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 2026 · SoPa: showing 15 of 69 sub-tasks.

May & Aug 2026 · SoPa

CIMA's post-exam materials for May & Aug 2026

Restaurants · 15 sub-tasks shown

OCS past questions, May & Aug 2026 (SoPa): task, core activity, topic and our summary
Task	Core activity	Topic	What was asked (our summary)
V1 · Task 1(a)	Core activity E: Short-term decisions	Break-even analysis	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	Break-even analysis	Benefits and limitations of the break-even analysis behind the make-or-outsource choice.
V1 · Task 1(c)	Core activity E: Short-term decisions	Relevant costs and short-term decisions	Using weighted benefit scoring to support the in-house or outsource production decision.
V1 · Task 2(a)	Core activity B: Budgeting	Budgets and budgetary control	Why production budgets help a new production unit plan, co-ordinate and control.
V1 · Task 2(b)	Core activity B: Budgeting	Budgets and budgetary control	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	Inventory, events and other IFRS	Valuing the new unit's finished goods inventory under the inventory standard.
V1 · Task 3(a)	Core activity A: Costing	Costing methods	Choosing and justifying overhead absorption bases for each production process.
V1 · Task 3(b)	Core activity A: Costing	Costing methods	Whether activity-based costing suits the new production facility.
V1 · Task 3(c)	Core activity F: Working capital	Inventory and EOQ	What the economic order quantity represents and the data needed to work it out.
V1 · Task 3(d)	Core activity F: Working capital	Inventory and EOQ	Whether EOQ is a sensible ordering policy for a packaging item.
V1 · Task 4(a)	Core activity C: Performance	Variance analysis	Interpreting a month's production variances alongside a KPI dashboard.
V1 · Task 4(b)	Core activity C: Performance	KPIs and performance	Two sustainability KPIs to add to the production dashboard, with reasons.
V2 · Task 1(a)	Core activity B: Budgeting	Forecasting and big data	Whether time series analysis of past sales would give a usable sales forecast.
V2 · Task 1(b)	Core activity B: Budgeting	Forecasting and big data	How AI and big data could improve sales forecasts.
V2 · Task 1(c)	Core activity C: Performance	KPIs and performance	KPIs for individual servers and for restaurant managers: how to measure them and why.

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.
Break-even analysis
V1 · Task 1(b)Core activity E: Short-term decisions
Benefits and limitations of the break-even analysis behind the make-or-outsource choice.
Break-even analysis
V1 · Task 1(c)Core activity E: Short-term decisions
Using weighted benefit scoring to support the in-house or outsource production decision.
Relevant costs and short-term decisions
V1 · Task 2(a)Core activity B: Budgeting
Why production budgets help a new production unit plan, co-ordinate and control.
Budgets and budgetary control
V1 · Task 2(b)Core activity B: Budgeting
How to build the production, materials usage and materials purchases budgets from the data given.
Budgets and budgetary control
V1 · Task 2(c)Core activity D: Reporting, ethics and tax
Valuing the new unit's finished goods inventory under the inventory standard.
Inventory, events and other IFRS
V1 · Task 3(a)Core activity A: Costing
Choosing and justifying overhead absorption bases for each production process.
Costing methods
V1 · Task 3(b)Core activity A: Costing
Whether activity-based costing suits the new production facility.
Costing methods
V1 · Task 3(c)Core activity F: Working capital
What the economic order quantity represents and the data needed to work it out.
Inventory and EOQ
V1 · Task 3(d)Core activity F: Working capital
Whether EOQ is a sensible ordering policy for a packaging item.
Inventory and EOQ
V1 · Task 4(a)Core activity C: Performance
Interpreting a month's production variances alongside a KPI dashboard.
Variance analysis
V1 · Task 4(b)Core activity C: Performance
Two sustainability KPIs to add to the production dashboard, with reasons.
KPIs and performance
V2 · Task 1(a)Core activity B: Budgeting
Whether time series analysis of past sales would give a usable sales forecast.
Forecasting and big data
V2 · Task 1(b)Core activity B: Budgeting
How AI and big data could improve sales forecasts.
Forecasting and big data
V2 · Task 1(c)Core activity C: Performance
KPIs for individual servers and for restaurant managers: how to measure them and why.
KPIs and performance

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