Operational Level

Know what to practise for your OCS

We analysed five years of CIMA Operational Case Study exams, every sub-task across every variant, so your limited revision time goes where the marks actually are.

Detailed Topic Heatmap

Total marks per topic, per window, across all six variants in each sitting. Darker means more marks. This is the raw demand picture behind the priorities above.

Swipe the table sideways to see all exam windows — best viewed on a larger screen.

Sort by
Low
High

Extensive Topic Revision Plan

Every topic, sorted into a priority tier with a suggested action. Filter by core activity to focus on a weak area.

Swipe the table sideways to see every column.

PriorityTopicExam demandWhat to do
Essential
KPIs & performance measurementActivity C · PerformanceIn 4 of 5 mocks
Very high · 99% of variants Build exam-ready fluency: practise two timed sub-tasks and review against a marking guide.
Essential
Budgeting approachesActivity B · BudgetsIn 3 of 5 mocks
High · 64% of variants Build exam-ready fluency: practise two timed sub-tasks and review against a marking guide.
Essential
Expected values & decision treesActivity E · Short-term decisionsIn 2 of 5 mocks
High · 63% of variants Build exam-ready fluency: practise two timed sub-tasks and review against a marking guide.
Essential
IAS 16 — PPEActivity D · FR / TaxIn 1 of 5 mocks
High · 53% of variants Build exam-ready fluency: practise two timed sub-tasks and review against a marking guide.
Essential
Cost & overhead variancesActivity C · PerformanceIn 3 of 5 mocks
High · 51% of variants Build exam-ready fluency: practise two timed sub-tasks and review against a marking guide.
Core
Digital costingActivity A · CostingIn 1 of 5 mocks
Moderate · 43% of variants Appears regularly. Practise one scenario and review the model structure.
Core
Sales & revenue variancesActivity C · PerformanceIn 1 of 5 mocks
Moderate · 41% of variants Appears regularly. Practise one scenario and review the model structure.
Core
Time series & forecastingActivity B · BudgetsIn 2 of 5 mocks
Moderate · 36% of variants Appears regularly. Practise one scenario and review the model structure.
Core
IFRS 16 — LeasesActivity D · FR / TaxIn 3 of 5 mocks
Moderate · 35% of variants Appears regularly. Practise one scenario and review the model structure.
Core
Linear programming & limiting factorsActivity E · Short-term decisionsIn 2 of 5 mocks
Moderate · 33% of variants Appears regularly. Practise one scenario and review the model structure.
Core
Budget sensitivity & flexingActivity B · BudgetsIn 2 of 5 mocks
Moderate · 33% of variants Appears regularly. Practise one scenario and review the model structure.
Watch closely
Working capital analysis, ratios & policyActivity F · Working capitalIn 3 of 5 mocks
Moderate · 32% of variants Under-weighted in past papers but rising for 2026/27. Do a focused revision block.
Core
Relevant costing & pricingActivity E · Short-term decisionsIn 2 of 5 mocks
Moderate · 31% of variants Appears regularly. Practise one scenario and review the model structure.
Core
Behavioural aspects & budget communicationActivity B · BudgetsIn 2 of 5 mocks
Moderate · 31% of variants Appears regularly. Practise one scenario and review the model structure.
Supporting
Activity-based costingActivity A · CostingIn 1 of 5 mocks
Moderate · 29% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Supporting
CVP & profit/volume analysisActivity E · Short-term decisionsIn 2 of 5 mocks
Moderate · 29% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Supporting
Risk, uncertainty & sensitivityActivity E · Short-term decisionsIn 1 of 5 mocks
Moderate · 27% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Watch closely
Receivables managementActivity F · Working capital
Moderate · 27% of variants Under-weighted in past papers but rising for 2026/27. Do a focused revision block.
Supporting
IFRS 5 — Held for saleActivity D · FR / Tax
Lower · 24% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Watch closely
Other reporting standardsActivity D · FR / Tax
Lower · 24% of variants Trending up in recent windows. Keep your technique fresh with timed practice.
Supporting
Absorption & marginal costingActivity A · CostingIn 1 of 5 mocks
Lower · 21% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Supporting
Planning & operational variancesActivity C · PerformanceIn 2 of 5 mocks
Lower · 21% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Supporting
Tax principlesActivity D · FR / TaxIn 1 of 5 mocks
Lower · 21% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Watch closely
Inventory managementActivity F · Working capitalIn 1 of 5 mocks
Lower · 20% of variants Under-weighted in past papers but rising for 2026/27. Do a focused revision block.
Watch closely
Short-term finance & investmentsActivity F · Working capitalIn 2 of 5 mocks
Lower · 20% of variants Under-weighted in past papers but rising for 2026/27. Do a focused revision block.
Supporting
IAS 2 — InventoriesActivity D · FR / Tax
Lower · 19% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Watch closely
Qualitative, ethical & non-financial factorsActivity E · Short-term decisionsIn 1 of 5 mocks
Lower · 19% of variants Trending up in recent windows. Keep your technique fresh with timed practice.
Watch closely
Budget data & technologyActivity B · BudgetsIn 1 of 5 mocks
Lower · 16% of variants Trending up in recent windows. Keep your technique fresh with timed practice.
Supporting
CGMA Cost transformation modelActivity A · CostingIn 1 of 5 mocks
Lower · 12% of variants Lower frequency. Cover the method, but do not over-invest your limited time here.
Watch closely
Other costing methodsActivity A · CostingIn 1 of 5 mocks
Lower · 8% of variants Trending up in recent windows. Keep your technique fresh with timed practice.
Watch closely
Cash managementActivity F · Working capitalIn 2 of 5 mocks
Lower · 8% of variants Under-weighted in past papers but rising for 2026/27. Do a focused revision block.
We do not just point at these topics, we build the August 2026 course around them. The Essential and Core priorities here are the scenarios you practise in VIVA's OCS mock exams and mini mocks, so your revision time lands on the questions that carry the marks. See how that works.

How the priorities map to the May / August 2026 mocks

The five mock exams are built on the same demand data, so the highest-frequency topics recur across the most mocks and your practice volume tracks the exam's own emphasis:

  • KPIs and performance measurement is practised in 4 of the 5 mocks.
  • IFRS 16 leases, working capital, budgeting approaches and cost variances each appear in 3 of the 5.
  • Every mock also drills at least one new or never-before-examined 2026/27 area: quality costing, environmental costing, additional sources of information, and sustainability factors in short-term decisions.

Full sub-task explorer

Search and filter every past OCS sub-task by topic, activity or window, to find practice material for a specific weakness.

Loading…

How VIVA turns this into exam readiness

This data is not an end in itself. It is the demand layer underneath how the VIVA OCS course is built and tested.

Frequency-Driven Focus

We use six years of past-exam frequency to identify the topics that deserve the most practice, then build our August 2026 mock exams and mini mocks around them.

Blueprint-Weighted

We weight against the current CIMA blueprint, so we lean into rising areas like working capital rather than overfitting to old papers.

High-Demand Drilling

We drill the high-demand topics, KPIs, budgeting and short-term decision-making, more heavily across tuition and mocks.

Blind-Spot Coverage

We flag low-history and brand-new syllabus areas so you cover them deliberately instead of ignoring them.

Marked Mock Testing

We test whether you can actually perform in these areas through marked mock exams across all core activities.

Exam Readiness Score

Your marked mock results show where you can already perform and where to focus next, turning exam demand into a clear, personal plan.

chosen by professionals

Trusted by over 10,000 students

Suzanne Robinson

Despite very difficult personal circumstances, with VIVA's help I managed to not only pass the SCS but to achieve my highest case study score from the 3 levels. Please keep doing what you do as it's so good!

Maria

I have had access to multiple other well known providers of ACCA courses, and I find the VIVA videos are so much better presented, the course material is more clearly explained and the tutors are real tutors, unlike some other providers using a computer generated voice. Absolutely, after 6 months of comparing providers, VIVA is the best.

Andrew Sherwood

I passed my OCS with a scaled score of 137 and got a letter from CIMA saying that I obtained the joint third position for the February 2019 case study and I believe that VIVA's materials really helped to make this possible.

Autumn Bressington

VIVA were absolutely key in my CIMA Case Study exam - where I received first position in the world! I felt extremely supported with VIVA throughout the course, and would recommend them to anybody. I just wish I had found them much earlier in my studies!

Tom Wathey

I would highly recommend VIVA Financial Tuition to any CIMA student looking to achieve a high grade in their exams. Their courses offer remarkable value for money when compared to some of the traditional tuition providers. (World Prizewinner 2017)

Edache Harmony

I want to thank VIVA for bringing to a successful end my study journey. I only wish I knew about VIVA earlier! Since using VIVA, I have passed my final exams.

Emma Newton

I have used VIVA for all three Case Studies, passing first time on all three. I could not have done it without VIVA's help! Hands down, the best resource out there for CIMA Case Studies.

Rafaela Baraldi

Before I signed up with VIVA's Elite course I was already enrolled with another tuition provider, and the way VIVA runs this course is 100x better! I will highly recommend you to my coworkers who are early in their CIMA journey.

Ok, thank you.
By using this website, you agree to the storing of cookies on your device to enhance site navigation, analyse site usage, and assist in our marketing efforts. View our Privacy Policy for more information.