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 15 of 66 sub-tasks.

May & Aug 2025 · Halfpenny

CIMA's post-exam materials for May & Aug 2025

Bakery · 15 sub-tasks shown

OCS past questions, May & Aug 2025 (Halfpenny): 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 liability and right-of-use asset for the year.
V1 · Task 1(b)	Core activity E: Short-term decisions	Decisions under risk	Explaining decision data and the option a risk-neutral approach would choose.
V1 · Task 1(c)	Core activity E: Short-term decisions	Decisions under risk	Limitations of the data and of a risk-neutral approach.
V1 · Task 2(a)	Core activity B: Budgeting	Budgets and budgetary control	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	Budgets and budgetary control	Limitations of the what-if analysis.
V1 · Task 2(c)	Core activity B: Budgeting	Budgets and budgetary control	How rolling budgets would work for production, with benefits and drawbacks.
V1 · Task 3(a)	Core activity A: Costing	Costing methods	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	Credit control	Setting credit terms for new direct customers and managing their balances afterwards.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Meaning and likely causes of a set of variances.
V1 · Task 4(b)	Core activity C: Performance	KPIs and 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 costs and short-term decisions	Relevant and irrelevant costs for accepting a one-off contract.
V2 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	What a sales chart shows and how to find a trend line and seasonal variations.
V2 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	How far a forecast for a new range can rely on that trend and seasonality.
V2 · Task 1(c)	Core activity F: Working capital	Short-term finance and investment	Factors in investing surplus funds short term, with possible types of investment.
V2 · Task 2(a)	Core activity E: Short-term decisions	Break-even analysis	Reading a break-even chart for fixed cost, profit, unit variable cost and break-even under each option.

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.
Leases
V1 · Task 1(b)Core activity E: Short-term decisions
Explaining decision data and the option a risk-neutral approach would choose.
Decisions under risk
V1 · Task 1(c)Core activity E: Short-term decisions
Limitations of the data and of a risk-neutral approach.
Decisions under risk
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.
Budgets and budgetary control
V1 · Task 2(b)Core activity B: Budgeting
Limitations of the what-if analysis.
Budgets and budgetary control
V1 · Task 2(c)Core activity B: Budgeting
How rolling budgets would work for production, with benefits and drawbacks.
Budgets and budgetary control
V1 · Task 3(a)Core activity A: Costing
Costs and cost drivers for a set of activities, and using the drivers to control cost.
Costing methods
V1 · Task 3(b)Core activity F: Working capital
Setting credit terms for new direct customers and managing their balances afterwards.
Credit control
V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Three KPIs for an individual delivery driver, and points to weigh when reviewing them.
KPIs and performance
V1 · Task 4(c)Core activity E: Short-term decisions
Relevant and irrelevant costs for accepting a one-off contract.
Relevant costs and short-term decisions
V2 · Task 1(a)Core activity B: Budgeting
What a sales chart shows and how to find a trend line and seasonal variations.
Forecasting and big data
V2 · Task 1(b)Core activity B: Budgeting
How far a forecast for a new range can rely on that trend and seasonality.
Forecasting and big data
V2 · Task 1(c)Core activity F: Working capital
Factors in investing surplus funds short term, with possible types of investment.
Short-term finance and 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.
Break-even analysis

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