Operational level · OCS

OCS past questions

Every sub-task set in the last 3 Operational Case Study pre-seens CIMA has published materials for, summarised in our own words and sorted by core activity.

Topic map · Filter the questions · See how we'd mark three of them · All levels

Topic map

How often each topic came up across all 200 OCS sub-tasks in the 3 sittings we cover. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

Topics by sitting

Sub-tasks on each OCS topic in each sitting, oldest sitting first. The number is in every cell; darker cells mean more sub-tasks.
Topic	May & Aug 2025Halfpenny	Nov 2025 & Feb 2026SumTrix	May & Aug 2026SoPa	Total
Costing methods	5	4	4	13
Digital costing and app costs	4	3	2	9
Quality and environmental costs	0	0	3	3
Budgeting and control	8	9	9	26
Forecasting and big data	5	5	5	15
Variance analysis	6	9	6	21
KPIs and performance	6	6	7	19
Decisions under risk	5	9	10	24
Relevant costs and short-term decisions	5	3	4	12
Break-even analysis	2	0	3	5
Limiting factors and production plans	2	2	0	4
Working capital policy	1	2	3	6
Inventory and EOQ	2	3	4	9
Credit control	2	1	0	3
Short-term finance and investment	2	0	2	4
Property, plant and equipment	7	6	2	15
Leases	2	2	3	7
Inventory, events and other IFRS	2	1	1	4
Tax	0	0	1	1

Key (sub-tasks per cell):

0
1–2
3–5
6–7
8–10

Topics, most tested first

1
Budgeting and controlOften tested
26 sub-tasks · 3 of 3 sittings · 16 of 18 variants · last seen May & Aug 2026
2
Decisions under riskOften tested
24 sub-tasks · 3 of 3 sittings · 14 of 18 variants · last seen May & Aug 2026
3
Variance analysisOften tested
21 sub-tasks · 3 of 3 sittings · 17 of 18 variants · last seen May & Aug 2026
4
KPIs and performanceOften tested
19 sub-tasks · 3 of 3 sittings · 18 of 18 variants · last seen May & Aug 2026
5
Forecasting and big dataOften tested
15 sub-tasks · 3 of 3 sittings · 11 of 18 variants · last seen May & Aug 2026
6
Property, plant and equipmentOften tested
15 sub-tasks · 3 of 3 sittings · 10 of 18 variants · last seen May & Aug 2026
7
Costing methodsOften tested
13 sub-tasks · 3 of 3 sittings · 10 of 18 variants · last seen May & Aug 2026
8
Relevant costs and short-term decisionsOften tested
12 sub-tasks · 3 of 3 sittings · 10 of 18 variants · last seen May & Aug 2026
9
Inventory and EOQSometimes tested
9 sub-tasks · 3 of 3 sittings · 7 of 18 variants · last seen May & Aug 2026
10
Digital costing and app costsSometimes tested
9 sub-tasks · 3 of 3 sittings · 6 of 18 variants · last seen May & Aug 2026
11
LeasesSometimes tested
7 sub-tasks · 3 of 3 sittings · 7 of 18 variants · last seen May & Aug 2026
12
Working capital policySometimes tested
6 sub-tasks · 3 of 3 sittings · 5 of 18 variants · last seen May & Aug 2026
13
Break-even analysisSometimes tested
5 sub-tasks · 2 of 3 sittings · 3 of 18 variants · last seen May & Aug 2026
14
Inventory, events and other IFRSSometimes tested
4 sub-tasks · 3 of 3 sittings · 4 of 18 variants · last seen May & Aug 2026
15
Short-term finance and investmentRarely tested
4 sub-tasks · 2 of 3 sittings · 4 of 18 variants · last seen May & Aug 2026
16
Limiting factors and production plansSometimes tested
4 sub-tasks · 2 of 3 sittings · 3 of 18 variants · last seen Nov 2025 & Feb 2026
17
Credit controlRarely tested
3 sub-tasks · 2 of 3 sittings · 3 of 18 variants · last seen Nov 2025 & Feb 2026
18
Quality and environmental costsRarely tested
3 sub-tasks · 1 of 3 sittings · 2 of 18 variants · last seen May & Aug 2026
19
TaxRarely tested
1 sub-task · 1 of 3 sittings · 1 of 18 variants · last seen May & Aug 2026

How we band topics

Sittings: 2 points if the topic came up in every sitting we cover, 1 point if it came up in more than one.
Variants: 2 points if it came up in at least half of the exam variants, 1 point if in at least a quarter.
Blueprint: 1 point if its core activity has the top time weighting at the level. Where every core activity has the same weighting, nobody gets this point.
4 or more points is "Often tested", 2 or 3 is "Sometimes tested", and fewer is "Rarely tested".
"Fits this pre-seen" is separate: it shows when the pre-seen's industry or key themes use words linked to the topic (our summary stands in until key themes are written).

It is a count of what CIMA has asked before, not a forecast. Any part of the syllabus can come up.

Core activities against the blueprint

Each core activity's share of the 200 sub-tasks, next to its blueprint weighting. The blueprint weights exam time and sub-tasks vary in length, so treat this as a rough check.

A CostingWithin range
13% of sub-tasks (25) · blueprint 12–18% of exam time
B BudgetingWithin range
21% of sub-tasks (41) · blueprint 17–25% of exam time
C PerformanceWithin range
20% of sub-tasks (40) · blueprint 17–25% of exam time
D Reporting, ethics and taxAbove range
14% of sub-tasks (27) · blueprint 7–13% of exam time
E Short-term decisionsWithin range
23% of sub-tasks (45) · blueprint 17–25% of exam time
F Working capitalBelow range
11% of sub-tasks (22) · blueprint 12–18% of exam time

Filter the questions

Showing 200 of 200 sub-tasks.

May & Aug 2026 · SoPa

CIMA's post-exam materials for May & Aug 2026

Restaurants · 69 sub-tasks

OCS past questions, May & Aug 2026 (SoPa): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity E: Short-term decisions	Break-even analysis	Making in-house or outsourcing: read a break-even chart for profit, fixed and variable cost, break-even point and margin of safety.
V1 · Task 1(b)	Core activity E: Short-term decisions	Break-even analysis	Benefits and limitations of the break-even analysis behind the make-or-outsource choice.
V1 · Task 1(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Using weighted benefit scoring to support the in-house or outsource production decision.
V1 · Task 2(a)	Core activity B: Budgeting	Budgeting and control	Why production budgets help a new production unit plan, co-ordinate and control.
V1 · Task 2(b)	Core activity B: Budgeting	Budgeting and control	How to build the production, materials usage and materials purchases budgets from the data given.
V1 · Task 2(c)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	Valuing the new unit's finished goods inventory under the inventory standard.
V1 · Task 3(a)	Core activity A: Costing	Costing methods	Choosing and justifying overhead absorption bases for each production process.
V1 · Task 3(b)	Core activity A: Costing	Costing methods	Whether activity-based costing suits the new production facility.
V1 · Task 3(c)	Core activity F: Working capital	Inventory and EOQ	What the economic order quantity represents and the data needed to work it out.
V1 · Task 3(d)	Core activity F: Working capital	Inventory and EOQ	Whether EOQ is a sensible ordering policy for a packaging item.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Interpreting a month's production variances alongside a KPI dashboard.
V1 · Task 4(b)	Core activity C: Performance	KPIs and performance	Two sustainability KPIs to add to the production dashboard, with reasons.
V2 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	Whether time series analysis of past sales would give a usable sales forecast.
V2 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	How AI and big data could improve sales forecasts.
V2 · Task 1(c)	Core activity C: Performance	KPIs and performance	KPIs for individual servers and for restaurant managers: how to measure them and why.
V2 · Task 2(a)	Core activity E: Short-term decisions	Decisions under risk	Choosing restaurant capacity under maximax, maximin and minimax regret.
V2 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	How probability estimates and decision makers' attitudes to risk affect the capacity decision.
V2 · Task 3(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of the lease liability and right-of-use asset for a new service system.
V2 · Task 3(b)	Core activity F: Working capital	Working capital policy	Benefits and drawbacks of moving to a proposed working capital policy.
V2 · Task 4(a)	Core activity B: Budgeting	Budgeting and control	Likely effects on the budgets of replacing serving staff with an automated system.
V2 · Task 4(b)	Core activity C: Performance	KPIs and performance	What sales and service data shows when reviewing restaurant performance.
V2 · Task 4(c)	Core activity A: Costing	Costing methods	How the automated system changes the way standard costs for drinks are set and used.
V3 · Task 1(a)	Core activity B: Budgeting	Budgeting and control	Applying flexible budgeting to one restaurant's budget for the year.
V3 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	Benefits of big data analytics and AI for forecasting restaurant sales.
V3 · Task 1(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring new capital expenditure under the property, plant and equipment standard.
V3 · Task 2(a)	Core activity E: Short-term decisions	Break-even analysis	Reading a chart to compare two suppliers' cost structures.
V3 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Choosing a supplier on expected purchase volume, and two limits of doing so.
V3 · Task 2(c)	Core activity F: Working capital	Working capital policy	Comparing two suppliers' working capital ratios with industry averages and explaining the gaps.
V3 · Task 2(d)	Core activity F: Working capital	Working capital policy	Recommending the more suitable of two suppliers.
V3 · Task 3(a)	Core activity C: Performance	Variance analysis	Interpreting a restaurant's variances using the notes provided.
V3 · Task 3(b)	Core activity C: Performance	KPIs and performance	Justifying each dashboard KPI and linking it to the variance results.
V3 · Task 4(a)	Core activity A: Costing	Quality and environmental costs	The categories in a cost of quality report, with a restaurant example of each.
V3 · Task 4(b)	Core activity A: Costing	Quality and environmental costs	Benefits of producing a cost of quality report for every restaurant.
V3 · Task 4(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Which costs are relevant to deciding whether to back a community project.
V4 · Task 1(a)	Core activity B: Budgeting	Budgeting and control	Problems setting objectives and finding the principal budget factor for a pop-up restaurant.
V4 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	How data-gathering technology can inform the pop-up restaurant's budgets.
V4 · Task 1(c)	Core activity B: Budgeting	Budgeting and control	How zero-based budgeting works and how to use it for front-of-house labour.
V4 · Task 2(a)	Core activity E: Short-term decisions	Decisions under risk	Interpreting a payoff table and its statistics for a marketing campaign choice.
V4 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Which campaign risk-neutral, risk-seeking and risk-averse managers would choose.
V4 · Task 2(c)	Core activity F: Working capital	Inventory and EOQ	Difficulties managing stock of a specialist ingredient, and whether EOQ fits.
V4 · Task 3(a)	Core activity C: Performance	Variance analysis	Errors in a colleague's ingredient price and usage variances, the right method and the records needed.
V4 · Task 3(b)	Core activity C: Performance	KPIs and performance	Two sustainability KPIs and two inventory KPIs, with measurement and reasons.
V4 · Task 4(a)	Core activity A: Costing	Digital costing and app costs	Types of cost in building, launching and running an app in-house.
V4 · Task 4(b)	Core activity A: Costing	Digital costing and app costs	Problems costing the app in total and sharing its cost across restaurants.
V4 · Task 4(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Non-financial factors in buying a maintenance contract or training own IT staff.
V4 · Task 4(d)	Core activity D: Reporting, ethics and tax	Leases	Applying the short-term and low-value lease exemptions to several leased items.
V5 · Task 1(a)	Core activity A: Costing	Costing methods	Implementing ABC for labour at a vertical farm, and the benefits.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and initially measuring new farm expenditure.
V5 · Task 1(c)	Core activity D: Reporting, ethics and tax	Tax	How a change in tax depreciation allowances on new equipment affects taxable profit.
V5 · Task 2(a)	Core activity E: Short-term decisions	Decisions under risk	Interpreting a payoff table and its statistics for a supplier choice.
V5 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Which supplier risk-neutral, risk-seeking and risk-averse decision makers would choose.
V5 · Task 2(c)	Core activity F: Working capital	Short-term finance and investment	Comparing three short-term finance sources for a project's working capital, and recommending one.
V5 · Task 3(a)	Core activity C: Performance	Variance analysis	How six variances are calculated, what they mean, their limits and how reported events caused them.
V5 · Task 3(b)	Core activity C: Performance	KPIs and performance	Three KPIs for farm workers across the growing cycle.
V5 · Task 4(a)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Relevant and irrelevant costs in evaluating a supermarket supply contract.
V5 · Task 4(b)	Core activity B: Budgeting	Forecasting and big data	Technology and data sources for forecasting outside demand for a crop.
V5 · Task 4(c)	Core activity B: Budgeting	Budgeting and control	Cash budget factors when expanding production for outside customers.
V6 · Task 1(a)	Core activity E: Short-term decisions	Decisions under risk	What a decision tree shows for a set of linked options.
V6 · Task 1(b)	Core activity E: Short-term decisions	Decisions under risk	Using the decision tree on a risk-neutral basis to pick the best combination.
V6 · Task 1(c)	Core activity E: Short-term decisions	Decisions under risk	Two limitations of the approach and two other factors to weigh before deciding.
V6 · Task 1(d)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease liability for the year-end accounts.
V6 · Task 2(a)	Core activity B: Budgeting	Budgeting and control	Effect of three sales ideas on budgeted revenue, variable cost, contribution and profit for a delivery service.
V6 · Task 2(b)	Core activity B: Budgeting	Budgeting and control	Whether the budget assumptions are reasonable.
V6 · Task 2(c)	Core activity F: Working capital	Inventory and EOQ	How a bulk purchase discount changes ordering and stock levels, plus one financial and one non-financial factor.
V6 · Task 3(a)	Core activity A: Costing	Quality and environmental costs	Environmental conformance and non-conformance costs, with examples of each category.
V6 · Task 3(b)	Core activity C: Performance	KPIs and performance	Three KPIs for individual delivery drivers.
V6 · Task 4(a)	Core activity C: Performance	Variance analysis	Interpreting sales mix contribution variances under the individual units and weighted average methods.
V6 · Task 4(b)	Core activity C: Performance	Variance analysis	Benefits of each method of calculating mix variances.
V6 · Task 4(c)	Core activity F: Working capital	Short-term finance and investment	Comparing three short-term investments for surplus cash and recommending one.

V1 · Task 1(a)Core activity E: Short-term decisions
Making in-house or outsourcing: read a break-even chart for profit, fixed and variable cost, break-even point and margin of safety.
Break-even analysis
V1 · Task 1(b)Core activity E: Short-term decisions
Benefits and limitations of the break-even analysis behind the make-or-outsource choice.
Break-even analysis
V1 · Task 1(c)Core activity E: Short-term decisions
Using weighted benefit scoring to support the in-house or outsource production decision.
Relevant costs and short-term decisions
V1 · Task 2(a)Core activity B: Budgeting
Why production budgets help a new production unit plan, co-ordinate and control.
Budgeting and control
V1 · Task 2(b)Core activity B: Budgeting
How to build the production, materials usage and materials purchases budgets from the data given.
Budgeting and control
V1 · Task 2(c)Core activity D: Reporting, ethics and tax
Valuing the new unit's finished goods inventory under the inventory standard.
Inventory, events and other IFRS
V1 · Task 3(a)Core activity A: Costing
Choosing and justifying overhead absorption bases for each production process.
Costing methods
V1 · Task 3(b)Core activity A: Costing
Whether activity-based costing suits the new production facility.
Costing methods
V1 · Task 3(c)Core activity F: Working capital
What the economic order quantity represents and the data needed to work it out.
Inventory and EOQ
V1 · Task 3(d)Core activity F: Working capital
Whether EOQ is a sensible ordering policy for a packaging item.
Inventory and EOQ
V1 · Task 4(a)Core activity C: Performance
Interpreting a month's production variances alongside a KPI dashboard.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Two sustainability KPIs to add to the production dashboard, with reasons.
KPIs and performance
V2 · Task 1(a)Core activity B: Budgeting
Whether time series analysis of past sales would give a usable sales forecast.
Forecasting and big data
V2 · Task 1(b)Core activity B: Budgeting
How AI and big data could improve sales forecasts.
Forecasting and big data
V2 · Task 1(c)Core activity C: Performance
KPIs for individual servers and for restaurant managers: how to measure them and why.
KPIs and performance
V2 · Task 2(a)Core activity E: Short-term decisions
Choosing restaurant capacity under maximax, maximin and minimax regret.
Decisions under risk
V2 · Task 2(b)Core activity E: Short-term decisions
How probability estimates and decision makers' attitudes to risk affect the capacity decision.
Decisions under risk
V2 · Task 3(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of the lease liability and right-of-use asset for a new service system.
Leases
V2 · Task 3(b)Core activity F: Working capital
Benefits and drawbacks of moving to a proposed working capital policy.
Working capital policy
V2 · Task 4(a)Core activity B: Budgeting
Likely effects on the budgets of replacing serving staff with an automated system.
Budgeting and control
V2 · Task 4(b)Core activity C: Performance
What sales and service data shows when reviewing restaurant performance.
KPIs and performance
V2 · Task 4(c)Core activity A: Costing
How the automated system changes the way standard costs for drinks are set and used.
Costing methods
V3 · Task 1(a)Core activity B: Budgeting
Applying flexible budgeting to one restaurant's budget for the year.
Budgeting and control
V3 · Task 1(b)Core activity B: Budgeting
Benefits of big data analytics and AI for forecasting restaurant sales.
Forecasting and big data
V3 · Task 1(c)Core activity D: Reporting, ethics and tax
Recognising and measuring new capital expenditure under the property, plant and equipment standard.
Property, plant and equipment
V3 · Task 2(a)Core activity E: Short-term decisions
Reading a chart to compare two suppliers' cost structures.
Break-even analysis
V3 · Task 2(b)Core activity E: Short-term decisions
Choosing a supplier on expected purchase volume, and two limits of doing so.
Decisions under risk
V3 · Task 2(c)Core activity F: Working capital
Comparing two suppliers' working capital ratios with industry averages and explaining the gaps.
Working capital policy
V3 · Task 2(d)Core activity F: Working capital
Recommending the more suitable of two suppliers.
Working capital policy
V3 · Task 3(a)Core activity C: Performance
Interpreting a restaurant's variances using the notes provided.
Variance analysis
V3 · Task 3(b)Core activity C: Performance
Justifying each dashboard KPI and linking it to the variance results.
KPIs and performance
V3 · Task 4(a)Core activity A: Costing
The categories in a cost of quality report, with a restaurant example of each.
Quality and environmental costs
V3 · Task 4(b)Core activity A: Costing
Benefits of producing a cost of quality report for every restaurant.
Quality and environmental costs
V3 · Task 4(c)Core activity E: Short-term decisions
Which costs are relevant to deciding whether to back a community project.
Relevant costs and short-term decisions
V4 · Task 1(a)Core activity B: Budgeting
Problems setting objectives and finding the principal budget factor for a pop-up restaurant.
Budgeting and control
V4 · Task 1(b)Core activity B: Budgeting
How data-gathering technology can inform the pop-up restaurant's budgets.
Forecasting and big data
V4 · Task 1(c)Core activity B: Budgeting
How zero-based budgeting works and how to use it for front-of-house labour.
Budgeting and control
V4 · Task 2(a)Core activity E: Short-term decisions
Interpreting a payoff table and its statistics for a marketing campaign choice.
Decisions under risk
V4 · Task 2(b)Core activity E: Short-term decisions
Which campaign risk-neutral, risk-seeking and risk-averse managers would choose.
Decisions under risk
V4 · Task 2(c)Core activity F: Working capital
Difficulties managing stock of a specialist ingredient, and whether EOQ fits.
Inventory and EOQ
V4 · Task 3(a)Core activity C: Performance
Errors in a colleague's ingredient price and usage variances, the right method and the records needed.
Variance analysis
V4 · Task 3(b)Core activity C: Performance
Two sustainability KPIs and two inventory KPIs, with measurement and reasons.
KPIs and performance
V4 · Task 4(a)Core activity A: Costing
Types of cost in building, launching and running an app in-house.
Digital costing and app costs
V4 · Task 4(b)Core activity A: Costing
Problems costing the app in total and sharing its cost across restaurants.
Digital costing and app costs
V4 · Task 4(c)Core activity E: Short-term decisions
Non-financial factors in buying a maintenance contract or training own IT staff.
Relevant costs and short-term decisions
V4 · Task 4(d)Core activity D: Reporting, ethics and tax
Applying the short-term and low-value lease exemptions to several leased items.
Leases
V5 · Task 1(a)Core activity A: Costing
Implementing ABC for labour at a vertical farm, and the benefits.
Costing methods
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Recognising and initially measuring new farm expenditure.
Property, plant and equipment
V5 · Task 1(c)Core activity D: Reporting, ethics and tax
How a change in tax depreciation allowances on new equipment affects taxable profit.
Tax
V5 · Task 2(a)Core activity E: Short-term decisions
Interpreting a payoff table and its statistics for a supplier choice.
Decisions under risk
V5 · Task 2(b)Core activity E: Short-term decisions
Which supplier risk-neutral, risk-seeking and risk-averse decision makers would choose.
Decisions under risk
V5 · Task 2(c)Core activity F: Working capital
Comparing three short-term finance sources for a project's working capital, and recommending one.
Short-term finance and investment
V5 · Task 3(a)Core activity C: Performance
How six variances are calculated, what they mean, their limits and how reported events caused them.
Variance analysis
V5 · Task 3(b)Core activity C: Performance
Three KPIs for farm workers across the growing cycle.
KPIs and performance
V5 · Task 4(a)Core activity E: Short-term decisions
Relevant and irrelevant costs in evaluating a supermarket supply contract.
Relevant costs and short-term decisions
V5 · Task 4(b)Core activity B: Budgeting
Technology and data sources for forecasting outside demand for a crop.
Forecasting and big data
V5 · Task 4(c)Core activity B: Budgeting
Cash budget factors when expanding production for outside customers.
Budgeting and control
V6 · Task 1(a)Core activity E: Short-term decisions
What a decision tree shows for a set of linked options.
Decisions under risk
V6 · Task 1(b)Core activity E: Short-term decisions
Using the decision tree on a risk-neutral basis to pick the best combination.
Decisions under risk
V6 · Task 1(c)Core activity E: Short-term decisions
Two limitations of the approach and two other factors to weigh before deciding.
Decisions under risk
V6 · Task 1(d)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability for the year-end accounts.
Leases
V6 · Task 2(a)Core activity B: Budgeting
Effect of three sales ideas on budgeted revenue, variable cost, contribution and profit for a delivery service.
Budgeting and control
V6 · Task 2(b)Core activity B: Budgeting
Whether the budget assumptions are reasonable.
Budgeting and control
V6 · Task 2(c)Core activity F: Working capital
How a bulk purchase discount changes ordering and stock levels, plus one financial and one non-financial factor.
Inventory and EOQ
V6 · Task 3(a)Core activity A: Costing
Environmental conformance and non-conformance costs, with examples of each category.
Quality and environmental costs
V6 · Task 3(b)Core activity C: Performance
Three KPIs for individual delivery drivers.
KPIs and performance
V6 · Task 4(a)Core activity C: Performance
Interpreting sales mix contribution variances under the individual units and weighted average methods.
Variance analysis
V6 · Task 4(b)Core activity C: Performance
Benefits of each method of calculating mix variances.
Variance analysis
V6 · Task 4(c)Core activity F: Working capital
Comparing three short-term investments for surplus cash and recommending one.
Short-term finance and investment

Nov 2025 & Feb 2026 · SumTrix

CIMA's post-exam materials for Nov 2025 & Feb 2026

Ski manufacturing · 65 sub-tasks

OCS past questions, Nov 2025 & Feb 2026 (SumTrix): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease of production equipment, this year and in future years.
V1 · Task 1(b)	Core activity E: Short-term decisions	Limiting factors and production plans	Explaining a limiting-factor production plan and two factors to consider before adopting it.
V1 · Task 1(c)	Core activity E: Short-term decisions	Limiting factors and production plans	How much it is worth paying for extra machine hours to meet full demand.
V1 · Task 2(a)	Core activity F: Working capital	Working capital policy	Comparing two suppliers' working capital approaches and what that means for the business.
V1 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Expected values, standard deviations and coefficients of variation for an order-size choice, risk-averse and risk-seeking.
V1 · Task 2(c)	Core activity B: Budgeting	Forecasting and big data	Sources and types of big data for a product range's sales budget.
V1 · Task 3(a)	Core activity A: Costing	Digital costing and app costs	Working out a cost per app download, and the difficulties.
V1 · Task 3(b)	Core activity B: Budgeting	Budgeting and control	Using activity-based budgeting to set a department's skilled labour budget.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Meaning and likely causes of a set of sales variances.
V1 · Task 4(b)	Core activity C: Performance	Variance analysis	Whether planning and operational variances would help assess each regional sales head.
V1 · Task 4(c)	Core activity C: Performance	KPIs and performance	Three KPIs for how well the website generates sales.
V2 · Task 1(a)	Core activity B: Budgeting	Budgeting and control	Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
V2 · Task 1(b)	Core activity E: Short-term decisions	Decisions under risk	Three statistical measures and the discount level each attitude to risk would choose.
V2 · Task 1(c)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the what-if figures and of using expected value for the decision.
V2 · Task 2(a)	Core activity F: Working capital	Inventory and EOQ	Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.
V2 · Task 2(b)	Core activity A: Costing	Digital costing and app costs	Features of a digital costing system and how it helps purchasing and costing.
V2 · Task 3(a)	Core activity B: Budgeting	Budgeting and control	Features and benefits of beyond budgeting for production departments, including quality and sustainability.
V2 · Task 3(b)	Core activity C: Performance	KPIs and performance	What KPIs show about customer use of a newsletter, videos and a promotional discount.
V2 · Task 4(a)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	Treatment, and effect on profit, of several items in the year-end financial statements.
V2 · Task 4(b)	Core activity C: Performance	Variance analysis	Meaning and possible causes of a set of variances.
V3 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	Using trend lines and seasonal variations to forecast sales in a new overseas market.
V3 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	Factors that limit the accuracy of that forecast.
V3 · Task 1(c)	Core activity B: Budgeting	Forecasting and big data	Benefits of big data and analytics for forecasting overseas sales revenue.
V3 · Task 2(a)	Core activity E: Short-term decisions	Decisions under risk	Using a decision tree, on a risk-neutral basis, to choose a sales agent.
V3 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the decision tree approach for choosing the agent.
V3 · Task 2(c)	Core activity F: Working capital	Inventory and EOQ	Factors in setting finished goods stock levels to support overseas sales.
V3 · Task 3(a)	Core activity C: Performance	Variance analysis	Four fixed production overhead variances and their likely causes.
V3 · Task 3(b)	Core activity C: Performance	Variance analysis	How useful fixed overhead variances are for managing those costs.
V3 · Task 3(c)	Core activity A: Costing	Costing methods	The activity cost hierarchy, with production overhead examples at each level.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Effect on next year's accounts of adopting a property revaluation policy.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Depreciation period for computer equipment and how to handle a change in useful life.
V3 · Task 4(c)	Core activity C: Performance	KPIs and performance	Three KPIs for an overseas distribution centre manager.
V4 · Task 1(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Treatment of an old machine that is to be sold.
V4 · Task 1(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Which costs of a new machine are capitalised this year.
V4 · Task 1(c)	Core activity B: Budgeting	Forecasting and big data	What market data says about demand for a new range and whether it supports a sales forecast.
V4 · Task 2(a)	Core activity C: Performance	KPIs and performance	Two KPIs for each of two new coordinator roles.
V4 · Task 2(b)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Choosing which bought-in part to buy on short-term decision principles, plus two implications.
V4 · Task 3(a)	Core activity C: Performance	Variance analysis	Meaning and likely causes of a set of variances.
V4 · Task 3(b)	Core activity A: Costing	Costing methods	How ABC differs from the current overhead method and how to apply it to a new range.
V4 · Task 4(a)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Why a minimum price differs from total cost, and which costs belong in a bid.
V4 · Task 4(b)	Core activity F: Working capital	Credit control	Factors in granting credit and setting a credit limit for a new retailer.
V4 · Task 4(c)	Core activity B: Budgeting	Budgeting and control	Rolling budgets and how they could improve motivation and control.
V5 · Task 1(a)	Core activity A: Costing	Digital costing and app costs	Benefits of integrated systems and automated outside links in a digital costing system.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Leases	Accounting for a property lease: lease liability and right-of-use asset, initially and later.
V5 · Task 2(a)	Core activity B: Budgeting	Budgeting and control	Why budgets matter for a new distribution centre and how they help its manager.
V5 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Choosing a contract under risk-neutral, risk-seeking and risk-averse approaches.
V5 · Task 2(c)	Core activity E: Short-term decisions	Decisions under risk	Limitations of those approaches and of the data behind them.
V5 · Task 2(d)	Core activity E: Short-term decisions	Decisions under risk	Factors in deciding whether to pay for perfect information.
V5 · Task 3(a)	Core activity B: Budgeting	Budgeting and control	Effect of two options on budgeted revenue, contribution and profit for a product range.
V5 · Task 3(b)	Core activity B: Budgeting	Budgeting and control	Factors to check before relying on the what-if analysis.
V5 · Task 3(c)	Core activity F: Working capital	Inventory and EOQ	What an inventory chart shows and whether EOQ suits several product lines.
V5 · Task 4(a)	Core activity C: Performance	Variance analysis	Meaning and possible causes of a set of variances.
V5 · Task 4(b)	Core activity C: Performance	Variance analysis	Whether to split a sales price variance into planning and operational parts, and the problems.
V5 · Task 4(c)	Core activity C: Performance	KPIs and performance	Three KPIs for the success of digital marketing.
V6 · Task 1(a)	Core activity C: Performance	Variance analysis	Meaning and possible causes of variances, using a manager's explanations.
V6 · Task 1(b)	Core activity C: Performance	KPIs and performance	Why each dashboard KPI is tracked and what it shows about a department's performance.
V6 · Task 2(a)	Core activity A: Costing	Costing methods	Explaining under-absorbed overhead and how the profit statement would look under marginal costing.
V6 · Task 2(b)	Core activity A: Costing	Costing methods	For and against marginal costing instead of absorption costing.
V6 · Task 2(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Applying relevant costing to the costs of a live event, and the extra information needed.
V6 · Task 3(a)	Core activity B: Budgeting	Budgeting and control	Using ZBB and decision packages to budget an extra promotional campaign.
V6 · Task 3(b)	Core activity B: Budgeting	Budgeting and control	Benefits and challenges of ZBB for support activity costs.
V6 · Task 3(c)	Core activity F: Working capital	Working capital policy	How taking a supplier's discount changes working capital investment and the operating cycle.
V6 · Task 4(a)	Core activity E: Short-term decisions	Decisions under risk	Maximax, maximin and minimax regret for choosing a promotional campaign.
V6 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring an old machine in the year-end accounts.
V6 · Task 4(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring a second old machine in the year-end accounts.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease of production equipment, this year and in future years.
Leases
V1 · Task 1(b)Core activity E: Short-term decisions
Explaining a limiting-factor production plan and two factors to consider before adopting it.
Limiting factors and production plans
V1 · Task 1(c)Core activity E: Short-term decisions
How much it is worth paying for extra machine hours to meet full demand.
Limiting factors and production plans
V1 · Task 2(a)Core activity F: Working capital
Comparing two suppliers' working capital approaches and what that means for the business.
Working capital policy
V1 · Task 2(b)Core activity E: Short-term decisions
Expected values, standard deviations and coefficients of variation for an order-size choice, risk-averse and risk-seeking.
Decisions under risk
V1 · Task 2(c)Core activity B: Budgeting
Sources and types of big data for a product range's sales budget.
Forecasting and big data
V1 · Task 3(a)Core activity A: Costing
Working out a cost per app download, and the difficulties.
Digital costing and app costs
V1 · Task 3(b)Core activity B: Budgeting
Using activity-based budgeting to set a department's skilled labour budget.
Budgeting and control
V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of sales variances.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Whether planning and operational variances would help assess each regional sales head.
Variance analysis
V1 · Task 4(c)Core activity C: Performance
Three KPIs for how well the website generates sales.
KPIs and performance
V2 · Task 1(a)Core activity B: Budgeting
Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
Budgeting and control
V2 · Task 1(b)Core activity E: Short-term decisions
Three statistical measures and the discount level each attitude to risk would choose.
Decisions under risk
V2 · Task 1(c)Core activity E: Short-term decisions
Limitations of the what-if figures and of using expected value for the decision.
Decisions under risk
V2 · Task 2(a)Core activity F: Working capital
Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.
Inventory and EOQ
V2 · Task 2(b)Core activity A: Costing
Features of a digital costing system and how it helps purchasing and costing.
Digital costing and app costs
V2 · Task 3(a)Core activity B: Budgeting
Features and benefits of beyond budgeting for production departments, including quality and sustainability.
Budgeting and control
V2 · Task 3(b)Core activity C: Performance
What KPIs show about customer use of a newsletter, videos and a promotional discount.
KPIs and performance
V2 · Task 4(a)Core activity D: Reporting, ethics and tax
Treatment, and effect on profit, of several items in the year-end financial statements.
Inventory, events and other IFRS
V2 · Task 4(b)Core activity C: Performance
Meaning and possible causes of a set of variances.
Variance analysis
V3 · Task 1(a)Core activity B: Budgeting
Using trend lines and seasonal variations to forecast sales in a new overseas market.
Forecasting and big data
V3 · Task 1(b)Core activity B: Budgeting
Factors that limit the accuracy of that forecast.
Forecasting and big data
V3 · Task 1(c)Core activity B: Budgeting
Benefits of big data and analytics for forecasting overseas sales revenue.
Forecasting and big data
V3 · Task 2(a)Core activity E: Short-term decisions
Using a decision tree, on a risk-neutral basis, to choose a sales agent.
Decisions under risk
V3 · Task 2(b)Core activity E: Short-term decisions
Limitations of the decision tree approach for choosing the agent.
Decisions under risk
V3 · Task 2(c)Core activity F: Working capital
Factors in setting finished goods stock levels to support overseas sales.
Inventory and EOQ
V3 · Task 3(a)Core activity C: Performance
Four fixed production overhead variances and their likely causes.
Variance analysis
V3 · Task 3(b)Core activity C: Performance
How useful fixed overhead variances are for managing those costs.
Variance analysis
V3 · Task 3(c)Core activity A: Costing
The activity cost hierarchy, with production overhead examples at each level.
Costing methods
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Effect on next year's accounts of adopting a property revaluation policy.
Property, plant and equipment
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
Depreciation period for computer equipment and how to handle a change in useful life.
Property, plant and equipment
V3 · Task 4(c)Core activity C: Performance
Three KPIs for an overseas distribution centre manager.
KPIs and performance
V4 · Task 1(a)Core activity D: Reporting, ethics and tax
Treatment of an old machine that is to be sold.
Property, plant and equipment
V4 · Task 1(b)Core activity D: Reporting, ethics and tax
Which costs of a new machine are capitalised this year.
Property, plant and equipment
V4 · Task 1(c)Core activity B: Budgeting
What market data says about demand for a new range and whether it supports a sales forecast.
Forecasting and big data
V4 · Task 2(a)Core activity C: Performance
Two KPIs for each of two new coordinator roles.
KPIs and performance
V4 · Task 2(b)Core activity E: Short-term decisions
Choosing which bought-in part to buy on short-term decision principles, plus two implications.
Relevant costs and short-term decisions
V4 · Task 3(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
Variance analysis
V4 · Task 3(b)Core activity A: Costing
How ABC differs from the current overhead method and how to apply it to a new range.
Costing methods
V4 · Task 4(a)Core activity E: Short-term decisions
Why a minimum price differs from total cost, and which costs belong in a bid.
Relevant costs and short-term decisions
V4 · Task 4(b)Core activity F: Working capital
Factors in granting credit and setting a credit limit for a new retailer.
Credit control
V4 · Task 4(c)Core activity B: Budgeting
Rolling budgets and how they could improve motivation and control.
Budgeting and control
V5 · Task 1(a)Core activity A: Costing
Benefits of integrated systems and automated outside links in a digital costing system.
Digital costing and app costs
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Accounting for a property lease: lease liability and right-of-use asset, initially and later.
Leases
V5 · Task 2(a)Core activity B: Budgeting
Why budgets matter for a new distribution centre and how they help its manager.
Budgeting and control
V5 · Task 2(b)Core activity E: Short-term decisions
Choosing a contract under risk-neutral, risk-seeking and risk-averse approaches.
Decisions under risk
V5 · Task 2(c)Core activity E: Short-term decisions
Limitations of those approaches and of the data behind them.
Decisions under risk
V5 · Task 2(d)Core activity E: Short-term decisions
Factors in deciding whether to pay for perfect information.
Decisions under risk
V5 · Task 3(a)Core activity B: Budgeting
Effect of two options on budgeted revenue, contribution and profit for a product range.
Budgeting and control
V5 · Task 3(b)Core activity B: Budgeting
Factors to check before relying on the what-if analysis.
Budgeting and control
V5 · Task 3(c)Core activity F: Working capital
What an inventory chart shows and whether EOQ suits several product lines.
Inventory and EOQ
V5 · Task 4(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
Variance analysis
V5 · Task 4(b)Core activity C: Performance
Whether to split a sales price variance into planning and operational parts, and the problems.
Variance analysis
V5 · Task 4(c)Core activity C: Performance
Three KPIs for the success of digital marketing.
KPIs and performance
V6 · Task 1(a)Core activity C: Performance
Meaning and possible causes of variances, using a manager's explanations.
Variance analysis
V6 · Task 1(b)Core activity C: Performance
Why each dashboard KPI is tracked and what it shows about a department's performance.
KPIs and performance
V6 · Task 2(a)Core activity A: Costing
Explaining under-absorbed overhead and how the profit statement would look under marginal costing.
Costing methods
V6 · Task 2(b)Core activity A: Costing
For and against marginal costing instead of absorption costing.
Costing methods
V6 · Task 2(c)Core activity E: Short-term decisions
Applying relevant costing to the costs of a live event, and the extra information needed.
Relevant costs and short-term decisions
V6 · Task 3(a)Core activity B: Budgeting
Using ZBB and decision packages to budget an extra promotional campaign.
Budgeting and control
V6 · Task 3(b)Core activity B: Budgeting
Benefits and challenges of ZBB for support activity costs.
Budgeting and control
V6 · Task 3(c)Core activity F: Working capital
How taking a supplier's discount changes working capital investment and the operating cycle.
Working capital policy
V6 · Task 4(a)Core activity E: Short-term decisions
Maximax, maximin and minimax regret for choosing a promotional campaign.
Decisions under risk
V6 · Task 4(b)Core activity D: Reporting, ethics and tax
Classifying and measuring an old machine in the year-end accounts.
Property, plant and equipment
V6 · Task 4(c)Core activity D: Reporting, ethics and tax
Classifying and measuring a second old machine in the year-end accounts.
Property, plant and equipment

May & Aug 2025 · Halfpenny

CIMA's post-exam materials for May & Aug 2025

Bakery · 66 sub-tasks

OCS past questions, May & Aug 2025 (Halfpenny): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Leases	Initial and later measurement of a lease liability and right-of-use asset for the year.
V1 · Task 1(b)	Core activity E: Short-term decisions	Decisions under risk	Explaining decision data and the option a risk-neutral approach would choose.
V1 · Task 1(c)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the data and of a risk-neutral approach.
V1 · Task 2(a)	Core activity B: Budgeting	Budgeting and control	What a what-if analysis shows about changes in volume, price and fixed cost on budgeted profit.
V1 · Task 2(b)	Core activity B: Budgeting	Budgeting and control	Limitations of the what-if analysis.
V1 · Task 2(c)	Core activity B: Budgeting	Budgeting and control	How rolling budgets would work for production, with benefits and drawbacks.
V1 · Task 3(a)	Core activity A: Costing	Costing methods	Costs and cost drivers for a set of activities, and using the drivers to control cost.
V1 · Task 3(b)	Core activity F: Working capital	Credit control	Setting credit terms for new direct customers and managing their balances afterwards.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Meaning and likely causes of a set of variances.
V1 · Task 4(b)	Core activity C: Performance	KPIs and performance	Three KPIs for an individual delivery driver, and points to weigh when reviewing them.
V1 · Task 4(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Relevant and irrelevant costs for accepting a one-off contract.
V2 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	What a sales chart shows and how to find a trend line and seasonal variations.
V2 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	How far a forecast for a new range can rely on that trend and seasonality.
V2 · Task 1(c)	Core activity F: Working capital	Short-term finance and investment	Factors in investing surplus funds short term, with possible types of investment.
V2 · Task 2(a)	Core activity E: Short-term decisions	Break-even analysis	Reading a break-even chart for fixed cost, profit, unit variable cost and break-even under each option.
V2 · Task 2(b)	Core activity E: Short-term decisions	Break-even analysis	Benefits and limitations of the break-even analysis.
V2 · Task 2(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Other factors in deciding whether to outsource some or all production of a new range.
V2 · Task 3(a)	Core activity A: Costing	Digital costing and app costs	Nature and cost behaviour of an app's future costs.
V2 · Task 3(b)	Core activity A: Costing	Digital costing and app costs	Setting a cost per app subscriber, and the difficulties.
V2 · Task 3(c)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring property expenditure in the accounts.
V2 · Task 4(a)	Core activity C: Performance	Variance analysis	Sales variances: meaning, causes and what they say about a product's overall sales.
V2 · Task 4(b)	Core activity C: Performance	KPIs and performance	Three KPIs to monitor use of a subscription app.
V2 · Task 4(c)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	How events after the year end and an inventory issue affect the accounts.
V3 · Task 1(a)	Core activity B: Budgeting	Budgeting and control	Sensitivity of budgeted contribution and profit to separate adverse changes in price, material cost and volume.
V3 · Task 1(b)	Core activity E: Short-term decisions	Limiting factors and production plans	Explaining points on a production planning graph and what each means for output, resources and profit.
V3 · Task 2(a)	Core activity B: Budgeting	Forecasting and big data	Using big data and AI to plan and control a key material cost in the budget.
V3 · Task 2(b)	Core activity C: Performance	KPIs and performance	Three KPIs for production cost and volumes.
V3 · Task 2(c)	Core activity F: Working capital	Working capital policy	What moving to a more aggressive working capital policy would mean.
V3 · Task 3(a)	Core activity C: Performance	Variance analysis	Production variances: meaning, causes and what they say about a department's performance.
V3 · Task 3(b)	Core activity A: Costing	Costing methods	Applying the CGMA cost transformation model to protect profitability.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Accounting for an impaired oven and a new oven in the year-end accounts.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	Inventory, events and other IFRS	How events after the reporting period affect receivables and inventory.
V3 · Task 4(c)	Core activity E: Short-term decisions	Decisions under risk	Choosing an extra production level with maximax, maximin and minimax regret, and where they conflict.
V4 · Task 1(a)	Core activity F: Working capital	Credit control	Granting credit to a new customer: issues, extra information needed and the value of its documents.
V4 · Task 1(b)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Identifying relevant costs for subcontracting a promotional campaign.
V4 · Task 1(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Two non-financial factors in the subcontracting decision.
V4 · Task 2(a)	Core activity A: Costing	Costing methods	Throughput accounting ratios to set production priorities during an equipment problem.
V4 · Task 2(b)	Core activity A: Costing	Costing methods	How well throughput accounting suits production planning.
V4 · Task 2(c)	Core activity B: Budgeting	Forecasting and big data	Benefits of big data and AI when setting sales budgets.
V4 · Task 3(a)	Core activity C: Performance	Variance analysis	Production variances: meaning, causes and what they say about a department's performance.
V4 · Task 3(b)	Core activity B: Budgeting	Budgeting and control	Feedback versus feedforward control, and how feedforward reports could help.
V4 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Accounting for damaged assets in the year-end financial statements.
V4 · Task 4(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Which costs of a new freezer unit to capitalise under IAS 16.
V4 · Task 4(c)	Core activity C: Performance	KPIs and performance	Four performance measures for individual sales staff.
V5 · Task 1(a)	Core activity C: Performance	Variance analysis	Meaning and possible causes of a set of variances.
V5 · Task 1(b)	Core activity A: Costing	Costing methods	Three areas of the CGMA cost transformation model and how they apply now and later.
V5 · Task 2(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recognising and measuring a wind turbine, and its effect on profit.
V5 · Task 2(b)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Classifying and measuring old ovens that are to be sold next year.
V5 · Task 2(c)	Core activity C: Performance	KPIs and performance	Three KPIs for the sustainability of the production process.
V5 · Task 3(a)	Core activity B: Budgeting	Budgeting and control	Using ZBB and decision packages for a staff training budget.
V5 · Task 3(b)	Core activity B: Budgeting	Budgeting and control	Benefits and challenges of ZBB for support activity costs.
V5 · Task 3(c)	Core activity E: Short-term decisions	Decisions under risk	Whether paying for perfect information was worthwhile under each market outcome.
V5 · Task 4(a)	Core activity E: Short-term decisions	Limiting factors and production plans	Using a graph to find the optimal production plan, and factors to weigh before acting on it.
V5 · Task 4(b)	Core activity F: Working capital	Inventory and EOQ	The EOQ model and the data needed for each raw material.
V5 · Task 4(c)	Core activity F: Working capital	Inventory and EOQ	Problems with the EOQ assumptions and how to adapt the model.
V6 · Task 1(a)	Core activity B: Budgeting	Budgeting and control	Benefits of beyond budgeting when demand varies and margins are thin.
V6 · Task 1(b)	Core activity A: Costing	Digital costing and app costs	Types of cost in developing an ordering app.
V6 · Task 1(c)	Core activity A: Costing	Digital costing and app costs	Future issues and ongoing costs of the ordering app.
V6 · Task 2(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Recording the costs of a new oven.
V6 · Task 2(b)	Core activity D: Reporting, ethics and tax	Leases	Initial measurement of a lease liability and right-of-use asset for equipment.
V6 · Task 2(c)	Core activity F: Working capital	Short-term finance and investment	Differences between invoice discounting, factoring and an overdraft.
V6 · Task 3(a)	Core activity C: Performance	KPIs and performance	Two KPIs for waste and two for a new app's effectiveness.
V6 · Task 3(b)	Core activity B: Budgeting	Forecasting and big data	Using big data and analytics for planning and control in sales budgets.
V6 · Task 4(a)	Core activity C: Performance	Variance analysis	Sales variances: meaning, causes and how well they suit reviewing one customer's sales.
V6 · Task 4(b)	Core activity E: Short-term decisions	Decisions under risk	Why a director chose a medium output level, and the effect of that choice.
V6 · Task 4(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Relevant and irrelevant items for accepting an event contract, and information still needed.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability and right-of-use asset for the year.
Leases
V1 · Task 1(b)Core activity E: Short-term decisions
Explaining decision data and the option a risk-neutral approach would choose.
Decisions under risk
V1 · Task 1(c)Core activity E: Short-term decisions
Limitations of the data and of a risk-neutral approach.
Decisions under risk
V1 · Task 2(a)Core activity B: Budgeting
What a what-if analysis shows about changes in volume, price and fixed cost on budgeted profit.
Budgeting and control
V1 · Task 2(b)Core activity B: Budgeting
Limitations of the what-if analysis.
Budgeting and control
V1 · Task 2(c)Core activity B: Budgeting
How rolling budgets would work for production, with benefits and drawbacks.
Budgeting and control
V1 · Task 3(a)Core activity A: Costing
Costs and cost drivers for a set of activities, and using the drivers to control cost.
Costing methods
V1 · Task 3(b)Core activity F: Working capital
Setting credit terms for new direct customers and managing their balances afterwards.
Credit control
V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Three KPIs for an individual delivery driver, and points to weigh when reviewing them.
KPIs and performance
V1 · Task 4(c)Core activity E: Short-term decisions
Relevant and irrelevant costs for accepting a one-off contract.
Relevant costs and short-term decisions
V2 · Task 1(a)Core activity B: Budgeting
What a sales chart shows and how to find a trend line and seasonal variations.
Forecasting and big data
V2 · Task 1(b)Core activity B: Budgeting
How far a forecast for a new range can rely on that trend and seasonality.
Forecasting and big data
V2 · Task 1(c)Core activity F: Working capital
Factors in investing surplus funds short term, with possible types of investment.
Short-term finance and investment
V2 · Task 2(a)Core activity E: Short-term decisions
Reading a break-even chart for fixed cost, profit, unit variable cost and break-even under each option.
Break-even analysis
V2 · Task 2(b)Core activity E: Short-term decisions
Benefits and limitations of the break-even analysis.
Break-even analysis
V2 · Task 2(c)Core activity E: Short-term decisions
Other factors in deciding whether to outsource some or all production of a new range.
Relevant costs and short-term decisions
V2 · Task 3(a)Core activity A: Costing
Nature and cost behaviour of an app's future costs.
Digital costing and app costs
V2 · Task 3(b)Core activity A: Costing
Setting a cost per app subscriber, and the difficulties.
Digital costing and app costs
V2 · Task 3(c)Core activity D: Reporting, ethics and tax
Recognising and measuring property expenditure in the accounts.
Property, plant and equipment
V2 · Task 4(a)Core activity C: Performance
Sales variances: meaning, causes and what they say about a product's overall sales.
Variance analysis
V2 · Task 4(b)Core activity C: Performance
Three KPIs to monitor use of a subscription app.
KPIs and performance
V2 · Task 4(c)Core activity D: Reporting, ethics and tax
How events after the year end and an inventory issue affect the accounts.
Inventory, events and other IFRS
V3 · Task 1(a)Core activity B: Budgeting
Sensitivity of budgeted contribution and profit to separate adverse changes in price, material cost and volume.
Budgeting and control
V3 · Task 1(b)Core activity E: Short-term decisions
Explaining points on a production planning graph and what each means for output, resources and profit.
Limiting factors and production plans
V3 · Task 2(a)Core activity B: Budgeting
Using big data and AI to plan and control a key material cost in the budget.
Forecasting and big data
V3 · Task 2(b)Core activity C: Performance
Three KPIs for production cost and volumes.
KPIs and performance
V3 · Task 2(c)Core activity F: Working capital
What moving to a more aggressive working capital policy would mean.
Working capital policy
V3 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
Variance analysis
V3 · Task 3(b)Core activity A: Costing
Applying the CGMA cost transformation model to protect profitability.
Costing methods
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for an impaired oven and a new oven in the year-end accounts.
Property, plant and equipment
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
How events after the reporting period affect receivables and inventory.
Inventory, events and other IFRS
V3 · Task 4(c)Core activity E: Short-term decisions
Choosing an extra production level with maximax, maximin and minimax regret, and where they conflict.
Decisions under risk
V4 · Task 1(a)Core activity F: Working capital
Granting credit to a new customer: issues, extra information needed and the value of its documents.
Credit control
V4 · Task 1(b)Core activity E: Short-term decisions
Identifying relevant costs for subcontracting a promotional campaign.
Relevant costs and short-term decisions
V4 · Task 1(c)Core activity E: Short-term decisions
Two non-financial factors in the subcontracting decision.
Relevant costs and short-term decisions
V4 · Task 2(a)Core activity A: Costing
Throughput accounting ratios to set production priorities during an equipment problem.
Costing methods
V4 · Task 2(b)Core activity A: Costing
How well throughput accounting suits production planning.
Costing methods
V4 · Task 2(c)Core activity B: Budgeting
Benefits of big data and AI when setting sales budgets.
Forecasting and big data
V4 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
Variance analysis
V4 · Task 3(b)Core activity B: Budgeting
Feedback versus feedforward control, and how feedforward reports could help.
Budgeting and control
V4 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for damaged assets in the year-end financial statements.
Property, plant and equipment
V4 · Task 4(b)Core activity D: Reporting, ethics and tax
Which costs of a new freezer unit to capitalise under IAS 16.
Property, plant and equipment
V4 · Task 4(c)Core activity C: Performance
Four performance measures for individual sales staff.
KPIs and performance
V5 · Task 1(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
Variance analysis
V5 · Task 1(b)Core activity A: Costing
Three areas of the CGMA cost transformation model and how they apply now and later.
Costing methods
V5 · Task 2(a)Core activity D: Reporting, ethics and tax
Recognising and measuring a wind turbine, and its effect on profit.
Property, plant and equipment
V5 · Task 2(b)Core activity D: Reporting, ethics and tax
Classifying and measuring old ovens that are to be sold next year.
Property, plant and equipment
V5 · Task 2(c)Core activity C: Performance
Three KPIs for the sustainability of the production process.
KPIs and performance
V5 · Task 3(a)Core activity B: Budgeting
Using ZBB and decision packages for a staff training budget.
Budgeting and control
V5 · Task 3(b)Core activity B: Budgeting
Benefits and challenges of ZBB for support activity costs.
Budgeting and control
V5 · Task 3(c)Core activity E: Short-term decisions
Whether paying for perfect information was worthwhile under each market outcome.
Decisions under risk
V5 · Task 4(a)Core activity E: Short-term decisions
Using a graph to find the optimal production plan, and factors to weigh before acting on it.
Limiting factors and production plans
V5 · Task 4(b)Core activity F: Working capital
The EOQ model and the data needed for each raw material.
Inventory and EOQ
V5 · Task 4(c)Core activity F: Working capital
Problems with the EOQ assumptions and how to adapt the model.
Inventory and EOQ
V6 · Task 1(a)Core activity B: Budgeting
Benefits of beyond budgeting when demand varies and margins are thin.
Budgeting and control
V6 · Task 1(b)Core activity A: Costing
Types of cost in developing an ordering app.
Digital costing and app costs
V6 · Task 1(c)Core activity A: Costing
Future issues and ongoing costs of the ordering app.
Digital costing and app costs
V6 · Task 2(a)Core activity D: Reporting, ethics and tax
Recording the costs of a new oven.
Property, plant and equipment
V6 · Task 2(b)Core activity D: Reporting, ethics and tax
Initial measurement of a lease liability and right-of-use asset for equipment.
Leases
V6 · Task 2(c)Core activity F: Working capital
Differences between invoice discounting, factoring and an overdraft.
Short-term finance and investment
V6 · Task 3(a)Core activity C: Performance
Two KPIs for waste and two for a new app's effectiveness.
KPIs and performance
V6 · Task 3(b)Core activity B: Budgeting
Using big data and analytics for planning and control in sales budgets.
Forecasting and big data
V6 · Task 4(a)Core activity C: Performance
Sales variances: meaning, causes and how well they suit reviewing one customer's sales.
Variance analysis
V6 · Task 4(b)Core activity E: Short-term decisions
Why a director chose a medium output level, and the effect of that choice.
Decisions under risk
V6 · Task 4(c)Core activity E: Short-term decisions
Relevant and irrelevant items for accepting an event contract, and information still needed.
Relevant costs and short-term decisions

How Eighty Marks works on it

Three past OCS tasks, each matched to a practice task on the same topic in our question bank, with an illustrative marked answer: a score out of 150 against the pass line of 80, the four competencies, and the one thing to fix first.

The past task

Zero-based budgeting for support costs

OCS · Nov 2025 & Feb 2026 · SumTrix · V6 · Task 3(b) · Core activity B (Budgeting)

Benefits and challenges of ZBB for support activity costs.

Practise it in Eighty Marks

Zero-based budgeting for marketing · Incremental and zero-based budgeting · set in Tendra Tents

Try a free OCS task

Illustrative example

88 / 150

PASS LINE 80 · ABOVE

TechnicalStrong: ZBB steps explained
BusinessGood: tied to the support teams
PeopleNeeds work: no mention of staff reaction
LeadershipFair: clear recommendation

Fix first: Say who builds the decision packages and how managers will feel justifying every cost from zero.

Sample: an invented mark to show the shape of our feedback, not a real student's. AI marks are a guide to help you improve. They are not CIMA marks and not a prediction of your result.

The past task

Interpreting a restaurant's variances

OCS · May & Aug 2026 · SoPa · V3 · Task 3(a) · Core activity C (Performance)

Interpreting a restaurant's variances using the notes provided.

Practise it in Eighty Marks

Fabric variances after the supplier switch · Materials variances · set in Tendra Tents

Try a free OCS task

Illustrative example

72 / 150

PASS LINE 80 · BELOW

TechnicalFair: each variance defined
BusinessNeeds work: causes read like a textbook
PeopleFair: names who to ask
LeadershipFair: summary at the end

Fix first: Give a likely cause for each variance from the notes you were given, not a general list.

Sample: an invented mark to show the shape of our feedback, not a real student's. AI marks are a guide to help you improve. They are not CIMA marks and not a prediction of your result.

The past task

Capitalising the cost of new equipment

OCS · May & Aug 2025 · Halfpenny · V4 · Task 4(b) · Core activity D (Reporting, ethics and tax)

Which costs of a new freezer unit to capitalise under IAS 16.

Practise it in Eighty Marks

What goes into the cost of the new cutter? · Property, plant and equipment · set in Tendra Tents

Try a free OCS task

Illustrative example

94 / 150

PASS LINE 80 · ABOVE

TechnicalStrong: each cost classified under IAS 16
BusinessGood: uses the figures given
PeopleFair: plain-English explanation
LeadershipNeeds work: no next step offered

Fix first: Finish by telling the finance director what you will post and when, so the note leads somewhere.

Sample: an invented mark to show the shape of our feedback, not a real student's. AI marks are a guide to help you improve. They are not CIMA marks and not a prediction of your result.

Practise these skills in your own pre-seen

Timed OCS tasks in the current pre-seen, marked in about a minute. Try one task free, no card needed.

Try a task free Operational Case Study practice

OCS past questions

Topic map

Topics by sitting

Topics, most tested first

Core activities against the blueprint

Filter the questions

May & Aug 2026 · SoPa

Nov 2025 & Feb 2026 · SumTrix

May & Aug 2025 · Halfpenny

How Eighty Marks works on it.

Zero-based budgeting for support costs

Interpreting a restaurant's variances

Capitalising the cost of new equipment

Practise these skills in your own pre-seen.

How Eighty Marks works on it

Practise these skills in your own pre-seen