"In the future. I envision more companies moving toward actual cost systems. Standard cost variance analysis will no longer be required because inventory transactions will be recorded at actual cost. This change will free up significant resources in the finance department and will allow cost analysts to function more as business partners within the organization. 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. The analyst's role will become proactive instead of reactive. Companies will still need physical standards to estimate their unit costs for planning purposes. These expected unit costs, based on the most recent information on prices and usage requirements, will be used to compare actual cost figures for management decision making.Standards for control purposes will be less important as variances to physical standards are tracked in real time on the production floor or the front line operations."

After reading this paragraph, I need help with answering two reasons why you agree with the author when he states "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" and one reason to agree with the author as to why the analysts role will become proactive instead of reactive. The agreements must be at least 125 words each.