CIMA OCS past questions

CIMA OCS past questions: Budgets and budgetary control

Every sub-task on budgets and budgetary control set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 26
Sittings: 3 of 3
Exam variants: 16 of 18
Last set: May & Aug 2026

Mostly filed under core activity B (Discuss budget information for the purposes of planning and control). Syllabus: P1 B, budgeting and budgetary control. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · SoPa

Every task set for SoPa

Restaurants · CIMA's post-exam materials

OCS past sub-tasks on Budgets and budgetary control, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
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.
V2 · Task 4(a)	Core activity B: Budgeting	Likely effects on the budgets of replacing serving staff with an automated system.
V3 · Task 1(a)	Core activity B: Budgeting	Applying flexible budgeting to one restaurant's budget for the year.
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(c)	Core activity B: Budgeting	How zero-based budgeting works and how to use it for front-of-house labour.
V5 · Task 4(c)	Core activity B: Budgeting	Cash budget factors when expanding production for outside customers.
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.

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.
V2 · Task 4(a)Core activity B: Budgeting
Likely effects on the budgets of replacing serving staff with an automated system.
V3 · Task 1(a)Core activity B: Budgeting
Applying flexible budgeting to one restaurant's budget for the year.
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(c)Core activity B: Budgeting
How zero-based budgeting works and how to use it for front-of-house labour.
V5 · Task 4(c)Core activity B: Budgeting
Cash budget factors when expanding production for outside customers.
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.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Budgets and budgetary control, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V1 · Task 3(b)	Core activity B: Budgeting	Using activity-based budgeting to set a department's skilled labour budget.
V2 · Task 1(a)	Core activity B: Budgeting	Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
V2 · Task 3(a)	Core activity B: Budgeting	Features and benefits of beyond budgeting for production departments, including quality and sustainability.
V4 · Task 4(c)	Core activity B: Budgeting	Rolling budgets and how they could improve motivation and control.
V5 · Task 2(a)	Core activity B: Budgeting	Why budgets matter for a new distribution centre and how they help its manager.
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.
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.

V1 · Task 3(b)Core activity B: Budgeting
Using activity-based budgeting to set a department's skilled labour budget.
V2 · Task 1(a)Core activity B: Budgeting
Explaining a what-if analysis of discounts, volumes and unit cost on budgeted profit.
V2 · Task 3(a)Core activity B: Budgeting
Features and benefits of beyond budgeting for production departments, including quality and sustainability.
V4 · Task 4(c)Core activity B: Budgeting
Rolling budgets and how they could improve motivation and control.
V5 · Task 2(a)Core activity B: Budgeting
Why budgets matter for a new distribution centre and how they help its manager.
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.
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.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Budgets and budgetary control, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
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.
V3 · Task 1(a)	Core activity B: Budgeting	Sensitivity of budgeted contribution and profit to separate adverse changes in price, material cost and volume.
V4 · Task 3(b)	Core activity B: Budgeting	Feedback versus feedforward control, and how feedforward reports could help.
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.
V6 · Task 1(a)	Core activity B: Budgeting	Benefits of beyond budgeting when demand varies and margins are thin.

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.
V3 · Task 1(a)Core activity B: Budgeting
Sensitivity of budgeted contribution and profit to separate adverse changes in price, material cost and volume.
V4 · Task 3(b)Core activity B: Budgeting
Feedback versus feedforward control, and how feedforward reports could help.
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.
V6 · Task 1(a)Core activity B: Budgeting
Benefits of beyond budgeting when demand varies and margins are thin.

How we'd mark one

The past task

Zero-based budgeting for support costs

OCS · Nov 2025 & Feb 2026 · SumTrix · V6 · Task 3(b) · Core activity B (Budgeting)

Benefits and challenges of ZBB for support activity costs.

Practise it in Eighty Marks

Online channel: incremental or zero-based budget? · Incremental and zero-based budgeting · set in Tendra Tents

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Illustrative example

88 / 150

PASS LINE 80 · ABOVE

Technical understandingStrong: ZBB steps explained
Use of the informationGood: tied to the support teams
Application to the scenarioNeeds work: no mention of staff reaction
CommunicationFair: clear recommendation

Fix first: Say who builds the decision packages and how managers will feel justifying every cost from zero.

Sample: an invented mark to show the shape of our feedback, not a real student's. Our marks follow CIMA's published 2026–27 marking approach. They are a practice estimate to help you improve, not an official CIMA mark or a prediction of your result.

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