CIMA OCS past questions

CIMA OCS past questions: Variance analysis

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

Sub-tasks: 21
Sittings: 3 of 3
Exam variants: 17 of 18
Last set: May & Aug 2026

Mostly filed under core activity C (Analyse financial and non-financial information to communicate insights about organisational performance). 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 Variance analysis, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V1 · Task 4(a)	Core activity C: Performance	Interpreting a month's production variances alongside a KPI dashboard.
V3 · Task 3(a)	Core activity C: Performance	Interpreting a restaurant's variances using the notes provided.
V4 · Task 3(a)	Core activity C: Performance	Errors in a colleague's ingredient price and usage variances, the right method and the records needed.
V5 · Task 3(a)	Core activity C: Performance	How six variances are calculated, what they mean, their limits and how reported events caused them.
V6 · Task 4(a)	Core activity C: Performance	Interpreting sales mix contribution variances under the individual units and weighted average methods.
V6 · Task 4(b)	Core activity C: Performance	Benefits of each method of calculating mix variances.

V1 · Task 4(a)Core activity C: Performance
Interpreting a month's production variances alongside a KPI dashboard.
V3 · Task 3(a)Core activity C: Performance
Interpreting a restaurant's variances using the notes provided.
V4 · Task 3(a)Core activity C: Performance
Errors in a colleague's ingredient price and usage variances, the right method and the records needed.
V5 · Task 3(a)Core activity C: Performance
How six variances are calculated, what they mean, their limits and how reported events caused them.
V6 · Task 4(a)Core activity C: Performance
Interpreting sales mix contribution variances under the individual units and weighted average methods.
V6 · Task 4(b)Core activity C: Performance
Benefits of each method of calculating mix variances.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Variance analysis, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V1 · Task 4(a)	Core activity C: Performance	Meaning and likely causes of a set of sales variances.
V1 · Task 4(b)	Core activity C: Performance	Whether planning and operational variances would help assess each regional sales head.
V2 · Task 4(b)	Core activity C: Performance	Meaning and possible causes of a set of variances.
V3 · Task 3(a)	Core activity C: Performance	Four fixed production overhead variances and their likely causes.
V3 · Task 3(b)	Core activity C: Performance	How useful fixed overhead variances are for managing those costs.
V4 · Task 3(a)	Core activity C: Performance	Meaning and likely causes of a set of variances.
V5 · Task 4(a)	Core activity C: Performance	Meaning and possible causes of a set of variances.
V5 · Task 4(b)	Core activity C: Performance	Whether to split a sales price variance into planning and operational parts, and the problems.
V6 · Task 1(a)	Core activity C: Performance	Meaning and possible causes of variances, using a manager's explanations.

V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of sales variances.
V1 · Task 4(b)Core activity C: Performance
Whether planning and operational variances would help assess each regional sales head.
V2 · Task 4(b)Core activity C: Performance
Meaning and possible causes of a set of variances.
V3 · Task 3(a)Core activity C: Performance
Four fixed production overhead variances and their likely causes.
V3 · Task 3(b)Core activity C: Performance
How useful fixed overhead variances are for managing those costs.
V4 · Task 3(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
V5 · Task 4(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
V5 · Task 4(b)Core activity C: Performance
Whether to split a sales price variance into planning and operational parts, and the problems.
V6 · Task 1(a)Core activity C: Performance
Meaning and possible causes of variances, using a manager's explanations.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Variance analysis, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V1 · Task 4(a)	Core activity C: Performance	Meaning and likely causes of a set of variances.
V2 · Task 4(a)	Core activity C: Performance	Sales variances: meaning, causes and what they say about a product's overall sales.
V3 · Task 3(a)	Core activity C: Performance	Production variances: meaning, causes and what they say about a department's performance.
V4 · Task 3(a)	Core activity C: Performance	Production variances: meaning, causes and what they say about a department's performance.
V5 · Task 1(a)	Core activity C: Performance	Meaning and possible causes of a set of variances.
V6 · Task 4(a)	Core activity C: Performance	Sales variances: meaning, causes and how well they suit reviewing one customer's sales.

V1 · Task 4(a)Core activity C: Performance
Meaning and likely causes of a set of variances.
V2 · Task 4(a)Core activity C: Performance
Sales variances: meaning, causes and what they say about a product's overall sales.
V3 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
V4 · Task 3(a)Core activity C: Performance
Production variances: meaning, causes and what they say about a department's performance.
V5 · Task 1(a)Core activity C: Performance
Meaning and possible causes of a set of variances.
V6 · Task 4(a)Core activity C: Performance
Sales variances: meaning, causes and how well they suit reviewing one customer's sales.

How we'd mark one

The past task

Interpreting a restaurant's variances

OCS · May & Aug 2026 · SoPa · V3 · Task 3(a) · Core activity C (Performance)

Interpreting a restaurant's variances using the notes provided.

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Fabric supplier switch: what the October variances show · Materials variances · set in Tendra Tents

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Illustrative example

72 / 150

PASS LINE 80 · BELOW

Technical understandingFair: each variance defined
Use of the informationNeeds work: causes read like a textbook
Application to the scenarioFair: names who to ask
CommunicationFair: summary at the end

Fix first: Give a likely cause for each variance from the notes you were given, not a general list.

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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