What are two main goals in managerial accounting for reporting on and analyzing departments?

I would say the two main goals in managerial accounting for reporting on and analyzing departments would be to study both revenues and expenses to see where the revenues are coming from, how consistent they are, and if they can be maintained and similarly for the expenses and especially to see if expenses can be reduced by more careful control and also by technical innovations such as using GPS to position blasthole drill rigs on planned holes at operating open pit mines rather than have surveyors lay them out by hand in the field.