Sugar Data

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    Sugar is produced in 121 Countries and global production now exceeds 120 Million tons a year.

    Approximately 70% is produced from sugar cane, a very tall grass with big stems which is

    largely grown in the tropical countries. The remaining 30% is produced from sugar beet, a rootcrop resembling a large parsnip grown mostly in the temperate zones of the north.

    What we call sugar, the chemist knows as 'sucrose', one of the family of sugars otherwise knownas saccharides in the grouping called carbohydrates. Carbohydrates, as the name implies, contain

    carbon and hydrogen plus oxygen in the same ratio as in water. The saccharides is a large familywith the general formula CnH2nOn. The simplest of the sugars is glucose, C6H12O6, although its

    physical chemistry is not that simple because it occurs in two distinct forms which affect some of

    its properties. Sucrose, C12H22O11, is a disaccharide, a condensation molecule made up of twoglucose molecules [less a water molecule to make the chemistry work].

    The process whereby plants make sugars is photosynthesis. The plant takes in carbon dioxide

    from the air though pores in its leaves and absorbs water through its roots. These are combined to

    make sugar using energy from the sun and with the help of a substance called chlorophyll.

    Chlorophyll is green which allows it to absorb the sun's energy more readily and which, ofcourse, gives the plants' leaves their green colour. The reaction of photosynthesis can be written

    as the following chemical equation when sucrose is being made:

    12 CO2+ 11 H2O = C12H22O11+ 12 O2

    carbon dioxide + water = sucrose + oxygen

    This shows that oxygen is given off during the process of photosynthesis.

    Historically, sugar was only produced from sugar cane and then only in relatively small

    quantities. This resulted in it being considered a great luxury, particularly in Europe where cane

    could not be grown. The history of man and sugar is a subject in its own right but suffice to saythat, even today, it isn't easy to ship food quality sugar across the world so a high proportion of

    cane sugar is made in two stages. Raw sugar is made where the sugar cane grows and whitesugar is made from the raw sugar in the country where it is needed. Beet sugar is easier to purify

    and most is grown where it is needed so white sugar is made in only one stage.

    Process Costing is a technique of costing and it may be adopted using any of the techniques of costing.

    The technique adopted would decide the procedure adopted in relation to various accounting aspects. For example,

    for the purpose of valuation of stocks

    Fixed costs will be considered along with Variable costs, if "Absorption Costing" is adopted as the

    technique.

    Only variable costs will be considered, if "marginal costing" is adopted as the technique.

    Example of an area where Process Costing is applied

    A common example of an industry where process costing may be applied is "Sugar Manufacturing Industry".

    The processes in this industry are

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    Cane Shredding

    The cane is broken/cut into small pieces to enable easier movement through the milling machine.

    Milling

    The shredded cane is passed through rollers which crush them to extract cane juice. [Similar to the cane

    juice extracted by the vendors who sell you sugar cane juice.]

    Heating and Adding lime

    The extracted juice is then heated to make it a concentrate and lime is added to the heated juice.

    Clarification

    Muddy substance is removed from the concentrate through this process

    Evaporation

    Water is removed from the juice by evaporation.

    Crystallisation and Separation

    Sugar crystals are grown from the dry juice concentrate in this process.

    Spinning

    Molasses are separated from sugar using Centrifugals in this process.

    Drying

    Sugar is obtained by drying the wet raw sugar obtained in the spinning process.

    Traditionally, sugarcane processing requires two stages. Mills extract rawsugar from freshly harvested cane, and sometimes bleach it to make "millwhite" sugar for local consumption. Refineries, often located nearer toconsumers in North America, Europe, and Japan, then produce refined whitesugar, which is 99 percent sucrose. These two stages are slowly merging.Increasing affluence in the sugar-producing tropics increased demand forrefined sugar products, driving a trend toward combined milling and refining

    How to Make Sugar from Sugar Cane

    The basic process

    Sugar cane must be crushed to extract the juice. The crushing process must break up the hardnodes of the cane and flatten the stems. The juice is collected, filtered and sometimes treated and

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    Crushing efficiency is the most important factor in good sugar yields. Everypossible amount of juice needs to be squeezed from the cane.

    Juice treatment

    Juice should be filtered through a cloth before boiling in order to remove any solids such as dirtor particles of cane.

    Large-scale sugar processors add lime to the juice in order to coagulate impurities which then

    settle out. (This is rarely done at the artisanal level.) The juice is then neutralised with sulphur

    dioxide. Small-scale producers add a variety of clarificants to the juice including wood ash. Allof these have the effect of settling out impurities. Many producers also add 'Hydros' (sodium

    hydrogen sulphate) at the final stages of boiling. This releases sulphur dioxide into the juice and

    lightens the colour of the final product. (Note that a high sulphur content often remains in the

    final product.)

    Cleanliness

    Cleanliness is vital to the whole process. Once the juice has been heated, impurities will speed

    the 'inversion' of sugar and lead to reduced yields. All boiling pans and tools need to be

    thoroughly cleaned between uses.

    Tools

    The tools required are very simple Filtration before boiling is done through a fine woven cloth.Scum is removed from the boiling juice by a simple perforated scoop on a long handle. Sediment

    is removed by scraping a stretched cloth along the bottom of the pan. Once the pan has been

    removed from the heat, a simple rake is used to stir the thickened juice