CIMA OCS past questions

CIMA OCS past questions: Costing methods

Every sub-task on costing methods set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 13
Sittings: 3 of 3
Exam variants: 10 of 18
Last set: May & Aug 2026

Mostly filed under core activity A (Discuss costing information to support differing needs of the business). Syllabus: P1 A, cost accounting for decision and 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 Costing methods, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V1 · Task 3(a)	Core activity A: Costing	Choosing and justifying overhead absorption bases for each production process.
V1 · Task 3(b)	Core activity A: Costing	Whether activity-based costing suits the new production facility.
V2 · Task 4(c)	Core activity A: Costing	How the automated system changes the way standard costs for drinks are set and used.
V5 · Task 1(a)	Core activity A: Costing	Implementing ABC for labour at a vertical farm, and the benefits.

V1 · Task 3(a)Core activity A: Costing
Choosing and justifying overhead absorption bases for each production process.
V1 · Task 3(b)Core activity A: Costing
Whether activity-based costing suits the new production facility.
V2 · Task 4(c)Core activity A: Costing
How the automated system changes the way standard costs for drinks are set and used.
V5 · Task 1(a)Core activity A: Costing
Implementing ABC for labour at a vertical farm, and the benefits.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Costing methods, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V3 · Task 3(c)	Core activity A: Costing	The activity cost hierarchy, with production overhead examples at each level.
V4 · Task 3(b)	Core activity A: Costing	How ABC differs from the current overhead method and how to apply it to a new range.
V6 · Task 2(a)	Core activity A: Costing	Explaining under-absorbed overhead and how the profit statement would look under marginal costing.
V6 · Task 2(b)	Core activity A: Costing	For and against marginal costing instead of absorption costing.

V3 · Task 3(c)Core activity A: Costing
The activity cost hierarchy, with production overhead examples at each level.
V4 · Task 3(b)Core activity A: Costing
How ABC differs from the current overhead method and how to apply it to a new range.
V6 · Task 2(a)Core activity A: Costing
Explaining under-absorbed overhead and how the profit statement would look under marginal costing.
V6 · Task 2(b)Core activity A: Costing
For and against marginal costing instead of absorption costing.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Costing methods, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V1 · Task 3(a)	Core activity A: Costing	Costs and cost drivers for a set of activities, and using the drivers to control cost.
V3 · Task 3(b)	Core activity A: Costing	Applying the CGMA cost transformation model to protect profitability.
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.
V5 · Task 1(b)	Core activity A: Costing	Three areas of the CGMA cost transformation model and how they apply now and later.

V1 · Task 3(a)Core activity A: Costing
Costs and cost drivers for a set of activities, and using the drivers to control cost.
V3 · Task 3(b)Core activity A: Costing
Applying the CGMA cost transformation model to protect profitability.
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.
V5 · Task 1(b)Core activity A: Costing
Three areas of the CGMA cost transformation model and how they apply now and later.

Practise costing methods in your own pre-seen

Timed OCS tasks set in Tendra Tents, the current pre-seen, marked in about a minute. Try one task free, no card needed.

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