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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May & Aug 2025 · Halfpenny: showing 60 of 66 sub-tasks.
May & Aug 2025 · Halfpenny
CIMA's post-exam materials for May & Aug 2025Bakery · 60 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.
- V5 · Task 2(a)Core activity D: Reporting, ethics and tax
Recognising and measuring a wind turbine, and its effect on profit.
- V5 · Task 2(b)Core activity D: Reporting, ethics and tax
Classifying and measuring old ovens that are to be sold next year.
- V5 · Task 2(c)Core activity C: Performance
Three KPIs for the sustainability of the production process.
- V5 · Task 3(a)Core activity B: Budgeting
Using ZBB and decision packages for a staff training budget.
- V5 · Task 3(b)Core activity B: Budgeting
Benefits and challenges of ZBB for support activity costs.
- V5 · Task 3(c)Core activity E: Short-term decisions
Whether paying for perfect information was worthwhile under each market outcome.
- V5 · Task 4(a)Core activity E: Short-term decisions
Using a graph to find the optimal production plan, and factors to weigh before acting on it.
- V5 · Task 4(b)Core activity F: Working capital
The EOQ model and the data needed for each raw material.
- V5 · Task 4(c)Core activity F: Working capital
Problems with the EOQ assumptions and how to adapt the model.
- V6 · Task 1(a)Core activity B: Budgeting
Benefits of beyond budgeting when demand varies and margins are thin.
- V6 · Task 1(b)Core activity A: Costing
Types of cost in developing an ordering app.
- V6 · Task 1(c)Core activity A: Costing
Future issues and ongoing costs of the ordering app.
- V6 · Task 2(a)Core activity D: Reporting, ethics and tax
Recording the costs of a new oven.
- V6 · Task 2(b)Core activity D: Reporting, ethics and tax
Initial measurement of a lease liability and right-of-use asset for equipment.