CIMA OCS · Nov 2025 & Feb 2026
SumTrix past exam tasks: CIMA OCS Nov 2025 & Feb 2026
SumTrix (ski manufacturing) was the Operational Case Study pre-seen for Nov 2025 & Feb 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 Nov 2025 & Feb 2026 (the real variants, suggested answers, marking guidance and examiner's report)
- Exam variants
- 6
- Sub-tasks
- 65
- Topics tested
- 15
- Industry
- Ski manufacturing
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%7
- 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%15
- DApply relevant financial reporting standards and corporate governance, ethical and tax principlesBlueprint weighting 7–13%9
- EAnalyse information to support short-term decision makingBlueprint weighting 17–25%14
- FDiscuss the management of working capitalBlueprint weighting 12–18%6
Topics tested
- Budgets and budgetary control9
- Decisions under risk9
- Variance analysis9
- KPIs and performance6
- Property, plant and equipment6
- Forecasting and big data5
- Costing methods4
- Digital costing and app costs3
- Inventory and EOQ3
- Relevant costs and short-term decisions3
- Leases2
- Limiting factors and production plans2
- Working capital policy2
- Credit control1
- Inventory, events and other IFRS1
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 D: Reporting, ethics and tax
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
Explaining a limiting-factor production plan and two factors to consider before adopting it.
- V1 · Task 1(c)Core activity E: Short-term decisions
How much it is worth paying for extra machine hours to meet full demand.
- V1 · Task 2(a)Core activity F: Working capital
Comparing two suppliers' working capital approaches and what that means for the business.
- 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.
- V1 · Task 2(c)Core activity B: Budgeting
Sources and types of big data for a product range's sales budget.
- V1 · Task 3(a)Core activity A: Costing
Working out a cost per app download, and the difficulties.
- V1 · Task 3(b)Core activity B: Budgeting
Using activity-based budgeting to set a department's skilled labour budget.
- V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of sales variances.
- V1 · Task 4(b)Core activity C: Performance
Whether planning and operational variances would help assess each regional sales head.
- V1 · Task 4(c)Core activity C: Performance
Three KPIs for how well the website generates sales.
- V2 · Task 1(a)Core activity B: Budgeting
Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
- V2 · Task 1(b)Core activity E: Short-term decisions
Three statistical measures and the discount level each attitude to risk would choose.
- V2 · Task 1(c)Core activity E: Short-term decisions
Limitations of the what-if figures and of using expected value for the decision.
- V2 · Task 2(a)Core activity F: Working capital
Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.
- V2 · Task 2(b)Core activity A: Costing
Features of a digital costing system and how it helps purchasing and costing.
- V2 · Task 3(a)Core activity B: Budgeting
Features and benefits of beyond budgeting for production departments, including quality and sustainability.
- V2 · Task 3(b)Core activity C: 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
Treatment, and effect on profit, of several items in the year-end financial statements.
- V2 · Task 4(b)Core activity C: Performance
Meaning and possible causes of a set of variances.
- V3 · Task 1(a)Core activity B: Budgeting
Using trend lines and seasonal variations to forecast sales in a new overseas market.
- V3 · Task 1(b)Core activity B: Budgeting
Factors that limit the accuracy of that forecast.
- V3 · Task 1(c)Core activity B: Budgeting
Benefits of big data and analytics for forecasting overseas sales revenue.
- V3 · Task 2(a)Core activity E: Short-term decisions
Using a decision tree, on a risk-neutral basis, to choose a sales agent.
- V3 · Task 2(b)Core activity E: Short-term decisions
Limitations of the decision tree approach for choosing the agent.
- V3 · Task 2(c)Core activity F: Working capital
Factors in setting finished goods stock levels to support overseas sales.
- V3 · Task 3(a)Core activity C: Performance
Four fixed production overhead variances and their likely causes.
- V3 · Task 3(b)Core activity C: Performance
How useful fixed overhead variances are for managing those costs.
- V3 · Task 3(c)Core activity A: Costing
The activity cost hierarchy, with production overhead examples at each level.
- V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Effect on next year's accounts of adopting a property revaluation policy.
- 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.
- V3 · Task 4(c)Core activity C: Performance
Three KPIs for an overseas distribution centre manager.
- V4 · Task 1(a)Core activity D: Reporting, ethics and tax
Treatment of an old machine that is to be sold.
- V4 · Task 1(b)Core activity D: Reporting, ethics and tax
Which costs of a new machine are capitalised this year.
- 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.
- V4 · Task 2(a)Core activity C: Performance
Two KPIs for each of two new coordinator roles.
- 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.
- V4 · Task 3(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
- 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.
- 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.
- V4 · Task 4(b)Core activity F: Working capital
Factors in granting credit and setting a credit limit for a new retailer.
- V4 · Task 4(c)Core activity B: Budgeting
Rolling budgets and how they could improve motivation and control.
- V5 · Task 1(a)Core activity A: Costing
Benefits of integrated systems and automated outside links in a digital costing system.
- 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.
- V5 · Task 2(a)Core activity B: Budgeting
Why budgets matter for a new distribution centre and how they help its manager.
- V5 · Task 2(b)Core activity E: Short-term decisions
Choosing a contract under risk-neutral, risk-seeking and risk-averse approaches.
- V5 · Task 2(c)Core activity E: Short-term decisions
Limitations of those approaches and of the data behind them.
- V5 · Task 2(d)Core activity E: Short-term decisions
Factors in deciding whether to pay for perfect information.
- V5 · Task 3(a)Core activity B: Budgeting
Effect of two options on budgeted revenue, contribution and profit for a product range.
- V5 · Task 3(b)Core activity B: Budgeting
Factors to check before relying on the what-if analysis.
- V5 · Task 3(c)Core activity F: Working capital
What an inventory chart shows and whether EOQ suits several product lines.
- V5 · Task 4(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
- V5 · Task 4(b)Core activity C: Performance
Whether to split a sales price variance into planning and operational parts, and the problems.
- V5 · Task 4(c)Core activity C: Performance
Three KPIs for the success of digital marketing.
- V6 · Task 1(a)Core activity C: Performance
Meaning and possible causes of variances, using a manager's explanations.
- V6 · Task 1(b)Core activity C: Performance
Why each dashboard KPI is tracked and what it shows about a department's performance.
- V6 · Task 2(a)Core activity A: Costing
Explaining under-absorbed overhead and how the profit statement would look under marginal costing.
- V6 · Task 2(b)Core activity A: Costing
For and against marginal costing instead of absorption costing.
- 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.
- V6 · Task 3(a)Core activity B: Budgeting
Using ZBB and decision packages to budget an extra promotional campaign.
- V6 · Task 3(b)Core activity B: Budgeting
Benefits and challenges of ZBB for support activity costs.
- V6 · Task 3(c)Core activity F: Working capital
How taking a supplier's discount changes working capital investment and the operating cycle.
- V6 · Task 4(a)Core activity E: Short-term decisions
Maximax, maximin and minimax regret for choosing a promotional campaign.
- V6 · Task 4(b)Core activity D: Reporting, ethics and tax
Classifying and measuring an old machine in the year-end accounts.
- V6 · Task 4(c)Core activity D: Reporting, ethics and tax
Classifying and measuring a second old machine in the year-end accounts.
Practise the same skills in Tendra Tents
SumTrix 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.