Could you sum these two articles up:

In this week's first assigned article, the authors discuss the issue of reifying concepts and how reifying concepts gives rise to communication problems and often leads to faulty reasoning by those attempting to understand the accountant's language. In order to avoid the issue of reifying concepts, the authors present a three-way cost classification structure that was used in both undergraduate and graduate programs to communicate effectively management accounting topics. The three-way cost classification structure includes costs and functions, costs and relevance, and costs by behavior. Cost classification involves the separation of a group of expenses into different categories, thus allowing management's attention to focus on certain costs that are considered more crucial than others. With cost classification and the three-way cost classification structure, accounting topics and accounts are simplified for both management and accountants. This helps management and accountants focus on the information that is truly needed in order to make sound decisions within the company. Sometimes, with accounting, terms and figures can become confusing and can lead to the faulty reasoning. By using methods such as cost classification and the three-way cost classification structure, accountants can ensure that management does not become confused by the information that is being presented. This can help ensure that faulty reasoning is kept at a minimum within the organization.

In this week's second article, the product-process matrix and cost-volume-profit analysis were combined to identify a pattern of annual cash flows for new product development. The article states specifically that the break-even time exhibits significant difference across industries depending on the speed of innovation and the cost structure of each industry. A break-even analysis shows how many sales need to take place before a business can cover the cost of doing business. Essentially, once the company accrues enough sales to cover the cost of production, it can be said that they have met their break-even point. In the article written by Park et al (2016), the break-even time is shown to be different within different industries. The difference rely heavily on the amount of innovation available within the industry. The break-even time also relies heavily on fixed costs. The more fixed costs a business has, the longer it is going to take before they hit their break-even point. If an organization has $0 in fixed costs, they have hit their break-even cost as soon as they sell their first item. New product innovation, which is where a new product is designed and released by an organization, has the potential to increase the amount of time it takes for an organization to hit their break-even point. The newer the item, the less fixed costs are associated with producing that item. The lower the fixed costs for an organization, the quicker they reach their break-even point. This means that it is important for organizational management to have their innovators and their financial teams work closely together. Newer, more innovative products have the potential to turn higher profits for the organization.