The COVID-19 pandemic is changing the way firms do business and changing it quickly. At the present time, there is an urgent need to restructure many activities within companies, including the redesign of cost systems to accommodate the negative effects resulting from this disease. This paper aims to examine the impact of certain environmental factors on cost system design (product diversity and relevant cost information) which has been examined by previous studies. It is important to research this topic again and to suggest other factors (technological changes and triggered exception operational losses) resulting from changing operational style after the worldwide spread of COVID-19. The empirical results indicate that the cost system design applied in industrial corporations listed on the Amman Stock Exchange is positively affected by technological changes, triggered exception operational losses, and relevant cost information, while no relationship was found with product diversity.