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Like B&L Ireland, B&L Hong Kong maintained a management
accounting system based upon standard cost accounting to compare
its actual performance data to its standard budgeted data and
prepared monthly reports based on that system in order to assist
it in monitoring its business. The production manager was
responsible for establishing the standard costs based on histori-
cal data and time and motion studies. B&L Hong Kong's cost
accounting system was indicative of a manufacturing company and
not a distribution operation.
Training of Personnel
When B&L Ireland commenced its sunglass assembly operations
in November 1982, the initial training for operators at B&L
Ireland was provided by an individual employed by B&L Inc. and
lasted approximately three weeks. Around May 1983, an additional
instructor employed by B&L Inc. provided approximately four weeks
of training to B&L Ireland's sunglass assembly personnel. B&L
Ireland's personnel also traveled to Rochester to train in the
assembly of new SKUs.
Shortly after commencing operations, B&L Ireland hired
quality assurance inspectors to inspect the finished sunglasses
it assembled. The initial training for inspectors was provided
by an individual employed by B&L Inc. in the United States.
Approximately 80 percent of the sunglasses produced at the B&L
Ireland sunglass assembly facility during the initial stages of
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