perception - cost accounting discussion

Perception

You have been immersed in the world of managerial accounting (i.e., cost accounting) for seven (7) weeks.  At this point in the course, what is you assessment of cost/managerial accounting from a provider perspective?

Now imagine that are the user, not the provider.  Explain whether or not your assessments have changed, and explain why or why not.  As a user, describe how you would use two (2) of the variances calculated to make better management decisions.