This article is interesting because it reveals some of the machinations that are no doubt used for Rolex and recently the Omega Moon swatch collection.
www.rebag.com
The interesting part starts at "The Popularity of the Birkin"

Hermès 101: The Birkin Breakdown - The Vault
Designer 101, Vault 101 - Hermès 101: The Birkin Breakdown - The Birkin bag may need no introduction to the fashion-initiated,

The interesting part starts at "The Popularity of the Birkin"