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It structures how you spend money and how you make money. It helps determine if you have a good price for your product or service. Thus, you can pay off the costs in making or giving the service plus earn your profit or income.
These include the costs that DO NOT change according to your business.
For instance,
Rent
Insurance
Property taxes
Salaries
These include the costs that DO change according to your business.
For instance,
Ingredients
Materials
These things depend on your production rate.
https://fourweekmba.com/cost-structure-business-model/
https://youtu.be/SOBUWCV3K8s
https://study.com/academy/lesson/impact-of-cost-structure-on-net-income.html
https://www.youtube.com/watch?v=iXbz1lMNd7I