You can change the cost price of a product directly on a draft order or delivery if you find out the price has changed from the price that the product is set to in your system.
If a cost price has been amended on an order you will see both the original product cost price and updated cost price (unit) when viewing the order. 
You will also see an indication on the order list view that one or more cost prices have been changed.
By default when you update the cost price on an order or delivery this will update the cost price of the product in your system. If you don't want the product cost price to automatically be updated you can turn this feature off in the stock tab of the Setup module.
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