{"id":10482,"date":"2024-07-15T05:06:24","date_gmt":"2024-07-15T05:06:24","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=10482"},"modified":"2026-01-07T07:00:33","modified_gmt":"2026-01-07T07:00:33","slug":"the-concept-of-cost-structure","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/the-concept-of-cost-structure\/","title":{"rendered":"Cost Structure in 2026: Direct vs. Indirect Costs &#038; Allocation"},"content":{"rendered":"\r\n<p>Managing a cost structure means breaking down every expense to maintain efficiency and profitability. From my experience, using the <a href=\"https:\/\/www.hashmicro.com\/blog\/best-accounting-software\/\">best accounting software<\/a> with ERP integration is the smartest way to optimize costs, refine pricing, and strengthen financial control.<\/p>\r\n<p>With HashMicro, I can automate expense tracking, analyze costs in detail, and allocate resources accurately across departments. It\u2019s a powerful tool that helps ensure long-term success. Want to experience it yourself?<\/p>\r\n<p>Try our <a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\">free demo<\/a> today and see how it can transform your financial operations!<\/p>\r\n<table style=\"border-collapse: collapse; background-color: #fffacd; border-radius: 25px 25px 25px 25px;\" width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td style=\"padding: 15px; border: none;\">\r\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\r\n<ul>\r\n<li><a href=\"#what\">Understanding<\/a> cost structure helps businesses optimize resources, pricing, and profitability while supporting accurate forecasting and budgeting.<\/li>\r\n<li>\r\n<p data-start=\"378\" data-end=\"663\"><a href=\"#types\">Different Types<\/a> of cost-driven models cut expenses for affordability, while value-driven ones focus on quality, experience, and pricing strategies.<\/p>\r\n<\/li>\r\n<li>\r\n<p data-start=\"378\" data-end=\"663\"><a href=\"#HashMicro\">HashMicro<\/a> simplifies cost management with automation and reporting, while ERP integration ensures accurate tracking and allocation across departments.<\/p>\r\n<\/li>\r\n<\/ul>\r\n<style>\r\n.button-cta-custom {\r\n    background-color: #8a0e19;\r\n    color: #fff !important;\r\n    -webkit-transition: all .3s ease;\r\n    transition: all .3s ease;\r\n    padding: 8px 24px;\r\n    display: inline-block;\r\n    border-radius: 8px;\r\n    font-size: 16px;\r\n    font-weight: bold;\r\n}\r\n.button-cta-custom:hover{\r\n\tbackground-color:#991b26\t\t\r\n}\r\n<\/style>\r\n<a class=\"button-cta-custom\" href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=cta-button\" target=\"_blank\">Click Here to Get the Free Demo!<\/a>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a> <!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = 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document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = 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}\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = 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\t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        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tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                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level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n   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document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"meaning\"><strong>What is Cost Structure?<\/strong><\/h2>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-65953 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure.webp\" alt=\"what is cost structure\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure.webp 1200w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-300x163.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-1024x555.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-768x416.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-775x420.webp 775w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-150x81.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-696x377.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure-1068x580.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><span id=\"what\"><\/span><\/p>\r\n\r\n\r\n\r\n<p>Cost structure definition refers to the composition of a business\u2019s expenses, outlining how costs are distributed between fixed costs and variable costs. Understanding this cost structure analysis allows businesses to analyze their spending patterns, set strategic pricing, and improve profitability. On top of that, it makes budgeting and forecasting way more accurate, so teams can plan smarter, avoid surprises, and focus their resources where they matter most.<\/p>\r\n<p>In addition, a well-defined product cost structure allows businesses to identify cost-saving opportunities and enhance operational efficiency. By regularly reviewing and optimizing their cost components, companies can reduce waste, improve production processes, and maintain a competitive edge in the market. This proactive approach ensures long-term sustainability and adaptability in an ever-changing business environment.<\/p>\r\n<style>\r\n    * {\r\n        margin: 0;\r\n        padding: 0;\r\n        box-sizing: border-box;\r\n        font-family: 'Roboto', sans-serif;\r\n    }\r\n\t\r\n\t.hashy-content a {\r\n\t\t\tcolor: #000 !important;\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t.hashy-content a:hover {\r\n\t\t\ttext-decoration: underline !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta {\r\n\t\ttext-decoration: none !important;\r\n\t}\r\n\t\r\n\t.hashy-content .hashy-cta:hover {\r\n\t\t\ttext-decoration: none !important;\r\n\t}\r\n\r\n    .hashylogo {\r\n        width: 280px !important;\r\n        height: 70px !important;\r\n    }\r\n\r\n    .hashyrobot {\r\n        position: absolute;\r\n        top: -20%;\r\n        left: 80%;\r\n\t\tz-index: 10;\r\n    }\r\n\r\n    .hashy {\r\n\t\tmargin: 50px 0px 30px 0px;\r\n        display: flex;\r\n        gap: 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0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n\t\t\t\t\t<\/svg>\r\n\t\t\t\t<\/div> \r\n        <\/div>\r\n\r\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Hashy-Desktop-resized.webp\" width=\"96\" height=\"166\" alt=\"\" class=\"hashyrobot\">\r\n\r\n        <div class=\"hashy-content\">\r\n            <h3>Need to Know<\/h3>\r\n\t\t\t<p>Hashy AI instantly accesses accurate financial reports and business insights, helping to make more precise decisions. <a href='https:\/\/www.hashmicro.com\/ai-agent-for-finance\/'>Hashy AI Finance<\/a> helps you figure out an accurate forecast of your income and expenditure over a specified future period of time.<\/p>\r\n\r\n<a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=cta-button-fun-fact\" class=\"hashy-cta\" style=\"display: flex;\">\r\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"15\" viewBox=\"0 0 36 28\" fill=\"none\">\r\n  <path d=\"M17.7875 22.5125C20.7747 23.1401 21.7146 24.0249 22.3263 26.9054C22.3463 26.9933 22.3964 27.0718 22.4684 27.1281C22.5404 27.1844 22.6299 27.215 22.7222 27.215C22.8145 27.215 22.904 27.1844 22.976 27.1281C23.048 27.0718 23.0981 26.9933 23.1181 26.9054C23.7619 23.9936 24.6697 23.0773 27.6248 22.5125C27.7148 22.493 27.7954 22.4441 27.8532 22.374C27.9109 22.3038 27.9424 22.2165 27.9424 22.1266C27.9424 22.0366 27.9109 21.9493 27.8532 21.8792C27.7954 21.809 27.7148 21.7601 27.6248 21.7406C24.6439 21.1131 23.704 20.2282 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9.22071 12.1164 2.40539C12.1164 2.23895 12.0485 2.07933 11.9278 1.96164C11.8071 1.84395 11.6433 1.77783 11.4726 1.77783C11.3018 1.77783 11.1381 1.84395 11.0173 1.96164C10.8966 2.07933 10.8288 2.23895 10.8288 2.40539C9.54115 9.22071 7.60975 11.072 0.643802 12.3271C0.473055 12.3271 0.309302 12.3933 0.188565 12.5109C0.067829 12.6286 0 12.7883 0 12.9547C0 13.1211 0.067829 13.2808 0.188565 13.3984C0.309302 13.5161 0.473055 13.5823 0.643802 13.5823Z\" fill=\"#AF48F2\"\/>\r\n  <path d=\"M22.8576 7.12452C27.2547 7.84621 28.2848 8.85659 29.0316 13.1428C29.0418 13.2081 29.0757 13.2677 29.1271 13.3107C29.1784 13.3538 29.2439 13.3774 29.3117 13.3774C29.3794 13.3774 29.445 13.3538 29.4963 13.3107C29.5477 13.2677 29.5816 13.2081 29.5917 13.1428C30.3643 8.85659 31.3751 7.85249 35.7723 7.12452C35.8371 7.11097 35.8952 7.07617 35.9368 7.02592C35.9785 6.97567 36.0012 6.91301 36.0012 6.84839C36.0012 6.78378 35.9785 6.72112 35.9368 6.67086C35.8952 6.62061 35.8371 6.58581 35.7723 6.57226C31.3751 5.84429 30.3643 4.8402 29.5917 0.553954C29.5816 0.488664 29.5477 0.429094 29.4963 0.38605C29.445 0.343005 29.3794 0.319336 29.3117 0.319336C29.2439 0.319336 29.1784 0.343005 29.1271 0.38605C29.0757 0.429094 29.0418 0.488664 29.0316 0.553954C28.2848 4.8402 27.2547 5.84429 22.8576 6.59737C22.8029 6.61786 22.7559 6.65402 22.7228 6.70107C22.6896 6.74812 22.6719 6.80386 22.6719 6.86094C22.6719 6.91802 22.6896 6.97376 22.7228 7.02082C22.7559 7.06787 22.8029 7.10403 22.8576 7.12452Z\" fill=\"#AF48F2\"\/>\r\n<\/svg>\r\n                <p>Request a free demo today!<\/p>\r\n            <\/a>\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n\r\n\r\n\r\n\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"types\"><strong>Types of Cost Structure<\/strong><\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>Businesses generally adopt two primary cost structures: cost-driven and value-driven, each with its own approach to managing pricing and value.<\/p>\r\n<h3><strong>1. Cost-Driven<\/strong><\/h3>\r\n<p>Cost-driven businesses focus on providing low-cost products and services, prioritizing affordability for customers. To achieve this, they implement various cost-cutting strategies and optimize processes to maintain the lowest possible costs.<\/p>\r\n<p>Their goal is to offer competitive pricing while still making a profit, often by finding savings that competitors may overlook. Examples of cost-driven companies include budget airlines, discount retailers, and service providers that offer lower prices than their competitors.<\/p>\r\n<h3><strong>2. Value-Driven<\/strong><\/h3>\r\n<p>Value-driven businesses, on the other hand, aim to deliver exceptional value to their customers. While their products or services may not always be the cheapest, they focus on providing the best possible experience or quality for the price.<\/p>\r\n<p>Pricing is competitive, but the core value proposition is centered around superior quality or service. Examples include premium airlines, luxury retailers, and highly skilled service providers who focus on delivering greater value rather than the lowest price.<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/grants?utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n<!-- \tnew CTC Grants Banner\t\t -->\r\n\t\t\t\t<img decoding=\"async\" width='696' height='189' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/07\/CTC-Grants-scaled.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width='450' height='497' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2023\/11\/EDG-Banner-Mobile.png.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\r\n\r\n\r\n<\/span><\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\"><strong>What are the Cost Structure Components?<\/strong><\/h2>\r\n<p>Understanding a company\u2019s cost structure analysis is crucial for managing expenses and maximizing profitability. It involves categorizing costs into fixed, variable, and semi-variable components, each playing a role in overall business efficiency.<\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Cost Structure Component<\/strong><\/td>\r\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Explanation<\/strong><\/td>\r\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\"><strong>Examples<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Fixed Costs<\/td>\r\n<td>Costs that stay the same regardless of production volume.<\/td>\r\n<td>Rent, salaries, insurance premiums<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Variable Costs<\/td>\r\n<td>Costs that change in direct proportion to production or sales.<\/td>\r\n<td>Raw materials, production labor, shipping fees<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Semi-Variable Costs<\/td>\r\n<td>Costs with a fixed base but that increase as usage\/volume rises.<\/td>\r\n<td>Utilities with a base rate and usage charges<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Direct Costs<\/td>\r\n<td>Costs directly linked to producing a product or delivering a service.<\/td>\r\n<td>Raw materials, direct labor<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Indirect Costs<\/td>\r\n<td>Operational costs that support the business but aren\u2019t tied to one product\/service.<\/td>\r\n<td>Admin expenses, marketing, shared utilities<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Marginal Costs<\/td>\r\n<td>The additional cost of producing one extra unit.<\/td>\r\n<td>Extra materials and labor for one more unit, calculated as the <a href=\"https:\/\/www.hashmicro.com\/blog\/cost-per-unit\/\">cost per unit of one additional unit<\/a>.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Contribution Margin<\/td>\r\n<td>Revenue left after subtracting variable costs; used to cover fixed costs and profit.<\/td>\r\n<td>Sales revenue minus variable costs<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Allocating costs<\/td>\r\n<td>Process of assigning costs to specific cost objects for better accuracy.<\/td>\r\n<td>Allocating overhead to projects, departments, and products<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Cost Pool<\/td>\r\n<td>A grouped set of similar indirect costs makes allocation easier.<\/td>\r\n<td>Overhead pools like rent, utilities, shared salaries<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2 id=\"what\"><strong>Elements of Cost Structure<\/strong><\/h2>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-65954 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2.webp\" alt=\"elements of cost structure\" width=\"1200\" height=\"650\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2.webp 1200w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-300x163.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-1024x555.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-768x416.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-775x420.webp 775w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-150x81.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-696x377.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/blog_the-concept-of-cost-structure_2-1068x580.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>\r\n\r\n<\/p>\r\n<p>The following are some examples of production expenditure structure elements:<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\"><strong>Customer Cost Structure<\/strong><\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>A flat fee is an additional administrative fee for customer service and warranty claims.\u00a0<\/li>\r\n<li>Variable costs are the cost of the goods and services you sell to customers, the return on sales, and the credit notes you receive.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\"><strong>Product Cost Structure<\/strong><\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>Fixed costs are divided into direct labor costs and factory overhead costs.\u00a0<\/li>\r\n<li>Variable costs are divided into direct materials, production equipment, costs, and labor costs.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\"><strong>Service Cost Structure<\/strong><\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>Fixed costs, including additional management fees.<\/li>\r\n<li>Variable costs include employee salaries, bonuses, tax credits, withholding taxes, travel, and entertainment.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<h3 class=\"wp-block-heading\"><strong>The Cost Structure of the Product Line<\/strong><\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<ul class=\"wp-block-list\">\r\n<li>Fixed costs include administrative costs, production costs, and direct labor.\u00a0<\/li>\r\n<li>Variable costs include direct materials, manufacturing equipment, and commissions. You may need to map these costs from various activities to the cost structure of a specific object.<\/li>\r\n<\/ul>\r\n<p>\r\n\r\n<\/p>\r\n<h2 class=\"wp-block-heading\" id=\"cost\"><strong>Cost Structure-Function for the Company<\/strong><\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>The business&#8217;s product cost structure is fundamental, especially for the finance division. Generally, <strong>it helps define how expenses are distributed across different types of costs\u2014primarily fixed costs and variable costs\u2014which are essential for pricing, profitability, and financial planning<\/strong>.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>Given that this is related to the business&#8217;s financial health, then it should be that every company should be able to make a cost structure. By utilizing an expenditure structure, the company will be able to control various divisions and make efficient spending efforts in the future.<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<p>After discussing the product cost structure of a business, you now have a basic understanding of financing and its various forms. Arrange and choose the rules for multiple activities intelligently and carefully. Budget management can help your business become more efficient and reduce the risk of loss.<\/p>\r\n<h2><strong>Cost Structure Formula<\/strong><\/h2>\r\n<p>The basic formula for a company\u2019s cost structure can be expressed as:<\/p>\r\n<p style=\"text-align: center;\"><strong>Total Costs = Fixed Costs + Variable Costs<\/strong><\/p>\r\n<p style=\"text-align: left;\">Where:<\/p>\r\n<ul>\r\n<li><strong>Fixed Costs:<\/strong> Costs that remain constant regardless of production volume.<\/li>\r\n<li><strong>Variable Costs:<\/strong> Costs that change in proportion to the volume of goods or services produced.<\/li>\r\n<\/ul>\r\n<p>For more detailed analysis, businesses often break down costs further:<\/p>\r\n<p style=\"text-align: center;\"><strong>Total Costs = Fixed Costs + (Variable Cost per Unit \u00d7 Quantity Produced)<\/strong><\/p>\r\n<p>This formula helps businesses understand how total costs increase with production and sales, guiding decisions on pricing, profitability, and resource allocation.<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<h2 class=\"rich-text-component css-mep417 e1tiznh50 wp-block-heading\"><strong>Examples of Cost Structure<\/strong><\/h2>\r\n<p>\r\n\r\n<\/p>\r\n<p>With the collection of costs, the production <a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/overheads\/\" target=\"_blank\" rel=\"noopener\">overhead cost<\/a> uses direct working hours to calculate cost allocation.<\/p>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-10485\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/01\/Contoh-Cost-Structure.png\" alt=\"Cost Structure Example\" width=\"600\" height=\"343\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/01\/Contoh-Cost-Structure.png 600w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/01\/Contoh-Cost-Structure-300x172.png 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2022\/01\/Contoh-Cost-Structure-150x86.png 150w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>At first, the business will undoubtedly accumulate the company&#8217;s overhead costs over time.<\/p>\r\n<p> <span id=\"HashMicro\"> <\/span><\/p>\r\n<p>For a cost structure analysis example, in one year, the total overhead costs are divided by the total hours worked to determine overhead costs, i.e., cost per hour or allocation rate.<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>Thus, the business will double the hourly cost by the number of hours worked in producing the product to arrive at a specific overhead cost.<\/p>\r\n<h2 id=\"examples\"><strong>The Importance of Cost Structures and Cost Allocation<\/strong><\/h2>\r\n<p>To maximize profits, businesses must explore every opportunity to reduce costs. While certain fixed costs are necessary for operations, financial analysts should regularly review financial statements to pinpoint any excessive expenses that do not contribute to core business functions.<\/p>\r\n<p>By understanding a company\u2019s overall cost structure, analysts can identify cost-cutting opportunities that don\u2019t compromise product quality or customer service. They must also monitor cost trends to ensure consistent cash flows and prevent sudden cost increases.<\/p>\r\n<p><a href=\"https:\/\/www.hashmicro.com\/blog\/cost-management\/\">Cost management<\/a> also plays a crucial role in decision-making. If costs are not allocated correctly, businesses may make poor decisions, such as mispricing products or investing in non-profitable areas.<\/p>\r\n<p>This process enables analysts to determine the per-unit costs for various product lines, departments, or business units. With this data, financial analysts can provide recommendations for improving product profitability and eliminating low-margin products.\u00a0<\/p>\r\n<h2><strong>Streamline Your Cost Structure with HashMicro&#8217;s Accounting Software<\/strong><\/h2>\r\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-59628 size-full\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1.webp\" alt=\"hashmicro accounting software\" width=\"1200\" height=\"675\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1.webp 1200w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-300x169.webp 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-1024x576.webp 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-768x432.webp 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-747x420.webp 747w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-150x84.webp 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-696x392.webp 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2024\/07\/hashmicro-accounting-software-1-1068x601.webp 1068w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\r\n<p>HashMicro&#8217;s online accounting software provides a robust solution for streamlining cost structure, crucial for any business in Singapore looking to optimize its financial performance.<\/p>\r\n<p>By integrating advanced features such as real-time reporting and automated expense tracking, this system ensures that businesses can maintain accurate and up-to-date records of all financial transactions. This visibility allows for immediate identification of financial trends and cost-saving opportunities.<\/p>\r\n<p>Moreover, HashMicro&#8217;s system simplifies the complex processes involved in financial management. It automates the categorization of fixed and variable costs, making it easier to track expenses against budgets. This precision not only aids in better resource allocation but also enhances the accuracy of financial forecasting.<\/p>\r\n<p>The software&#8217;s capacity to integrate with other business systems, like CRM and ERP, further streamlines operations by providing a unified view of the company&#8217;s finances and operations. Additionally, the system supports detailed cost analysis and allocation, crucial for businesses with multiple departments or product lines.<\/p>\r\n<p>By accurately assigning costs to specific projects or departments, HashMicro&#8217;s accounting software enables businesses to pinpoint exactly where efficiencies or adjustments are needed. This targeted approach helps in effectively managing and reducing unnecessary expenditures, leading to a more streamlined cost structure and improved overall financial health.<\/p>\r\n<p><em class=\"review-quote\">&#8220;Cost structure is the blueprint of how a business spends money to operate and grow, breaking down fixed vs. variable costs so leaders can price smarter, protect margins, and make faster decisions when demand shifts.&#8221;<\/em><\/p>\r\n<p>\u2014 <strong>Angela Tan<\/strong>, Regional Manager<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<h3><strong>Conclusion<\/strong><\/h3>\r\n<p>\r\n\r\n<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>The financial statements should show whether there is a possibility of high costs and whether the economic activity is making a profit. With a clear cost structure definition, you can classify fixed and variable expenses more accurately to spot inefficiencies early. To support these processes, businesses need tools that can provide accurate financial insights and streamline their daily accounting operations.<\/p>\r\n<p>\r\n\r\n\r\n\r\n<\/p>\r\n<p>\r\n\r\n<\/p>\r\n<p>Automate cash flow management, financial statement generation, bank reconciliation, adjustment journals, invoice creation, and more with our <a href=\"https:\/\/www.hashmicro.com\/accounting\">accounting software<\/a>. If you&#8217;re a large enterprise,\u00a0HashMicro&#8217;s accounting software is tailored to scale alongside your business.<\/p>\r\n<p>Our budget management feature efficiently handles budget management tasks and establishes approval matrices based on available budgets. <a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\">Click here<\/a> to explore our free demo and 70% funding from the <a href=\"https:\/\/www.hashmicro.com\/ctc-grants\">CTC grant<\/a> today!<\/p>\r\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:513,&quot;3&quot;:{&quot;1&quot;:0},&quot;12&quot;:0}\"><a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a><\/span> <span data-sheets-root=\"1\"><script>  window._mfq = window._mfq || [];\r\n  (function() {\r\n    var mf = document.createElement(\"script\");\r\n    mf.type = \"text\/javascript\"; mf.defer = true;\r\n    mf.src = \"\/\/cdn.mouseflow.com\/projects\/5e05f34e-ba01-471c-b61c-6edd2d7e05ed.js\";\r\n    document.getElementsByTagName(\"head\")[0].appendChild(mf);\r\n  })();<\/script><\/span><\/p>\r\n<h3><strong>FAQ About Cost Structure<\/strong><\/h3>\r\n<ul class=\"bottom_faq\">\r\n<li><details>\r\n<summary><strong>What is a cost structure example?\u00a0<\/strong><\/summary>\r\nFixed costs typically include expenses like amortization, taxes, employee salaries and benefits, interest, rent, insurance, repairs and maintenance, and IT. Variable costs commonly cover transportation, utilities, parts, raw materials, and licensing fees.<\/details><\/li>\r\n<li><details>\r\n<summary><strong>What are the 4 types of costs?\u00a0<\/strong><\/summary>\r\nThere are four common cost categories used in cost accounting: fixed costs, variable costs, direct costs, and indirect costs.<\/details><\/li>\r\n<li><details>\r\n<summary><strong>How to calculate cost structure?\u00a0<\/strong><\/summary>\r\nA basic way to calculate the cost structure is to sum fixed and variable costs to get total costs: FC + VC = TC. Fixed costs remain the same even when production is low or zero, while variable costs rise and fall depending on output.<\/details><\/li>\r\n<\/ul>\r\n<p><span id=\"models\"><\/span><\/p>\r\n<p><script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"What is a cost structure example?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"Fixed costs typically include expenses like amortization, taxes, employee salaries and benefits, interest, rent, insurance, repairs and maintenance, and IT. Variable costs commonly cover transportation, utilities, parts, raw materials, and licensing fees.\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"What are the 4 types of costs?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"There are four common cost categories used in cost accounting: fixed costs, variable costs, direct costs, and indirect costs.\"\r\n    }\r\n  },{\r\n    \"@type\": \"Question\",\r\n    \"name\": \"How to calculate cost structure?\",\r\n    \"acceptedAnswer\": {\r\n      \"@type\": \"Answer\",\r\n      \"text\": \"A basic way to calculate the cost structure is to sum fixed and variable costs to get total costs: FC + VC = TC. Fixed costs remain the same even when production is low or zero, while variable costs rise and fall depending on output.\"\r\n    }\r\n  }]\r\n}\r\n<\/script><\/p>","protected":false},"excerpt":{"rendered":"<p>Managing a cost structure means breaking down every expense to maintain efficiency and profitability. From my experience, using the best accounting software with ERP integration is the smartest way to optimize costs, refine pricing, and strengthen financial control. With HashMicro, I can automate expense tracking, analyze costs in detail, and allocate resources accurately across departments. [&hellip;]<\/p>\n","protected":false},"author":199,"featured_media":72252,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153,2911,2937],"tags":[1426],"class_list":{"0":"post-10482","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting","8":"category-business-insight","9":"category-highlight","10":"tag-cost-structure"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cost Structure in 2026: Direct vs. Indirect Costs &amp; Allocation<\/title>\n<meta name=\"description\" content=\"Cost structure includes expenses like labor, materials, and rent. 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