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Every mock is timed like the real exam and marked by a professional. This is a real marked mock from our November 2026 Operational Case Study course, shared without the student's name.

48 hoursto get your marked script back
Line by linecomments on your own sentences
Every markexplained, part by part

The task

What the student was asked, word for word.

From: Katy Mikkleson, Head of Finance
To: Finance Officer
Subject: Digital costing system and working capital management

Rafael Ortega, Production Director, is considering introducing a new digital costing and materials management system at Tendra. The system would provide more up-to-date information on material costs and usage and would integrate information across purchasing, production and finance. Rafael believes that the system could improve Tendra’s management of production costs and raw materials. I have obtained information about the proposed system and compared this with Tendra’s current arrangements. This is shown in Table 1 (attached). Please prepare a briefing paper for the management team which:

(a)
Discusses how the features of the proposed digital costing and materials management system could benefit Tendra.
10 marks

The management team is also reviewing Tendra’s working capital management. I have calculated budgeted and actual working capital ratios for the five months to 30 November 2026. These are shown in Table 2 (attached). Please also include in your briefing paper:

(b)
An interpretation and explanation of the working capital cycle information in Table 2, including what it indicates about Tendra’s actual working capital position compared with budget, the potential effect on cash flow and any limitations of the information available.
7.5 marks
(c)
Recommendations for actions Tendra could take to shorten its actual working capital cycle without disrupting production or damaging relationships with customers and suppliers.
7.5 marks

Reference material: Tables 1 and 2

Table 1: Digital costing and materials management information

	Proposed system	Tendra (current)
Cost information	Real-time	Updated periodically
Standard cost updates	Can be updated when costs change	Reviewed annually
Supplier links	Automated	No automated links
Material usage tracking	Real-time	Limited
Demand and materials forecasting	AI-supported	No AI used for materials planning
System integration	Purchasing, production and finance integrated	Limited integration

The proposed system would cost T$420,000 to implement. Estimated annual cost savings are T$110,000 to T$150,000.
Automated supplier links would allow purchase orders, delivery information and changes in material prices to be transferred automatically.
The system could use Tendra’s existing barcode information to track materials through production.
AI could use historical sales, seasonal demand and current orders to forecast future material requirements.

Table 2: Working capital information (days)

	Budget	Actual
Inventory days	70	84
Trade receivable days	20	27
Trade payable days	60	51
Working capital cycle	30	60

Retail customers are offered payment terms of 30-60 days.
Tendra has long-term relationships with its certified sustainable suppliers in Teeland.

Inline marking

The student's whole answer, with the marker's notes beside the sentences they are about.

The student's answer

The marker's notes GoodNeeds workHow to think

(a) Discusses how the features of the proposed digital costing and materials management system could benefit Tendra. (10 marks)

The new digital costing system would give Tendra real-time information on material costs, rather than having to rely on information that may already be out of date.

This would help management spot changes in costs quickly and make better decisions about pricing, margins and production costs.

Standard costs could also be updated whenever there is a significant change in material prices, rather than waiting for the annual review¹.

1Good, this directly uses the fact that Tendra currently reviews standard costs only annually, so real-time updates are a genuine improvement for this company specifically.

This should make Tendra’s variance analysis more useful, as managers would be comparing actual costs with more realistic standards.

The automated supplier links would mean purchase orders, delivery details and price changes could be transferred directly into the system, reducing manual work and the risk of errors.

Using existing barcode information would allow Tendra to see how materials are being used² during production and identify areas where there may be waste or inefficient usage.

2Nice, ties the feature to Tendra's own existing barcode system in production rather than describing the feature in the abstract.

The AI demand and material forecasting feature could use past sales, seasonal trends and current orders³ to give Tendra a better idea of how much material it will need in the future.

3Good link to Tendra's known seasonal demand pattern, which makes AI forecasting more useful for this company than a generic statement would show.

Bringing purchasing, production and finance onto one integrated system would also mean that departments have access to the same information, which should improve communication and decision-making.

The system would cost T$420,000 but is expected to save T$110,000-T$150,000 a year, giving a payback of around 2.8 to 3.8 years⁴, although Tendra should also consider implementation and training costs before making a final decision.

4Needs workA calculation is fine but this point isn't one of the three strongest feature-benefit points, so it wasn't separately credited - better to spend that space developing one of the stronger points further.

(b) An interpretation and explanation of the working capital cycle information in Table 2, including what it indicates about Tendra’s actual working capital position compared with budget, the potential effect on cash flow and any limitations of the information available. (7.5 marks)

Tendra’s working capital cycle has increased from the budgeted 30 days to 60 days⁵, which means significantly more cash is likely to be tied up in the business.

5Correctly identifies the key movement required by the task.

Inventory days have increased from 70 to 84 days, suggesting that Tendra is holding stock for longer than expected. This could be due to over-ordering, weaker demand or slower production, and it means Tendra’s cash is tied up in inventory for an additional 14 days.

Receivable days have also increased from 20 to 27 days, so Tendra is taking longer to turn sales into cash. Although 27 days is still below the 30-60 day payment terms offered to retail⁶ customers, Tendra should check whether some customers are paying later than agreed or whether there are delays in invoicing.

6Good, ties the receivable days figure to Tendra's actual retailer credit terms rather than just stating the number.

Payable days have fallen from 60 to 51 days, meaning Tendra is paying suppliers earlier⁷ than budgeted and therefore cash is leaving the business sooner.

7Correct interpretation of the direction and its cash effect.

However, the ratios alone do not show the actual amount of cash involved, and the five-month period may also be affected by seasonality⁸, so the reasons behind the movements need to be investigated.

8Needs workThis is the right point but it's only one line - a stronger answer would explain that these five months (June to November) sit across Tendra's peak and into its quieter season, so inventory and receivables figures may not reflect the full-year picture.

How to thinkExpand this into its own paragraph: explain what seasonality specifically does to each ratio (e.g. inventory may look high now because production continues evenly while sales have started dropping off after the summer peak) rather than mentioning it in passing.

(c) Recommendations for actions Tendra could take to shorten its actual working capital cycle without disrupting production or damaging relationships with customers and suppliers. (7.5 marks)

Tendra could reduce its raw material inventory by improving its purchasing and demand forecasting, so that materials are ordered closer to when they are actually needed.

Work-in-progress could be reduced by identifying bottlenecks in production and improving production processes so that materials spend less time waiting to be processed.

Finished goods inventory could also be reduced by using customer orders and demand forecasts to avoid producing more goods than are likely to be sold in the short term.

Tendra could negotiate longer payment terms with its suppliers⁹, which would increase payable days and reduce the amount of time cash is tied up in the working capital cycle.

9Sensible and directly addresses payable days.

However, Tendra should negotiate rather than simply delay payments, as it has long-term relationships with its certified sustainable suppliers that it does not want to damage¹⁰.

10Good use of Tendra's own supplier relationships to justify negotiating rather than just delaying payment.

Tendra could improve receivables collection by invoicing customers promptly¹¹, following up overdue accounts and reviewing the credit terms given to slower-paying customers.

11Practical and specific action rather than a vague statement about "managing receivables".

Marks and overall assessment

A mark for every part, and the marker's view of the whole answer.

19/25A pass

(a) Discuss7/10
- PointYes
- ExplanationYes
- ApplicationPartly
(b) Interpret6/7.5
- PointYes
- ExplanationYes
- ApplicationYes
(c) Recommend6/7.5
- PointYes
- ExplanationYes
- ApplicationPartly

Overall assessment

You scored 19/25, which is a solid pass - well done. Your structure is genuinely strong across all three parts: you organised points clearly, covered everything the task asked for (all three working capital areas in part (c), all four ratios in part (b)), and you didn't waffle. That's a real strength and it's worth holding onto.

Where you lost marks was depth of application, not knowledge. In part (a) you correctly picked out the right features from Table 1 and gave a benefit for each, but most benefits stayed generic - "helps management make better decisions" could apply to almost any company. The marker wants you to push one layer further and tie the benefit to something unique about Tendra, like its three ranges with very different cost structures or its seasonal demand pattern. You did this well in a couple of places (AI forecasting linked to seasonality), which shows you can do it - you just didn't do it consistently.

Part (b) was close to strong but you rushed the cash flow and limitations discussion into one sentence when the task specifically asked for it. That's where marks were sitting. Part (c) had a similar issue - three of your inventory points were really one idea repeated rather than three distinct, fully developed recommendations. Picking one and really working through the Tendra detail would have scored better than three shallow ones.

Improvement plan

What to do differently in the next mock.

1
After every point, force yourself to write one more sentence starting "for Tendra specifically..." - name the range, the ratio, or the fact from the scenario that makes this point matter here and not at any other company.
2
When a task explicitly names two things to cover (e.g. "cash flow implications AND limitations"), give each its own clearly separate paragraph with a specific figure, not one line that nods at both.
3
If you're repeating the same idea across multiple bullets (like three inventory types), stop and merge them into one bullet - then use the time saved to develop that single point properly with reasoning and a Tendra fact.
4
Before finishing an answer, check your benefit/impact statements aren't generic enough to apply to any business - if a sentence could sit in any company's answer unchanged, rewrite it with a number or fact from the case.

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