CIMA Operational Case Study – Mock Exams – November 2021/February 2022

Our mock exams

No matter how well you know the theory and the pre-seen, unless you can use your knowledge in an exam situation, all of your revision is worthless!

To make sure you pass first time, you need to prepare yourself for even the most challenging of questions under exam conditions. That’s why we create 5 brand new mock exams for each case study, each tailored to the latest pre-seen and based on topics we think you are most likely to see in your exam.

Our case study mocks will:

  • Test your overall knowledge of the syllabus and the latest pre-seen
  • Highlight your weaknesses to focus on in your remaining revision
  • Improve your time management skills in an exam environment


Sign up now to get instant access to your free mini mock exam and accompanying debrief video for the operational case study exam

We know how important your privacy is. That’s why we do not share any details that you give us.

Why use Astranti mock exams?


Are you ready for the CIMA exam?

  • Exam standard mock exams, replicating the real thing
  • Use the interactive version to test yourself in an online environment that mimics the real exam
  • Updated for each case study sitting to relate to the latest pre-seen and industry

Learn from your mistakes

  • Comprehensive solutions provided online with every mock exam
  • Solutions include model answers so that you can see how high-quality answers are structured and written
  • Compare your answers the solutions to assess your own performance
  • Marking is available as an add-on to get detailed personalised feedback on how to improve

Focus your revision

  • Identify areas of weakness so you can focus your revision on the key areas for you
  • Format replicates the final exam so there are no surprises when you enter the real thing
  • Attempt the mocks as many times as you like within the sitting, so that you can keep testing yourself as you progress through your studies

Mock exam synopses

OCS mock exam 1 - synopsis

The management at TreadCushy are fully aware that in order to stay competitive within the modern business environment, the business must keep up with its competitors and stay ahead of market trends. Consequently, the company is considering entering the smart footwear market.

There are several different decision pathways the company could opt to pursue and a number of non-financial considerations which will impact their decision too. Understanding demand is another key consideration, as is making operational efficiencies to improve areas such as inventory management and the company’s chosen costing system. Additionally, the new product range will require arrangements to be made with new suppliers – but there are some ethical issues to contend with before a decision can be made.

Once production has begun, the focus then turns to iron out any issues – namely variances which have arisen with regards to material costs. There is a hypothesis among management that this may be driven by a lack of managerial engagement in decision making processes, which then raises questions about the company’s chosen approach to budgeting and the setting of KPIs.

OCS mock exam 2 - synopsis

A key problem with any manufacturing company is to seek efficiencies and ensure costs are kept to a minimum where possible. In this mock, you will be assessed on your knowledge of costing systems, budgeting methods and financial reporting standards.

TreadCushy is facing aggressive competition and so your role starting off is to evaluate different costing systems and conduct a financial analysis of different marketing campaigns. You will need to balance your analysis by considering both financial and non-financial factors to these issues.

You will also be assessed on your knowledge of different budgeting methods, their advantages and disadvantages throughout the mock as well. The mock will also explore your ability to explain the application of different variances and how they apply to TreadCushy in the unseen material. In light of these issues, you will also need to explain different decision models financial managers can use when making difficult decisions.

The final question is about financial reporting standards and inventory. You will be expected to understand and apply IAS 10 and how a warehouse flood will affect the financial statements. Further to this, you will be expected to understand and explain what the economic order quantity model is and how it can be applied.

OCS mock exam 3 - synopsis

TreadCushy is considering offering a new range of fitness apparel. However, before it does so, it wants to analyse the break-even point of these potential new products, as well as the sensitivity of an individual product’s budget to changes in selling price and sales volume.

Additionally, the company wants to expand its offering of digital products by offering a new app. Before it does so, TreadCushy wants to know the difficulties it can expect in terms of costing this app accurately. Further, the company is looking into new suppliers, and wants to look into a candidate supplier’s working capital and liquidity position to see if working with this supplier would be appropriate.

TreadCushy is also facing potential ethical issues. It currently uses a supplier that recently faced scrutiny due to unsafe working conditions in its processing plants. Should it continue to do so? Meanwhile, TreadCushy is also looking into the performance of some of its other suppliers based on key performance indicators.

The company is also thinking about its approach to budgeting. Might a rolling budget be effective for the organisation overall? What about the current system of imposing loft, targets for store managers? The pros and cons of these approaches will need to be evaluated up and applied to the company.

OCS mock exam 4 - synopsis

TreadCushy’s business is growing at a phenomenal rate. Sales of October 2021 is at an all time high. This necessitates looking into better budget and inventory management systems. Adopting a flexible budgeting approach and looking at moving towards a more aggressive approach to inventory management is considered.

Sales variances for the month of October 2021 is analysed in more depth. Also, three options for improving sales of foreign retail stores are evaluated based on risk attitude towards decision making.

Operational efficiencies are looked into by identifying cost drivers for finished goods operations. Also, options are analysed on how to manage obsolete inventory and their impact assessed.

There will be discussions on the formal inclusion of non-financial KPIs into monthly management reports, appropriate KPIs based on data analytics from the website and app are identified. To improve cost competitiveness of business, three areas of CGMA’s cost transformational model are discussed. Beyond budgeting approach and its relevancy to the company’s business is also discussed.

OCS mock exam 5 - synopsis

TreadCushy wants to continue its growth, but it wants to do it in a way that will be sustainable for the future. As a result, we need to investigate methods of budgeting and managing costs to ensure the longevity of the business.

To continue being sustainable, TreadCushy needs to verify its working capital position and its short-term finance options for any upcoming projects that it may have in the works. One issue that has cropped up concerns TreadCushy’s suppliers and so there is a question as to how TreadCushy handles this relationship.

Not only does TreadCushy have to manage its current relationships, but it has to also look at prospective new ones and whether they fit with the business. You will have to consider the ethical concerns over a proposed business relationship and whether it is worth engaging.

OCS mock exam 6 - synopsis

The company has opted to pursue a diversification strategy and move into the ‘sleep science’ market, with the first decisions on the table focussed on the initial research and development, the likely financial results the company can expect under various different scenarios and the non-financial implications that need to be considered.

Following on from these initial considerations, the focus turns to pricing and the difficulties surrounding costing of a digital product. There has also been an issue with a prospective supplier of a vital component for the new sleep science range; a member of the management team has put forward a proposal to enlist the services of a personal friend, but there are questions that need to be addressed surrounding the ethics of this.

After the product has been launched and the initial results have been reviewed, a further question is raised regarding the pricing of the product range; in particular the likely financial benefits the company can expect under different price reductions. Other operational areas under review include payables management, the use of data across the business and the reward systems the company has in place for its staff.

OCS mock exam 7 - synopsis

Several of AmaZZZing Beds competitors have recently slashed their prices, management are therefore keen to understand how this is likely to impact upon sales of AmaZZZing beds own product range and also to evaluate the business’ overall cost competitiveness. Additionally, the company is considering providing lower level retail managers with greater levels of budgetary responsibility to ensure there is a culture of cost consciousness throughout the business, but management wish to understand the behavioural and ethical considerations of doing so.

Keeping with the theme of remaining competitive, a new range of products is being launched which will be available to purchase in store – as a result there will need to be changes made to current in store layouts to accommodate these products and consideration given to how refurbishment costs and subsequent maintenance costs be reported within the financial statements. The quantity and the mix of inventory to be held in each outlet is another area that requires review.

Also, following on from the discussion surrounding the company’s budget setting process, the concept of ‘flexible’ budgeting is now on the agenda, and the business wishes to understand the benefits this could bring to the organisation.

Finally, following the launch of the new product ranges, there are some issues that need to be addressed; specifically focussed on adverse sales variances that have arisen and the inventory management approaches being utilised across retail stores.

Mock exam debrief videos

We have produced video debriefs for every one of our OCS mock exams that give you all the information you need to construct a high-quality answer. Our experienced OCS tutor analyses every question and takes you through a step-by-step guide on the best way to approach them!

By watching the debrief videos you will understand how to…

  • Pick out all the key information
  • Use that information to build an effective plan – many students fail due to poor answer planning!
  • Formulate an excellent answer

The hour-long videos are designed to be watched after completing each mock. This allows you to assess your performance and identify how you can improve going into your remaining mocks and the final exam.

In our sample video, our OCS tutor takes you through question 1 of the mini mock. The full mini mock debrief can be accessed for free in the studyHUB.

Additional marking & feedback

By purchasing marking and feedback for your case study mock exams, you will be assigned your own OCS exam marker who will mark your mock exam, highlight your strengths and weaknesses and give you detailed feedback as to how you can improve on your exam performance.

Our marking & feedback will:

  • Offer a helping hand, from an experienced, CIMA qualified tutor
  • Provide you with a 9-page document highlighting what you did well, what needs improvement and how to go forward with your studies
  • Maximise your marks by giving you specific areas to focus on in the remainder of your revision
  • Improve your exam technique – our markers know exactly what it takes to write great answers and score high marks
OCS Marking
What our students say

Please see our testimonials page for our latest student reviews. Here are a couple of examples:

I enjoyed the OCS course offered and felt it prepared me really well for the exam. The study material was well presented and engaging and the masterclasses were very informative and covered a good range of potential topics. Having a number of mocks available covering all the key areas and the feedback received from these really helped me to feel confident and prepared ahead of the exam.”

Michael R

CIMA Operational Case Study Student, January 2021

The case study mocks were really helpful and gave me sufficient practice for the exams”

Tsiso Jeany

CIMA Operational Case Study Student, July 2019

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OCS mock exams:

OCS mock exam 1

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OCS mock exam 3

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OCS mock exam 5

OCS mock exams 1-5

OCS mock exam 7

OCS mock exams 1-7

Mock exams with debrief videos:

OCS mock exam 1 + debrief video

OCS mock exam 2 + debrief video

OCS mock exam 3 + debrief video

OCS mock exam 4 + debrief video

OCS mock exam 5 + debrief video

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OCS mock exam 7 + debrief video

OCS mock exams 1-7 + debrief videos

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*Purchasing marking & feedback products only will not give you access to mock exams. Mock exams will need to be purchased alongside or before marking & feedback in order to get full access. Please note mocks take 3-5 days to be marked and returned with feedback. Solutions are available with all mock exams as standard.

Mock exam questions will be printable however the solution documents will be available online only.


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We know how important your privacy is. That’s why we do not share any details that you give us.

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