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DM1

Management

DM1.1 Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a Canadian company that designs and manufactures kayaks. The kayak manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota. Current Designs makes kayaks using two different processes. The rotational moulding process uses high temperature to melt polyethylene powder in a closed rotating metal mould to produce a complete kayak hull and deck in a single piece. These kayaks are less labourintensive and less expensive for the company to produce and sell. Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fibreglass or Kevlar® are carefully placed by hand in a mould and are bonded with resin. Then, a highpressure vacuum is used to eliminate any excess resin that would otherwise add weight and reduce the strength of the finished kayak. These kayaks require a great deal of skilled labour because each boat is individually finished. The exquisite finish of the vacuum-bagged composite kayaks gave rise to Current Designs' tagline, "A work of art, made for life."
Current Designs has the following managers:
Mike Cichanowski, CEO
Diane Buswell, Controller
Deb Welch, Purchasing Manager
Bill Johnson, Sales Manager
Dave Thill, Kayak Plant Manager
Rick Thrune,
Production Manager for Composite Kayaks
Instructions
a. What are the primary information needs of each manager?
b. Name one special-purpose management accounting report that could be designed for each manager. Include the name of the report, the information it would contain, and how frequently it should be issued. 

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