Based on the theory of a falling shadow which was first formulated by Wang([14]), a theoretical approach of the ideal structure in BH-algebras is established. The notions of a falling subalgebra, a falling ideal, a falling strong ideal, a falling $n$-fold strong ideal and a falling translation ideal of a BH-algebra are introduced. Some fundamental properties are investigated. Relations among a falling subalgebra, a falling ideal and a falling strong ideal, a falling $n$-fold strong ideal are stated. A relation between a fuzzy subalgebra/ideal and a falling subalgebra/ideal is provided.