Operational level · OCS
CIMA OCS past questions by sitting
Every sub-task from recent Operational Case Study pre-seens, summarised in our own words and sorted by core activity. One sitting at a time, with the number of matching sub-tasks on each.
Filter the questions
All sittings: showing 180 of 200 sub-tasks.
May & Aug 2026 · SoPa
CIMA's post-exam materials for May & Aug 2026Restaurants · 69 sub-tasks shown
- 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.
Nov 2025 & Feb 2026 · SumTrix
CIMA's post-exam materials for Nov 2025 & Feb 2026Ski manufacturing · 65 sub-tasks shown
- 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.
May & Aug 2025 · Halfpenny
CIMA's post-exam materials for May & Aug 2025Bakery · 46 sub-tasks shown
- 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.
- V1 · Task 1(b)Core activity E: Short-term decisions
Explaining decision data and the option a risk-neutral approach would choose.
- V1 · Task 1(c)Core activity E: Short-term decisions
Limitations of the data and of a risk-neutral approach.
- 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.
- V1 · Task 2(b)Core activity B: Budgeting
Limitations of the what-if analysis.
- V1 · Task 2(c)Core activity B: Budgeting
How rolling budgets would work for production, with benefits and drawbacks.
- V1 · Task 3(a)Core activity A: Costing
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
Setting credit terms for new direct customers and managing their balances afterwards.
- V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
- V1 · Task 4(b)Core activity C: 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 and irrelevant costs for accepting a one-off contract.
- V2 · Task 1(a)Core activity B: Budgeting
What a sales chart shows and how to find a trend line and seasonal variations.
- V2 · Task 1(b)Core activity B: Budgeting
How far a forecast for a new range can rely on that trend and seasonality.
- V2 · Task 1(c)Core activity F: Working capital
Factors in investing surplus funds short term, with possible types of 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.
- V2 · Task 2(b)Core activity E: Short-term decisions
Benefits and limitations of the 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.
- V2 · Task 3(a)Core activity A: Costing
Nature and cost behaviour of an app's future costs.
- V2 · Task 3(b)Core activity A: Costing
Setting a cost per app subscriber, and the difficulties.
- V2 · Task 3(c)Core activity D: Reporting, ethics and tax
Recognising and measuring property expenditure in the accounts.
- V2 · Task 4(a)Core activity C: Performance
Sales variances: meaning, causes and what they say about a product's overall sales.
- V2 · Task 4(b)Core activity C: Performance
Three KPIs to monitor use of a subscription app.
- V2 · Task 4(c)Core activity D: Reporting, ethics and tax
How events after the year end and an inventory issue affect the accounts.
- V3 · Task 1(a)Core activity B: Budgeting
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
Explaining points on a production planning graph and what each means for output, resources and profit.
- V3 · Task 2(a)Core activity B: Budgeting
Using big data and AI to plan and control a key material cost in the budget.
- V3 · Task 2(b)Core activity C: Performance
Three KPIs for production cost and volumes.
- V3 · Task 2(c)Core activity F: Working capital
What moving to a more aggressive working capital policy would mean.
- V3 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
- V3 · Task 3(b)Core activity A: Costing
Applying the CGMA cost transformation model to protect profitability.
- 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.
- V3 · Task 4(b)Core activity D: Reporting, ethics and tax
How events after the reporting period affect receivables and inventory.
- 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.
- 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.
- V4 · Task 1(b)Core activity E: Short-term decisions
Identifying relevant costs for subcontracting a promotional campaign.
- V4 · Task 1(c)Core activity E: Short-term decisions
Two non-financial factors in the subcontracting decision.
- V4 · Task 2(a)Core activity A: Costing
Throughput accounting ratios to set production priorities during an equipment problem.
- V4 · Task 2(b)Core activity A: Costing
How well throughput accounting suits production planning.
- V4 · Task 2(c)Core activity B: Budgeting
Benefits of big data and AI when setting sales budgets.
- V4 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
- V4 · Task 3(b)Core activity B: Budgeting
Feedback versus feedforward control, and how feedforward reports could help.
- V4 · Task 4(a)Core activity D: Reporting, ethics and tax
Accounting for damaged assets in the year-end financial statements.
- V4 · Task 4(b)Core activity D: Reporting, ethics and tax
Which costs of a new freezer unit to capitalise under IAS 16.
- V4 · Task 4(c)Core activity C: Performance
Four performance measures for individual sales staff.
- V5 · Task 1(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
- V5 · Task 1(b)Core activity A: Costing
Three areas of the CGMA cost transformation model and how they apply now and later.