CIMA OCS · May & Aug 2026
SoPa past exam tasks: CIMA OCS May & Aug 2026
SoPa (restaurants) was the Operational Case Study pre-seen for May & Aug 2026. Here is every sub-task CIMA set on it, across 6 exam variants, summarised in our own words.
CIMA's post-exam materials for May & Aug 2026 (the real variants, suggested answers, marking guidance and examiner's report)
- Exam variants
- 6
- Sub-tasks
- 69
- Topics tested
- 17
- Industry
- Restaurants
Core activity mix
Sub-tasks across all variants, under the core activity CIMA's marking guidance gives each one.
- ADiscuss costing information to support differing needs of the businessBlueprint weighting 12–18%9
- BDiscuss budget information for the purposes of planning and controlBlueprint weighting 17–25%14
- CAnalyse financial and non-financial information to communicate insights about organisational performanceBlueprint weighting 17–25%13
- DApply relevant financial reporting standards and corporate governance, ethical and tax principlesBlueprint weighting 7–13%7
- EAnalyse information to support short-term decision makingBlueprint weighting 17–25%17
- FDiscuss the management of working capitalBlueprint weighting 12–18%9
Topics tested
- Decisions under risk10
- Budgets and budgetary control9
- KPIs and performance7
- Variance analysis6
- Forecasting and big data5
- Costing methods4
- Inventory and EOQ4
- Relevant costs and short-term decisions4
- Break-even analysis3
- Leases3
- Quality and environmental costs3
- Working capital policy3
- Digital costing and app costs2
- Property, plant and equipment2
- Short-term finance and investment2
- Inventory, events and other IFRS1
- Tax1
The tasks, variant by variant
Each candidate sat one variant. Every variant covers every core activity, but on different topics and new information.
- 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.
- V1 · Task 1(b)Core activity E: Short-term decisions
Benefits and limitations of the break-even analysis behind the make-or-outsource choice.
- V1 · Task 1(c)Core activity E: Short-term decisions
Using weighted benefit scoring to support the in-house or outsource production decision.
- V1 · Task 2(a)Core activity B: Budgeting
Why production budgets help a new production unit plan, co-ordinate 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.
- V1 · Task 2(c)Core activity D: Reporting, ethics and tax
Valuing the new unit's finished goods inventory under the inventory standard.
- V1 · Task 3(a)Core activity A: Costing
Choosing and justifying overhead absorption bases for each production process.
- V1 · Task 3(b)Core activity A: Costing
Whether activity-based costing suits the new production facility.
- V1 · Task 3(c)Core activity F: Working capital
What the economic order quantity represents and the data needed to work it out.
- V1 · Task 3(d)Core activity F: Working capital
Whether EOQ is a sensible ordering policy for a packaging item.
- V1 · Task 4(a)Core activity C: Performance
Interpreting a month's production variances alongside a KPI dashboard.
- V1 · Task 4(b)Core activity C: Performance
Two sustainability KPIs to add to the production dashboard, with reasons.
- V2 · Task 1(a)Core activity B: Budgeting
Whether time series analysis of past sales would give a usable sales forecast.
- V2 · Task 1(b)Core activity B: Budgeting
How AI and big data could improve sales forecasts.
- V2 · Task 1(c)Core activity C: 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
Choosing restaurant capacity under maximax, maximin and minimax regret.
- V2 · Task 2(b)Core activity E: Short-term decisions
How probability estimates and decision makers' attitudes to risk affect the capacity decision.
- 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.
- V2 · Task 3(b)Core activity F: Working capital
Benefits and drawbacks of moving to a proposed working capital policy.
- V2 · Task 4(a)Core activity B: Budgeting
Likely effects on the budgets of replacing serving staff with an automated system.
- V2 · Task 4(b)Core activity C: Performance
What sales and service data shows when reviewing restaurant performance.
- V2 · Task 4(c)Core activity A: Costing
How the automated system changes the way standard costs for drinks are set and used.
- V3 · Task 1(a)Core activity B: Budgeting
Applying flexible budgeting to one restaurant's budget for the year.
- V3 · Task 1(b)Core activity B: Budgeting
Benefits of big data analytics and AI for forecasting restaurant sales.
- V3 · Task 1(c)Core activity D: Reporting, ethics and tax
Recognising and measuring new capital expenditure under the property, plant and equipment standard.
- V3 · Task 2(a)Core activity E: Short-term decisions
Reading a chart to compare two suppliers' cost structures.
- V3 · Task 2(b)Core activity E: Short-term decisions
Choosing a supplier on expected purchase volume, and two limits of doing so.
- V3 · Task 2(c)Core activity F: Working capital
Comparing two suppliers' working capital ratios with industry averages and explaining the gaps.
- V3 · Task 2(d)Core activity F: Working capital
Recommending the more suitable of two suppliers.
- V3 · Task 3(a)Core activity C: Performance
Interpreting a restaurant's variances using the notes provided.
- V3 · Task 3(b)Core activity C: Performance
Justifying each dashboard KPI and linking it to the variance results.
- V3 · Task 4(a)Core activity A: Costing
The categories in a cost of quality report, with a restaurant example of each.
- V3 · Task 4(b)Core activity A: Costing
Benefits of producing a cost of quality report for every restaurant.
- V3 · Task 4(c)Core activity E: Short-term decisions
Which costs are relevant to deciding whether to back a community project.
- V4 · Task 1(a)Core activity B: Budgeting
Problems setting objectives and finding the principal budget factor for a pop-up restaurant.
- V4 · Task 1(b)Core activity B: Budgeting
How data-gathering technology can inform the pop-up restaurant's budgets.
- V4 · Task 1(c)Core activity B: Budgeting
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
Interpreting a payoff table and its statistics for a marketing campaign choice.
- V4 · Task 2(b)Core activity E: Short-term decisions
Which campaign risk-neutral, risk-seeking and risk-averse managers would choose.
- V4 · Task 2(c)Core activity F: Working capital
Difficulties managing stock of a specialist ingredient, and whether EOQ fits.
- 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.
- V4 · Task 3(b)Core activity C: Performance
Two sustainability KPIs and two inventory KPIs, with measurement and reasons.
- V4 · Task 4(a)Core activity A: Costing
Types of cost in building, launching and running an app in-house.
- V4 · Task 4(b)Core activity A: Costing
Problems costing the app in total and sharing its cost across restaurants.
- V4 · Task 4(c)Core activity E: 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
Applying the short-term and low-value lease exemptions to several leased items.
- V5 · Task 1(a)Core activity A: Costing
Implementing ABC for labour at a vertical farm, and the benefits.
- V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Recognising and initially measuring new farm expenditure.
- V5 · Task 1(c)Core activity D: Reporting, ethics and tax
How a change in tax depreciation allowances on new equipment affects taxable profit.
- V5 · Task 2(a)Core activity E: Short-term decisions
Interpreting a payoff table and its statistics for a supplier choice.
- V5 · Task 2(b)Core activity E: Short-term decisions
Which supplier risk-neutral, risk-seeking and risk-averse decision makers would choose.
- V5 · Task 2(c)Core activity F: Working capital
Comparing three short-term finance sources for a project's working capital, and recommending one.
- V5 · Task 3(a)Core activity C: Performance
How six variances are calculated, what they mean, their limits and how reported events caused them.
- V5 · Task 3(b)Core activity C: Performance
Three KPIs for farm workers across the growing cycle.
- V5 · Task 4(a)Core activity E: Short-term decisions
Relevant and irrelevant costs in evaluating a supermarket supply contract.
- V5 · Task 4(b)Core activity B: Budgeting
Technology and data sources for forecasting outside demand for a crop.
- V5 · Task 4(c)Core activity B: Budgeting
Cash budget factors when expanding production for outside customers.
- V6 · Task 1(a)Core activity E: Short-term decisions
What a decision tree shows for a set of linked options.
- V6 · Task 1(b)Core activity E: Short-term decisions
Using the decision tree on a risk-neutral basis to pick the best combination.
- V6 · Task 1(c)Core activity E: Short-term decisions
Two limitations of the approach and two other factors to weigh before deciding.
- V6 · Task 1(d)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability for the year-end accounts.
- 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.
- V6 · Task 2(b)Core activity B: Budgeting
Whether the budget assumptions are reasonable.
- 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.
- V6 · Task 3(a)Core activity A: Costing
Environmental conformance and non-conformance costs, with examples of each category.
- V6 · Task 3(b)Core activity C: Performance
Three KPIs for individual delivery drivers.
- V6 · Task 4(a)Core activity C: Performance
Interpreting sales mix contribution variances under the individual units and weighted average methods.
- V6 · Task 4(b)Core activity C: Performance
Benefits of each method of calculating mix variances.
- V6 · Task 4(c)Core activity F: Working capital
Comparing three short-term investments for surplus cash and recommending one.
Practise the same skills in Tendra Tents
SoPa won't be set again, but the core activities will. Timed OCS tasks in the current pre-seen, marked in about a minute. Try one task free, no card needed.