CIMA MCS · May & Aug 2026
Cartn past exam tasks: CIMA MCS May & Aug 2026
Cartn (packaging) was the Management Case Study pre-seen for May & Aug 2026. Here is every sub-task CIMA set on it, across 6 exam variants, summarised in our own words.
CIMA's post-exam materials for May & Aug 2026 (the real variants, suggested answers, marking guidance and examiner's report)
- Exam variants
- 6
- Sub-tasks
- 48
- Topics tested
- 14
- Industry
- Packaging
Core activity mix
Sub-tasks across all variants, under the core activity CIMA's marking guidance gives each one.
- AEvaluate opportunities to add valueBlueprint weighting 15–25%8
- BImplement senior management decisionsBlueprint weighting 15–25%11
- CManage performance and costs to create sustainable valueBlueprint weighting 15–25%9
- DMeasure performanceBlueprint weighting 15–25%10
- EManage internal and external stakeholdersBlueprint weighting 15–25%10
Topics tested
- Business risks7
- Projects and project teams5
- Accounting treatments4
- Integrated and sustainability reporting4
- TQM, target and life-cycle costing4
- Transfer pricing4
- Groups, goodwill and joint ventures3
- Investment appraisal and real options3
- Pricing strategy3
- Responsibility centres and performance measures3
- Stakeholders, negotiation and conflict3
- Business models and value2
- Financing and cost of capital2
- Leadership, teams and engagement1
The tasks, variant by variant
Each candidate sat one variant. Every variant covers every core activity, but on different topics and new information.
- V1 · Task 1(a)Core activity A: Adding value
Whether a new packaging product proposal fits the company's business model.
- V1 · Task 1(b)Core activity B: Implementing decisions
Should the project team tackle technical design problems or recovering the investment first?
- V1 · Task 2(a)Core activity C: Performance and costs
Mitigating commodity price, product and contractual inadequacy risks on the new product.
- V1 · Task 2(b)Core activity B: Implementing decisions
Features of borrowing that affect its suitability for funding the product's development.
- V1 · Task 3(a)Core activity D: Measuring performance
Accounting effects over two years if a major customer threatens to leave a purchase agreement.
- V1 · Task 3(b)Core activity E: Stakeholders
Difficulties measuring the opportunity cost of seconding design staff to an overseas office.
- V1 · Task 4(a)Core activity D: Measuring performance
Balanced scorecard goals for the product development department.
- V1 · Task 4(b)Core activity E: Stakeholders
Reporting the new product under intellectual and social and relationship capital.
- V2 · Task 1(a)Core activity E: Stakeholders
Approach and main issues in negotiating a settlement with a customer over a claim.
- V2 · Task 1(b)Core activity D: Measuring performance
Accounting for the customer's claim in the year-end financial statements.
- V2 · Task 2(a)Core activity C: Performance and costs
Whether the company can claim to have followed TQM on a problem order.
- V2 · Task 2(b)Core activity B: Implementing decisions
Difficulties setting effective performance measures for the quality department.
- V2 · Task 3(a)Core activity A: Adding value
Difficulties forecasting cash flows for developing and making a new material.
- V2 · Task 3(b)Core activity B: Implementing decisions
Real options the board should weigh when evaluating the investment.
- V2 · Task 4(a)Core activity D: Measuring performance
Whether a sustainability report may stress the green benefits of a product developed mainly for profit.
- V2 · Task 4(b)Core activity C: Performance and costs
Indicators that push R&D to build sustainability into new products and processes.
- V3 · Task 1(a)Core activity B: Implementing decisions
Steps to set up a project team to evaluate a consultancy proposal.
- V3 · Task 1(b)Core activity A: Adding value
Pricing strategy for a revised consultancy service.
- V3 · Task 2(a)Core activity D: Measuring performance
Operational and contractual risks of offering a customer a full service package.
- V3 · Task 2(b)Core activity A: Adding value
Whether announcing a major contract win would raise or lower the cost of capital.
- V3 · Task 3(a)Core activity E: Stakeholders
Setting transfer prices for seconding engineers to the consultancy department.
- V3 · Task 3(b)Core activity C: Performance and costs
Keeping seconded factory staff motivated and engaged on an installation contract.
- V3 · Task 4(a)Core activity D: Measuring performance
Accounting for a long-term customer contract across two financial years.
- V3 · Task 4(b)Core activity C: Performance and costs
Bringing TQM ideas into work on a customer's equipment.
- V4 · Task 1(a)Core activity A: Adding value
Whether developing a new product with fast food chains fits the business model.
- V4 · Task 1(b)Core activity D: Measuring performance
How useful stress testing customers' exposure to consumer spending is for predicting demand.
- V4 · Task 2(a)Core activity E: Stakeholders
Difficulties measuring goodwill on a planned acquisition.
- V4 · Task 2(b)Core activity B: Implementing decisions
Conflicts that could follow from agreeing to the target founder's requests.
- V4 · Task 3(a)Core activity C: Performance and costs
Re-engineering the production process to make a new product for a customer.
- V4 · Task 3(b)Core activity B: Implementing decisions
Contractual inadequacy risks of a new supply deal, and how to reduce them.
- V4 · Task 4(a)Core activity D: Measuring performance
Accounting for customer claims against the company and a settlement payment.
- V4 · Task 4(b)Core activity E: Stakeholders
Setting transfer prices that encourage internal sales that benefit the group.
- V5 · Task 1(a)Core activity A: Adding value
The three main stakeholders in a recycling proposal and the challenge of understanding their interests.
- V5 · Task 1(b)Core activity B: Implementing decisions
Challenges in judging whether investing in recycling centres has a positive NPV.
- V5 · Task 2(a)Core activity B: Implementing decisions
Time, cost and quality constraints the board should set for the project team.
- V5 · Task 2(b)Core activity C: Performance and costs
Using target costing when deciding on the recycling investment.
- V5 · Task 3(a)Core activity D: Measuring performance
Demand, operational and contractual risks in a joint venture.
- V5 · Task 3(b)Core activity E: Stakeholders
Accounting for an investment in a joint venture and its first months of trading.
- V5 · Task 4(a)Core activity E: Stakeholders
Reporting the sale of scrap material under manufactured, social and natural capital.
- V5 · Task 4(b)Core activity A: Adding value
Pricing strategy for selling scrap material.
- V6 · Task 1(a)Core activity A: Adding value
Factors in setting the pricing strategy for a new product.
- V6 · Task 1(b)Core activity B: Implementing decisions
Whether the project leader should come from finance, marketing or product development.
- V6 · Task 2(a)Core activity B: Implementing decisions
Monthly indicators for the board to track the project team's progress.
- V6 · Task 2(b)Core activity C: Performance and costs
Evaluating a director's view that the product is likely to fail and hurt the company.
- V6 · Task 3(a)Core activity D: Measuring performance
Effect of volatile currencies at new foreign subsidiaries on the accounts and how they are read.
- V6 · Task 3(b)Core activity E: Stakeholders
Basis for transfer prices on materials sold between foreign and home subsidiaries.
- V6 · Task 4(a)Core activity E: Stakeholders
Reflecting a new product under intellectual, social and natural capital in the integrated report.
- V6 · Task 4(b)Core activity C: Performance and costs
Reducing product reputation and contractual inadequacy risks at a product launch.
Practise the same skills in Wuudbreak
Cartn won't be set again, but the core activities will. Timed MCS tasks in the current pre-seen, marked in about a minute. Try one task free, no card needed.