accounting questions

Read the attached article of which the questions are based for number 1 give 2 reasons you agree with explanation.

1. “The accounting focus will shift from variance analysis to understanding the underlying cost structure of a product or process, highlighting significant cost trends, identifying cost reduction opportunities and educating operations personnel on the financial impact of their day-to-day decisions.”

for number 2 give 2 reasons you agree with explanation

2. “The analyst’s role will become proactive instead of reactive.”