CIMA MCS past questions

CIMA MCS past questions: Responsibility centres and performance measures

Every sub-task on responsibility centres and performance measures set in the Management Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 14
Sittings: 3 of 3
Exam variants: 11 of 18
Last set: May & Aug 2026

Mostly filed under core activity C (Manage performance and costs to create sustainable value). Syllabus: P2 C, managing and controlling the performance of organisational units. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · Cartn

Every task set for Cartn

Packaging · CIMA's post-exam materials

MCS past sub-tasks on Responsibility centres and performance measures, May & Aug 2026 (Cartn)
Task	Core activity	What was asked (our summary)
V1 · Task 4(a)	Core activity D: Measuring performance	Balanced scorecard goals for the product development department.
V2 · Task 2(b)	Core activity B: Implementing decisions	Difficulties setting effective performance measures for the quality department.
V2 · Task 4(b)	Core activity C: Performance and costs	Indicators that push R&D to build sustainability into new products and processes.

V1 · Task 4(a)Core activity D: Measuring performance
Balanced scorecard goals for the product development department.
V2 · Task 2(b)Core activity B: Implementing decisions
Difficulties setting effective performance measures for the quality department.
V2 · Task 4(b)Core activity C: Performance and costs
Indicators that push R&D to build sustainability into new products and processes.

Nov 2025 & Feb 2026 · Ressett

Every task set for Ressett

Refurbished computers · CIMA's post-exam materials

MCS past sub-tasks on Responsibility centres and performance measures, Nov 2025 & Feb 2026 (Ressett)
Task	Core activity	What was asked (our summary)
V2 · Task 2(b)	Core activity C: Performance and costs	Whether the consultancy should be a cost, profit or investment centre.
V3 · Task 3(a)	Core activity C: Performance and costs	Cost centre or profit centre for a new recycling unit.
V5 · Task 1(a)	Core activity C: Performance and costs	Three KPIs for the board to track call centre performance.
V6 · Task 4(a)	Core activity D: Measuring performance	For and against publishing comparisons between versions of the company's software.

V2 · Task 2(b)Core activity C: Performance and costs
Whether the consultancy should be a cost, profit or investment centre.
V3 · Task 3(a)Core activity C: Performance and costs
Cost centre or profit centre for a new recycling unit.
V5 · Task 1(a)Core activity C: Performance and costs
Three KPIs for the board to track call centre performance.
V6 · Task 4(a)Core activity D: Measuring performance
For and against publishing comparisons between versions of the company's software.

May & Aug 2025 · Trimayr

Every task set for Trimayr

Hair salons · CIMA's post-exam materials

MCS past sub-tasks on Responsibility centres and performance measures, May & Aug 2025 (Trimayr)
Task	Core activity	What was asked (our summary)
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.
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.
V4 · Task 1(a)	Core activity C: Performance and costs	How an acquired overseas subsidiary should be set up as a responsibility centre.
V5 · Task 3(b)	Core activity C: Performance and costs	For and against running the new owned salons as an investment centre.
V6 · Task 2(b)	Core activity C: Performance and costs	Monthly performance measures the board could ask of the acquired business.

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.
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.
V4 · Task 1(a)Core activity C: Performance and costs
How an acquired overseas subsidiary should be set up as a responsibility centre.
V5 · Task 3(b)Core activity C: Performance and costs
For and against running the new owned salons as an investment centre.
V6 · Task 2(b)Core activity C: Performance and costs
Monthly performance measures the board could ask of the acquired business.

Practise responsibility centres and performance measures in your own pre-seen

Timed MCS tasks set in Wuudbreak, the current pre-seen, marked in about a minute. Try one task free, no card needed.

Try a task free Wuudbreak pre-seen