CIMA OCS past questions

CIMA OCS past questions: Relevant costs and short-term decisions

Every sub-task on relevant costs and short-term decisions set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 12
Sittings: 3 of 3
Exam variants: 10 of 18
Last set: May & Aug 2026

Mostly filed under core activity E (Analyse information to support short-term decision making). Syllabus: P1 C, short-term commercial decision making. 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 Relevant costs and short-term decisions, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V1 · Task 1(c)	Core activity E: Short-term decisions	Using weighted benefit scoring to support the in-house or outsource production decision.
V3 · Task 4(c)	Core activity E: Short-term decisions	Which costs are relevant to deciding whether to back a community project.
V4 · Task 4(c)	Core activity E: Short-term decisions	Non-financial factors in buying a maintenance contract or training own IT staff.
V5 · Task 4(a)	Core activity E: Short-term decisions	Relevant and irrelevant costs in evaluating a supermarket supply contract.

V1 · Task 1(c)Core activity E: Short-term decisions
Using weighted benefit scoring to support the in-house or outsource production decision.
V3 · Task 4(c)Core activity E: Short-term decisions
Which costs are relevant to deciding whether to back a community project.
V4 · Task 4(c)Core activity E: Short-term decisions
Non-financial factors in buying a maintenance contract or training own IT staff.
V5 · Task 4(a)Core activity E: Short-term decisions
Relevant and irrelevant costs in evaluating a supermarket supply contract.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Relevant costs and short-term decisions, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V4 · Task 2(b)	Core activity E: Short-term decisions	Choosing which bought-in part to buy on short-term decision principles, plus two implications.
V4 · Task 4(a)	Core activity E: Short-term decisions	Why a minimum price differs from total cost, and which costs belong in a bid.
V6 · Task 2(c)	Core activity E: Short-term decisions	Applying relevant costing to the costs of a live event, and the extra information needed.

V4 · Task 2(b)Core activity E: Short-term decisions
Choosing which bought-in part to buy on short-term decision principles, plus two implications.
V4 · Task 4(a)Core activity E: Short-term decisions
Why a minimum price differs from total cost, and which costs belong in a bid.
V6 · Task 2(c)Core activity E: Short-term decisions
Applying relevant costing to the costs of a live event, and the extra information needed.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Relevant costs and short-term decisions, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V1 · Task 4(c)	Core activity E: Short-term decisions	Relevant and irrelevant costs for accepting a one-off contract.
V2 · Task 2(c)	Core activity E: Short-term decisions	Other factors in deciding whether to outsource some or all production of a new range.
V4 · Task 1(b)	Core activity E: Short-term decisions	Identifying relevant costs for subcontracting a promotional campaign.
V4 · Task 1(c)	Core activity E: Short-term decisions	Two non-financial factors in the subcontracting decision.
V6 · Task 4(c)	Core activity E: Short-term decisions	Relevant and irrelevant items for accepting an event contract, and information still needed.

V1 · Task 4(c)Core activity E: Short-term decisions
Relevant and irrelevant costs for accepting a one-off contract.
V2 · Task 2(c)Core activity E: Short-term decisions
Other factors in deciding whether to outsource some or all production of a new range.
V4 · Task 1(b)Core activity E: Short-term decisions
Identifying relevant costs for subcontracting a promotional campaign.
V4 · Task 1(c)Core activity E: Short-term decisions
Two non-financial factors in the subcontracting decision.
V6 · Task 4(c)Core activity E: Short-term decisions
Relevant and irrelevant items for accepting an event contract, and information still needed.

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