The modern approach to growth analysis and development of enterprises includes the analysis of defined business models progressively. One of the essential factors of any business model is the cost structure, mostly intended to analyse and define better the processes of transferring value to the customer, maintain customer relationship and generate revenue. An analysis of the costs incurred in these processes should facilitate the effective definition of key resources, key activities and key partnerships. Modern theory distinguishes two types of business models from a cost perspective: a cost-driven model and a value-driven model. The cost-driven model is focused on minimizing costs wherever possible and such an approach has the propensity to create and maintain the lowest possible cost structure using low-cost value propositions. The value-driven model is focused on value creation and superior value propositions. The aim of this research, by using Adaptive Neuro-Fuzzy Inference System (ANFIS) approach, is to create models for analysing the impact of cost structure on sustainable development and business survival with respect to selected financial indicators. Based on clustering methods, model creation is preceded by a search of the link between the business performance indicators and parameters that increase or decrease a particular cost component. The sample for creation of the model is based on financial data of five maritime Croatian companies obtained through four business years. Thus, by analysis of the companies’ business operations based on such created models it is possible to define the limits, namely the degrees of increase or decrease of a particular type of cost at which companies achieve sound business growth and development. Consequently, the management of a company is enabled to form effective business strategies. Such strategies in modern context imply innovation in business, new technological processes, efficient stock management, and improved relationships with customers and suppliers.