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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.
TopicMay & Aug 2025HalfpennyNov 2025 & Feb 2026SumTrixMay & Aug 2026SoPaTotal
Costing methods54413
Digital costing and app costs4329
Quality and environmental costs0033
Budgeting and control89926
Forecasting and big data55515
Variance analysis69621
KPIs and performance66719
Decisions under risk591024
Relevant costs and short-term decisions53412
Break-even analysis2035
Limiting factors and production plans2204
Working capital policy1236
Inventory and EOQ2349
Credit control2103
Short-term finance and investment2024
Property, plant and equipment76215
Leases2237
Inventory, events and other IFRS2114
Tax0011
Key (sub-tasks per cell):
  • 0
  • 1–2
  • 3–5
  • 6–7
  • 8–10

Topics, most tested first

  1. 1
    Budgeting and controlOften tested

    26 sub-tasks · 3 of 3 sittings · 16 of 18 variants · last seen May & Aug 2026

  2. 2
    Decisions under riskOften tested

    24 sub-tasks · 3 of 3 sittings · 14 of 18 variants · last seen May & Aug 2026

  3. 3
    Variance analysisOften tested

    21 sub-tasks · 3 of 3 sittings · 17 of 18 variants · last seen May & Aug 2026

  4. 4
    KPIs and performanceOften tested

    19 sub-tasks · 3 of 3 sittings · 18 of 18 variants · last seen May & Aug 2026

  5. 5
    Forecasting and big dataOften tested

    15 sub-tasks · 3 of 3 sittings · 11 of 18 variants · last seen May & Aug 2026

  6. 6
    Property, plant and equipmentOften tested

    15 sub-tasks · 3 of 3 sittings · 10 of 18 variants · last seen May & Aug 2026

  7. 7
    Costing methodsOften tested

    13 sub-tasks · 3 of 3 sittings · 10 of 18 variants · last seen May & Aug 2026

  8. 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. 9
    Inventory and EOQSometimes tested

    9 sub-tasks · 3 of 3 sittings · 7 of 18 variants · last seen May & Aug 2026

  10. 10
    Digital costing and app costsSometimes tested

    9 sub-tasks · 3 of 3 sittings · 6 of 18 variants · last seen May & Aug 2026

  11. 11
    LeasesSometimes tested

    7 sub-tasks · 3 of 3 sittings · 7 of 18 variants · last seen May & Aug 2026

  12. 12
    Working capital policySometimes tested

    6 sub-tasks · 3 of 3 sittings · 5 of 18 variants · last seen May & Aug 2026

  13. 13
    Break-even analysisSometimes tested

    5 sub-tasks · 2 of 3 sittings · 3 of 18 variants · last seen May & Aug 2026

  14. 14
    Inventory, events and other IFRSSometimes tested

    4 sub-tasks · 3 of 3 sittings · 4 of 18 variants · last seen May & Aug 2026

  15. 15
    Short-term finance and investmentRarely tested

    4 sub-tasks · 2 of 3 sittings · 4 of 18 variants · last seen May & Aug 2026

  16. 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. 17
    Credit controlRarely tested

    3 sub-tasks · 2 of 3 sittings · 3 of 18 variants · last seen Nov 2025 & Feb 2026

  18. 18
    Quality and environmental costsRarely tested

    3 sub-tasks · 1 of 3 sittings · 2 of 18 variants · last seen May & Aug 2026

  19. 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 45 of 200 sub-tasks. Clear filters

May & Aug 2026 · SoPa

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

Restaurants · 17 sub-tasks

  • 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

  • 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

  • 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 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 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 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

  • 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 4(a)Core activity E: Short-term decisions

    Relevant and irrelevant costs in evaluating a supermarket supply contract.

    Relevant costs and short-term decisions

  • 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

Nov 2025 & Feb 2026 · SumTrix

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

Ski manufacturing · 14 sub-tasks

  • 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(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

  • 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

  • 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

  • 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 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

  • 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

  • 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 4(a)Core activity E: Short-term decisions

    Maximax, maximin and minimax regret for choosing a promotional campaign.

    Decisions under risk

May & Aug 2025 · Halfpenny

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

Bakery · 14 sub-tasks

  • 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 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 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

  • 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 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(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

  • 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

  • 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 freeOperational Case Study practice