CIMA MCS · Nov 2025 & Feb 2026
Ressett past exam tasks: CIMA MCS Nov 2025 & Feb 2026
Ressett (refurbished computers) was the Management Case Study pre-seen for Nov 2025 & Feb 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 Nov 2025 & Feb 2026 (the real variants, suggested answers, marking guidance and examiner's report)
- Exam variants
- 6
- Sub-tasks
- 48
- Topics tested
- 16
- Industry
- Refurbished computers
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%9
- BImplement senior management decisionsBlueprint weighting 15–25%9
- 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%11
Topics tested
- Business risks5
- Integrated and sustainability reporting5
- Accounting treatments4
- Projects and project teams4
- Responsibility centres and performance measures4
- Business models and value3
- Financing and cost of capital3
- Investment appraisal and real options3
- Leadership, teams and engagement3
- Stakeholders, negotiation and conflict3
- Transfer pricing3
- Groups, goodwill and joint ventures2
- Pricing strategy2
- TQM, target and life-cycle costing2
- Disruptive technology and business intelligence1
- Interpreting financial performance1
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
Stakeholders affected by a problem with resold computers, by power and interest.
- V1 · Task 1(b)Core activity C: Performance and costs
How far a new team leader should be held responsible for the problem.
- V1 · Task 2(a)Core activity B: Implementing decisions
Time, cost and quality matters for organising the board's new project.
- V1 · Task 2(b)Core activity D: Measuring performance
Accounting for legal claims over computers sold with data and unlicensed software.
- V1 · Task 3(a)Core activity C: Performance and costs
Applying TQM ideas to computer refurbishment.
- V1 · Task 3(b)Core activity E: Stakeholders
Difficulties measuring the opportunity cost of technician time for secondment transfer prices.
- V1 · Task 4(a)Core activity D: Measuring performance
How a buying proposal would change contractual inadequacy risk on resold computers.
- V1 · Task 4(b)Core activity E: Stakeholders
Integrated report disclosures on intellectual, social and natural capital.
- V2 · Task 1(a)Core activity A: Adding value
Changes a proposed consultancy venture would need in the business model.
- V2 · Task 1(b)Core activity B: Implementing decisions
Features of share equity that affect its suitability for an unquoted company's new venture.
- V2 · Task 2(a)Core activity B: Implementing decisions
Challenges in building an effective consultancy team.
- V2 · Task 2(b)Core activity C: Performance and costs
Whether the consultancy should be a cost, profit or investment centre.
- V2 · Task 3(a)Core activity E: Stakeholders
A transfer pricing strategy between two departments that suits the company as a whole.
- V2 · Task 3(b)Core activity D: Measuring performance
Recognising revenue from consultancy contracts.
- V2 · Task 4(a)Core activity D: Measuring performance
Product reputation, commodity price and contractual risks of the consultancy service.
- V2 · Task 4(b)Core activity E: Stakeholders
What to report under natural capital for the proposed consultancy service.
- V3 · Task 1(a)Core activity A: Adding value
Difficulties forecasting cash flows for the NPV of a marketing proposal.
- V3 · Task 1(b)Core activity E: Stakeholders
Approach to negotiating terms for selling electronic waste to a disposal firm.
- V3 · Task 2(a)Core activity B: Implementing decisions
For and against limiting a project team to senior sales managers.
- V3 · Task 2(b)Core activity A: Adding value
For and against inviting buyers to bid for refurbished laptops instead of setting fixed prices.
- V3 · Task 3(a)Core activity C: Performance and costs
Cost centre or profit centre for a new recycling unit.
- V3 · Task 3(b)Core activity D: Measuring performance
What must be agreed for a new company to count as a joint venture, and the accounting effects.
- V3 · Task 4(a)Core activity C: Performance and costs
Product reputation and contractual risks arising from feedback on a recycling scheme.
- V3 · Task 4(b)Core activity E: Stakeholders
Integrated report disclosures on human, social and natural capital for the recycling scheme.
- V4 · Task 1(a)Core activity A: Adding value
Adjusting the business model in response to shortages of consumables.
- V4 · Task 1(b)Core activity D: Measuring performance
Effect of consumable shortages on product, commodity price and reputation risks.
- V4 · Task 2(a)Core activity B: Implementing decisions
Real options to manage risk in a new manufacturing investment.
- V4 · Task 2(b)Core activity E: Stakeholders
Resolving a conflict between marketing and the sustainability champion.
- V4 · Task 3(a)Core activity B: Implementing decisions
Characteristics of debt that affect its suitability for funding a proposal.
- V4 · Task 3(b)Core activity E: Stakeholders
Effect of a proposal on manufactured, intellectual and social capital reporting.
- V4 · Task 4(a)Core activity C: Performance and costs
A life-cycle costing view of selling printers and their cartridges.
- V4 · Task 4(b)Core activity D: Measuring performance
How the board should explain the effect of certain facts on ROCE and gross margin.
- V5 · Task 1(a)Core activity C: Performance and costs
Three KPIs for the board to track call centre performance.
- V5 · Task 1(b)Core activity B: Implementing decisions
Allocating calls to advisers by availability or by expertise.
- V5 · Task 2(a)Core activity A: Adding value
Whether a chatbot should be seen as a disruptive technology.
- V5 · Task 2(b)Core activity C: Performance and costs
Keeping call centre advisers engaged while they train a chatbot.
- V5 · Task 3(a)Core activity D: Measuring performance
Accounting for the costs of introducing a chatbot.
- V5 · Task 3(b)Core activity B: Implementing decisions
Debt characteristics that affect its use to fund the chatbot costs.
- V5 · Task 4(a)Core activity A: Adding value
How to charge for extra technical support, and the pricing basis.
- V5 · Task 4(b)Core activity E: Stakeholders
Transfer pricing for technical support that is best for the company overall.
- V6 · Task 1(a)Core activity A: Adding value
Two ways selling older computers with open-source software would affect the business model.
- V6 · Task 1(b)Core activity B: Implementing decisions
Challenges in setting up a project team to advise on the open-source idea.
- V6 · Task 2(a)Core activity A: Adding value
Difficulties forecasting cash flows from a new product line alongside the existing range.
- V6 · Task 2(b)Core activity E: Stakeholders
Difficulties accounting for goodwill if a planned acquisition goes ahead.
- V6 · Task 3(a)Core activity D: Measuring performance
Accounting treatment for customer complaints.
- V6 · Task 3(b)Core activity C: Performance and costs
Product, reputation and contractual risks raised by customer complaints.
- V6 · Task 4(a)Core activity D: Measuring performance
For and against publishing comparisons between versions of the company's software.
- V6 · Task 4(b)Core activity E: Stakeholders
Reporting software improvements under intellectual, human and social capital.
Practise the same skills in Wuudbreak
Ressett 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.