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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All sittings: showing 135 of 144 sub-tasks.
May & Aug 2026 · Cartn
CIMA's post-exam materials for May & Aug 2026Packaging · 48 sub-tasks shown
- 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.
Nov 2025 & Feb 2026 · Ressett
CIMA's post-exam materials for Nov 2025 & Feb 2026Refurbished computers · 48 sub-tasks shown
- 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.
May & Aug 2025 · Trimayr
CIMA's post-exam materials for May & Aug 2025Hair salons · 39 sub-tasks shown
- V1 · Task 1(a)Core activity A: Adding value
Whether salons should raise prices to recover higher apprentice wages.
- V1 · Task 1(b)Core activity E: Stakeholders
Whether raising new apprentices' pay on its own could cause conflict in salons.
- V1 · Task 2(a)Core activity B: Implementing decisions
Skills needed by the manager of a recruitment campaign project.
- V1 · Task 2(b)Core activity A: Adding value
Difficulties forecasting cash flows for the NPV of a recruitment campaign.
- V1 · Task 3(a)Core activity C: Performance and costs
Bringing TQM ideas into apprentice training and induction.
- V1 · Task 3(b)Core activity D: Measuring performance
Accounting for creating training materials and for apprentices' training time.
- V1 · Task 4(a)Core activity C: Performance and costs
Product, reputation and operational risks of an online induction course, with responses.
- V1 · Task 4(b)Core activity E: Stakeholders
Positive integrated report disclosures on intellectual, human and social capital for the course.
- V2 · Task 1(a)Core activity A: Adding value
How selling off salons affects defining value and capturing residual value in the business model.
- V2 · Task 1(b)Core activity C: Performance and costs
What it means that owned salons often improve once they are franchised.
- V2 · Task 2(a)Core activity D: Measuring performance
Approach to benchmarking the performance of divested salons.
- V2 · Task 2(b)Core activity A: Adding value
Challenges for new franchisees in setting profit-maximising prices.
- V2 · Task 3(a)Core activity E: Stakeholders
Issues likely to come up when negotiating the sale price of salons.
- V2 · Task 3(b)Core activity D: Measuring performance
Limitations of a ROCE calculation for negotiating salon sale prices.
- V2 · Task 4(a)Core activity C: Performance and costs
Reputation and contractual risks of selling salons as going concerns.
- V2 · Task 4(b)Core activity B: Implementing decisions
Debt characteristics that make repaying part of it from sale proceeds worthwhile.
- V3 · Task 1(a)Core activity C: Performance and costs
Leadership challenges for a new head of training, and the best leadership styles.
- V3 · Task 1(b)Core activity A: Adding value
Using the business intelligence system to set selection criteria for the new head.
- V3 · Task 2(a)Core activity A: Adding value
Implications of heavy use of volunteers for defining and creating value.
- V3 · Task 2(b)Core activity D: Measuring performance
Risks of too few volunteers and of contractual inadequacy.
- V3 · Task 3(a)Core activity B: Implementing decisions
Debt versus equity for the initial investment in a training academy.
- V3 · Task 3(b)Core activity C: Performance and costs
For and against running the academy as an investment centre.
- V3 · Task 4(a)Core activity D: Measuring performance
Two KPIs for the board to judge the academy's performance.
- V3 · Task 4(b)Core activity E: Stakeholders
Integrated report disclosures on the academy's intellectual, human and social capital.
- V4 · Task 1(a)Core activity C: Performance and costs
How an acquired overseas subsidiary should be set up as a responsibility centre.
- V4 · Task 1(b)Core activity E: Stakeholders
How acquiring a foreign subsidiary affects the group's reported performance.
- V4 · Task 2(a)Core activity A: Adding value
For and against seeing a new scanning product as a disruptive technology.
- V4 · Task 2(b)Core activity D: Measuring performance
Accounting for salons' charges to customers for the new scans.
- V4 · Task 3(a)Core activity C: Performance and costs
Difficulties applying target costing to design issues when setting a selling price.
- V4 · Task 3(b)Core activity B: Implementing decisions
Steps to set up a project team for the product design work.
- V4 · Task 4(a)Core activity D: Measuring performance
Reputation and contractual inadequacy risks arising from a contract extract.
- V4 · Task 4(b)Core activity E: Stakeholders
Whether a subsidiary should price intra-group sales in the home or the foreign currency.
- V5 · Task 1(a)Core activity D: Measuring performance
Three ratios for comparing salon performance, and whether to use monthly or annual figures.
- V5 · Task 1(b)Core activity A: Adding value
For and against letting individual salons set their own prices.
- V5 · Task 2(a)Core activity A: Adding value
Using the business intelligence system to make better use of online reviews.
- V5 · Task 2(b)Core activity C: Performance and costs
Challenges for franchisees in empowering and engaging staff to improve customer feedback.
- V5 · Task 3(a)Core activity B: Implementing decisions
Debt or equity to fund an investment in new company-owned salons.
- V5 · Task 3(b)Core activity C: Performance and costs
For and against running the new owned salons as an investment centre.
- V5 · Task 4(a)Core activity B: Implementing decisions
Ways to identify average performers among current salon staff.