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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 22 of 200 sub-tasks. Clear filters

May & Aug 2026 · SoPa

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

Restaurants · 9 sub-tasks

  • 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

  • V2 · Task 3(b)Core activity F: Working capital

    Benefits and drawbacks of moving to a proposed working capital policy.

    Working capital policy

  • 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

  • V4 · Task 2(c)Core activity F: Working capital

    Difficulties managing stock of a specialist ingredient, and whether EOQ fits.

    Inventory and EOQ

  • 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

  • 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 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 · 6 sub-tasks

  • 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

  • V2 · Task 2(a)Core activity F: Working capital

    Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.

    Inventory and EOQ

  • V3 · Task 2(c)Core activity F: Working capital

    Factors in setting finished goods stock levels to support overseas sales.

    Inventory and EOQ

  • V4 · Task 4(b)Core activity F: Working capital

    Factors in granting credit and setting a credit limit for a new retailer.

    Credit 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

  • 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

May & Aug 2025 · Halfpenny

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

Bakery · 7 sub-tasks

  • V1 · Task 3(b)Core activity F: Working capital

    Setting credit terms for new direct customers and managing their balances afterwards.

    Credit control

  • 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

  • V3 · Task 2(c)Core activity F: Working capital

    What moving to a more aggressive working capital policy would mean.

    Working capital policy

  • 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

  • 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 2(c)Core activity F: Working capital

    Differences between invoice discounting, factoring and an overdraft.

    Short-term finance and investment

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