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@article{183945,
        author = {P. Prakash and Dr.K.Ramamurthi},
        title = {The impact of cost on the profitability of textile companies in Tamil Nadu},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {3},
        pages = {3387-3396},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=183945},
        abstract = {Indian textile industry is one of the largest industries in India in terms of employment generation, earning foreign exchange and plays a substantial role in the economy. Especially Tamil Nadu leads the industry with 40% of the nation’s cotton yarn production. Textile industry boosts Indian economy but with lot of challenges, like high production costs, in-friendly labour law, logistic disadvantages, rising transaction cost, declining in mill sector, competition due to globalization etc., The financial performance of the most of textile companies are harshly affected when the costs are not managed properly. Some of the companies adopt cost leadership strategies to sustain in the market amidst multiple challenges. Over the last two decades, the industry has shifted from sellers’ market to the buyers’ market. Therefore, there is a dire need for proper Cost Management in the units. The financial performance of the textile industry depends upon the cost control and its efficiency. Hence this study aims to know the cost behaviour and its effect on the profitability of the industry.},
        keywords = {cost, cost-efficiency, financial performance, profitability, textile companies, Tamil Nadu, variability.},
        month = {August},
        }