CIMA OCS past questions

CIMA OCS past questions: Digital costing and app costs

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

Sub-tasks: 9
Sittings: 3 of 3
Exam variants: 6 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 Digital costing and app costs, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V4 · Task 4(a)	Core activity A: Costing	Types of cost in building, launching and running an app in-house.
V4 · Task 4(b)	Core activity A: Costing	Problems costing the app in total and sharing its cost across restaurants.

V4 · Task 4(a)Core activity A: Costing
Types of cost in building, launching and running an app in-house.
V4 · Task 4(b)Core activity A: Costing
Problems costing the app in total and sharing its cost across restaurants.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Digital costing and app costs, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V1 · Task 3(a)	Core activity A: Costing	Working out a cost per app download, and the difficulties.
V2 · Task 2(b)	Core activity A: Costing	Features of a digital costing system and how it helps purchasing and costing.
V5 · Task 1(a)	Core activity A: Costing	Benefits of integrated systems and automated outside links in a digital costing system.

V1 · Task 3(a)Core activity A: Costing
Working out a cost per app download, and the difficulties.
V2 · Task 2(b)Core activity A: Costing
Features of a digital costing system and how it helps purchasing and costing.
V5 · Task 1(a)Core activity A: Costing
Benefits of integrated systems and automated outside links in a digital costing system.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Digital costing and app costs, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
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.
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.

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.
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.

Practise digital costing and app costs 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.

Try a task free Tendra Tents pre-seen