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.

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Nov 2025 & Feb 2026 · SumTrix: showing 30 of 65 sub-tasks.

Nov 2025 & Feb 2026 · SumTrix

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

Ski manufacturing · 30 sub-tasks shown

OCS past questions, Nov 2025 & Feb 2026 (SumTrix): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Leases	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	Limiting factors and production plans	Explaining a limiting-factor production plan and two factors to consider before adopting it.
V1 · Task 1(c)	Core activity E: Short-term decisions	Limiting factors and production plans	How much it is worth paying for extra machine hours to meet full demand.
V1 · Task 2(a)	Core activity F: Working capital	Working capital policy	Comparing two suppliers' working capital approaches and what that means for the business.
V1 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	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	Forecasting and big data	Sources and types of big data for a product range's sales budget.
V1 · Task 3(a)	Core activity A: Costing	Digital costing and app costs	Working out a cost per app download, and the difficulties.
V1 · Task 3(b)	Core activity B: Budgeting	Budgets and budgetary control	Using activity-based budgeting to set a department's skilled labour budget.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Meaning and likely causes of a set of sales variances.
V1 · Task 4(b)	Core activity C: Performance	Variance analysis	Whether planning and operational variances would help assess each regional sales head.
V1 · Task 4(c)	Core activity C: Performance	KPIs and performance	Three KPIs for how well the website generates sales.
V2 · Task 1(a)	Core activity B: Budgeting	Budgets and budgetary control	Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
V2 · Task 1(b)	Core activity E: Short-term decisions	Decisions under risk	Three statistical measures and the discount level each attitude to risk would choose.
V2 · Task 1(c)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the what-if figures and of using expected value for the decision.
V2 · Task 2(a)	Core activity F: Working capital	Inventory and EOQ	Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.
V2 · Task 2(b)	Core activity A: Costing	Digital costing and app costs	Features of a digital costing system and how it helps purchasing and costing.
V2 · Task 3(a)	Core activity B: Budgeting	Budgets and budgetary control	Features and benefits of beyond budgeting for production departments, including quality and sustainability.
V2 · Task 3(b)	Core activity C: Performance	KPIs and 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	Inventory, events and other IFRS	Treatment, and effect on profit, of several items in the year-end financial statements.
V2 · Task 4(b)	Core activity C: Performance	Variance analysis	Meaning and possible causes of a set of variances.
V3 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	Using trend lines and seasonal variations to forecast sales in a new overseas market.
V3 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	Factors that limit the accuracy of that forecast.
V3 · Task 1(c)	Core activity B: Budgeting	Forecasting and big data	Benefits of big data and analytics for forecasting overseas sales revenue.
V3 · Task 2(a)	Core activity E: Short-term decisions	Decisions under risk	Using a decision tree, on a risk-neutral basis, to choose a sales agent.
V3 · Task 2(b)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the decision tree approach for choosing the agent.
V3 · Task 2(c)	Core activity F: Working capital	Inventory and EOQ	Factors in setting finished goods stock levels to support overseas sales.
V3 · Task 3(a)	Core activity C: Performance	Variance analysis	Four fixed production overhead variances and their likely causes.
V3 · Task 3(b)	Core activity C: Performance	Variance analysis	How useful fixed overhead variances are for managing those costs.
V3 · Task 3(c)	Core activity A: Costing	Costing methods	The activity cost hierarchy, with production overhead examples at each level.
V3 · Task 4(a)	Core activity D: Reporting, ethics and tax	Property, plant and equipment	Effect on next year's accounts of adopting a property revaluation policy.

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.
Leases
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(a)Core activity F: Working capital
Comparing two suppliers' working capital approaches and what that means for the business.
Working capital policy
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
V1 · Task 2(c)Core activity B: Budgeting
Sources and types of big data for a product range's sales budget.
Forecasting and big data
V1 · Task 3(a)Core activity A: Costing
Working out a cost per app download, and the difficulties.
Digital costing and app costs
V1 · Task 3(b)Core activity B: Budgeting
Using activity-based budgeting to set a department's skilled labour budget.
Budgets and budgetary control
V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of sales variances.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Whether planning and operational variances would help assess each regional sales head.
Variance analysis
V1 · Task 4(c)Core activity C: Performance
Three KPIs for how well the website generates sales.
KPIs and performance
V2 · Task 1(a)Core activity B: Budgeting
Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
Budgets and budgetary control
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
V2 · Task 2(a)Core activity F: Working capital
Explaining inventory data, the assumptions behind EOQ and whether it suits accessories.
Inventory and EOQ
V2 · Task 2(b)Core activity A: Costing
Features of a digital costing system and how it helps purchasing and costing.
Digital costing and app costs
V2 · Task 3(a)Core activity B: Budgeting
Features and benefits of beyond budgeting for production departments, including quality and sustainability.
Budgets and budgetary control
V2 · Task 3(b)Core activity C: Performance
What KPIs show about customer use of a newsletter, videos and a promotional discount.
KPIs and performance
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.
Inventory, events and other IFRS
V2 · Task 4(b)Core activity C: Performance
Meaning and possible causes of a set of variances.
Variance analysis
V3 · Task 1(a)Core activity B: Budgeting
Using trend lines and seasonal variations to forecast sales in a new overseas market.
Forecasting and big data
V3 · Task 1(b)Core activity B: Budgeting
Factors that limit the accuracy of that forecast.
Forecasting and big data
V3 · Task 1(c)Core activity B: Budgeting
Benefits of big data and analytics for forecasting overseas sales revenue.
Forecasting and big data
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
V3 · Task 2(c)Core activity F: Working capital
Factors in setting finished goods stock levels to support overseas sales.
Inventory and EOQ
V3 · Task 3(a)Core activity C: Performance
Four fixed production overhead variances and their likely causes.
Variance analysis
V3 · Task 3(b)Core activity C: Performance
How useful fixed overhead variances are for managing those costs.
Variance analysis
V3 · Task 3(c)Core activity A: Costing
The activity cost hierarchy, with production overhead examples at each level.
Costing methods
V3 · Task 4(a)Core activity D: Reporting, ethics and tax
Effect on next year's accounts of adopting a property revaluation policy.
Property, plant and equipment

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