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Management level · MCS

CIMA MCS past questions by sitting

Every sub-task from recent Management Case Study pre-seens, summarised in our own words and sorted by core activity. One sitting at a time, with the number of matching sub-tasks on each.

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Nov 2025 & Feb 2026 · Ressett: showing 45 of 48 sub-tasks.

Refurbished computers · 45 sub-tasks shown

  • V1 · Task 1(a)Core activity A: Adding value

    Stakeholders affected by a problem with resold computers, by power and interest.

    Stakeholders, negotiation and conflict

  • V1 · Task 1(b)Core activity C: Performance and costs

    How far a new team leader should be held responsible for the problem.

    Leadership, teams and engagement

  • V1 · Task 2(a)Core activity B: Implementing decisions

    Time, cost and quality matters for organising the board's new project.

    Projects and project teams

  • V1 · Task 2(b)Core activity D: Measuring performance

    Accounting for legal claims over computers sold with data and unlicensed software.

    Accounting treatments

  • V1 · Task 3(a)Core activity C: Performance and costs

    Applying TQM ideas to computer refurbishment.

    TQM, target and life-cycle costing

  • V1 · Task 3(b)Core activity E: Stakeholders

    Difficulties measuring the opportunity cost of technician time for secondment transfer prices.

    Transfer pricing

  • V1 · Task 4(a)Core activity D: Measuring performance

    How a buying proposal would change contractual inadequacy risk on resold computers.

    Business risks

  • V1 · Task 4(b)Core activity E: Stakeholders

    Integrated report disclosures on intellectual, social and natural capital.

    Integrated and sustainability reporting

  • V2 · Task 1(a)Core activity A: Adding value

    Changes a proposed consultancy venture would need in the business model.

    Business models and value

  • V2 · Task 1(b)Core activity B: Implementing decisions

    Features of share equity that affect its suitability for an unquoted company's new venture.

    Financing and cost of capital

  • V2 · Task 2(a)Core activity B: Implementing decisions

    Challenges in building an effective consultancy team.

    Projects and project teams

  • V2 · Task 2(b)Core activity C: Performance and costs

    Whether the consultancy should be a cost, profit or investment centre.

    Responsibility centres and performance measures

  • V2 · Task 3(a)Core activity E: Stakeholders

    A transfer pricing strategy between two departments that suits the company as a whole.

    Transfer pricing

  • V2 · Task 3(b)Core activity D: Measuring performance

    Recognising revenue from consultancy contracts.

    Accounting treatments

  • V2 · Task 4(a)Core activity D: Measuring performance

    Product reputation, commodity price and contractual risks of the consultancy service.

    Business risks

  • V2 · Task 4(b)Core activity E: Stakeholders

    What to report under natural capital for the proposed consultancy service.

    Integrated and sustainability reporting

  • V3 · Task 1(a)Core activity A: Adding value

    Difficulties forecasting cash flows for the NPV of a marketing proposal.

    Investment appraisal and real options

  • V3 · Task 1(b)Core activity E: Stakeholders

    Approach to negotiating terms for selling electronic waste to a disposal firm.

    Stakeholders, negotiation and conflict

  • V3 · Task 2(a)Core activity B: Implementing decisions

    For and against limiting a project team to senior sales managers.

    Projects and project teams

  • V3 · Task 2(b)Core activity A: Adding value

    For and against inviting buyers to bid for refurbished laptops instead of setting fixed prices.

    Pricing strategy

  • V3 · Task 3(a)Core activity C: Performance and costs

    Cost centre or profit centre for a new recycling unit.

    Responsibility centres and performance measures

  • 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.

    Groups, goodwill and joint ventures

  • V3 · Task 4(a)Core activity C: Performance and costs

    Product reputation and contractual risks arising from feedback on a recycling scheme.

    Business risks

  • V3 · Task 4(b)Core activity E: Stakeholders

    Integrated report disclosures on human, social and natural capital for the recycling scheme.

    Integrated and sustainability reporting

  • V4 · Task 1(a)Core activity A: Adding value

    Adjusting the business model in response to shortages of consumables.

    Business models and value

  • V4 · Task 1(b)Core activity D: Measuring performance

    Effect of consumable shortages on product, commodity price and reputation risks.

    Business risks

  • V4 · Task 2(a)Core activity B: Implementing decisions

    Real options to manage risk in a new manufacturing investment.

    Investment appraisal and real options

  • V4 · Task 2(b)Core activity E: Stakeholders

    Resolving a conflict between marketing and the sustainability champion.

    Stakeholders, negotiation and conflict

  • V4 · Task 3(a)Core activity B: Implementing decisions

    Characteristics of debt that affect its suitability for funding a proposal.

    Financing and cost of capital

  • V4 · Task 3(b)Core activity E: Stakeholders

    Effect of a proposal on manufactured, intellectual and social capital reporting.

    Integrated and sustainability reporting

  • V4 · Task 4(a)Core activity C: Performance and costs

    A life-cycle costing view of selling printers and their cartridges.

    TQM, target and life-cycle costing

  • V4 · Task 4(b)Core activity D: Measuring performance

    How the board should explain the effect of certain facts on ROCE and gross margin.

    Interpreting financial performance

  • V5 · Task 1(a)Core activity C: Performance and costs

    Three KPIs for the board to track call centre performance.

    Responsibility centres and performance measures

  • V5 · Task 1(b)Core activity B: Implementing decisions

    Allocating calls to advisers by availability or by expertise.

    Leadership, teams and engagement

  • V5 · Task 2(a)Core activity A: Adding value

    Whether a chatbot should be seen as a disruptive technology.

    Disruptive technology and business intelligence

  • V5 · Task 2(b)Core activity C: Performance and costs

    Keeping call centre advisers engaged while they train a chatbot.

    Leadership, teams and engagement

  • V5 · Task 3(a)Core activity D: Measuring performance

    Accounting for the costs of introducing a chatbot.

    Accounting treatments

  • V5 · Task 3(b)Core activity B: Implementing decisions

    Debt characteristics that affect its use to fund the chatbot costs.

    Financing and cost of capital

  • V5 · Task 4(a)Core activity A: Adding value

    How to charge for extra technical support, and the pricing basis.

    Pricing strategy

  • V5 · Task 4(b)Core activity E: Stakeholders

    Transfer pricing for technical support that is best for the company overall.

    Transfer pricing

  • V6 · Task 1(a)Core activity A: Adding value

    Two ways selling older computers with open-source software would affect the business model.

    Business models and value

  • V6 · Task 1(b)Core activity B: Implementing decisions

    Challenges in setting up a project team to advise on the open-source idea.

    Projects and project teams

  • V6 · Task 2(a)Core activity A: Adding value

    Difficulties forecasting cash flows from a new product line alongside the existing range.

    Investment appraisal and real options

  • V6 · Task 2(b)Core activity E: Stakeholders

    Difficulties accounting for goodwill if a planned acquisition goes ahead.

    Groups, goodwill and joint ventures

  • V6 · Task 3(a)Core activity D: Measuring performance

    Accounting treatment for customer complaints.

    Accounting treatments

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