The major factor contributing to the higher conversion has been found to be the cotton and electricity cost. Cotton cost is determined by the market condition and management of textile mills have no control over it. Mills should install state of the art machinery instead of conventional machinery because the conventional machinery runs at low efficiency than state of the art set up. Everything must be in a systematic and organized way and standards like ISO and AATCC should be followed to give high productivity and high efficiency. Personnel placement should be rightly and wisely done. Spinners should go for the value addition in their end product. This is the world of innovation. If we want to survive and flourish in the international market, we would certainly have to go for value addition. There is need to pay attention towards the overall conditions of the workers like their residence etc. They should be provided with such a healthy and competing environment that they perform better and give maximum efficiency.