The focus of managerial accounting is on level of success achieved by

Department.

Explanation:

Managerial accounting also known as cost accounting is an accounting technique focused on identification, measurement, analysis, interpretation, and communication of financial information to managers for planning, better decision making and to achieve organization's goals.

Hence, managerial accounting information is normally provided to managers quickly whenever they need or require it because they are a part of the internal decision makers. Consequently, the focus of managerial accounting is on level of success achieved by department. This simply means that, with managerial accounting organizations are able to measure and analyze the level of success achieved by various departments