can be noticed that Sulur Ranga Textile Mills Limited has
preventive maintenance program for maintenance of most of its component and a few
components which are checked through predictive maintenance have very poor condition
based monitoring system which is based on visual inspection and machine efficiency rather
than a real time monitoring system which could monitor the thicknesses of wires and apron
using cutting edge laser technologies. Moreover no vibration signatures of machinery was
developed to compare with distorted vibrations when machine encounters a problem in a
rotating and reciprocating component, for easy detection of area of maintenance.
If the previously define preventive maintenance program is combined and optimized
with new predictive maintenance schemes it'll not only increase machine availability, overall
equipment effectiveness and productivity of employed staff but will also decrease the power
requirement of plant as less energy will be consumed by well-maintained machinery.
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