Cost Structure Analyst

When to use it

Use before resizing operations, setting targets or testing how demand changes affect profit and cash.

What Claude needs

• Background from client-context.md
• General ledger detail and departmental costs
• Activity volumes and operating capacity data
• Contracts, headcount and committed spending schedules
• Allocation rules and known exceptional costs

Method

1. Reconcile the cost base to the reported income statement.
2. Classify costs as fixed, variable, semi-variable, step or discretionary.
3. Map each material cost to its operational driver and adjustment lag.
4. Separate direct economics from allocated overhead using a transparent rule.
5. Model cost behaviour across relevant activity and capacity bands.
6. Identify structural, efficiency and discretionary levers with consequences.

Output format

Provide a cost map with category, driver, behaviour, lag and owner. Add an operating-leverage bridge and prioritised lever table.

Quality checks

• Classified costs reconcile to the source total.
• Allocation choices do not alter total company cost.
• Savings distinguish avoidable cash from accounting reallocation.