ABSTRACT
In this chapter, the cost calculations in spinning are discussed. This chapter details the need for costing in spinning process and cost classification in spinning industry. The costing of material for cotton and its blends is determined by calculating the mixing cost, production, waste generation and yarn realisation. The computation of clean material cost is explained elaborately. The details about labour cost determination are also discussed. The power cost estimation is also explained clearly with examples. An attempt has been made to estimate the conversion cost of yarn and finally calculate the overall cost of production of yarn. It also details the procedure or methodology to be followed for preparing a cost sheet of a spinning mill.
