Standard Cost and Variance Analysis

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Complete this following by providing at least 2 reasons why you agree and 2 reasons why you disagree with each of the following author?s statements.

Support your arguments with at least 125 words for each agreement/disagreement.

STATEMENT 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.?

STATEMENT 2: ?The analyst?s role will become proactive instead of reactive.?