The production reports in process costing

Production reports are used in process costing environments to
track and accumulate information on total units, equivalent units, and costs by
departments rather than by individual products. How could the production
reports in process costing also be used for controlling or improving
operations?
Vercio, A. (2018). Process costing: The most
important subject in the management accountant’s curriculum.
Journal of Corporate Accounting & Finance (Wiley), 29(2),
141–150. https://doi.org/10.1002/jcaf.22334