CIMA MCS past questions

CIMA MCS past questions: Transfer pricing

Every sub-task on transfer pricing set in the Management Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 9
Sittings: 3 of 3
Exam variants: 9 of 18
Last set: May & Aug 2026

Mostly filed under core activity E (Manage internal and external stakeholders). 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 Transfer pricing, May & Aug 2026 (Cartn)
Task	Core activity	What was asked (our summary)
V1 · Task 3(b)	Core activity E: Stakeholders	Difficulties measuring the opportunity cost of seconding design staff to an overseas office.
V3 · Task 3(a)	Core activity E: Stakeholders	Setting transfer prices for seconding engineers to the consultancy department.
V4 · Task 4(b)	Core activity E: Stakeholders	Setting transfer prices that encourage internal sales that benefit the group.
V6 · Task 3(b)	Core activity E: Stakeholders	Basis for transfer prices on materials sold between foreign and home subsidiaries.

V1 · Task 3(b)Core activity E: Stakeholders
Difficulties measuring the opportunity cost of seconding design staff to an overseas office.
V3 · Task 3(a)Core activity E: Stakeholders
Setting transfer prices for seconding engineers to the consultancy department.
V4 · Task 4(b)Core activity E: Stakeholders
Setting transfer prices that encourage internal sales that benefit the group.
V6 · Task 3(b)Core activity E: Stakeholders
Basis for transfer prices on materials sold between foreign and home subsidiaries.

Nov 2025 & Feb 2026 · Ressett

Every task set for Ressett

Refurbished computers · CIMA's post-exam materials

MCS past sub-tasks on Transfer pricing, Nov 2025 & Feb 2026 (Ressett)
Task	Core activity	What was asked (our summary)
V1 · Task 3(b)	Core activity E: Stakeholders	Difficulties measuring the opportunity cost of technician time for secondment transfer prices.
V2 · Task 3(a)	Core activity E: Stakeholders	A transfer pricing strategy between two departments that suits the company as a whole.
V5 · Task 4(b)	Core activity E: Stakeholders	Transfer pricing for technical support that is best for the company overall.

V1 · Task 3(b)Core activity E: Stakeholders
Difficulties measuring the opportunity cost of technician time for secondment transfer prices.
V2 · Task 3(a)Core activity E: Stakeholders
A transfer pricing strategy between two departments that suits the company as a whole.
V5 · Task 4(b)Core activity E: Stakeholders
Transfer pricing for technical support that is best for the company overall.

May & Aug 2025 · Trimayr

Every task set for Trimayr

Hair salons · CIMA's post-exam materials

MCS past sub-tasks on Transfer pricing, May & Aug 2025 (Trimayr)
Task	Core activity	What was asked (our summary)
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 4(b)	Core activity E: Stakeholders	Three difficulties of using transfer pricing to move strong staff into the new salons.

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 4(b)Core activity E: Stakeholders
Three difficulties of using transfer pricing to move strong staff into the new salons.

How we'd mark one

The past task

Transfer pricing between two departments

MCS · Nov 2025 & Feb 2026 · Ressett · V2 · Task 3(a) · Core activity E (Stakeholders)

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

Practise it in Eighty Marks

Charging the parks for Kitchen Hub dishes · Transfer pricing · set in Wuudbreak

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Illustrative example

84 / 150

PASS LINE 80 · ABOVE

Technical understandingStrong: market and cost-based options compared
Use of the informationGood: applied to the two departments
Application to the scenarioNeeds work: managers' behaviour missing
CommunicationFair: one clear recommendation

Fix first: Explain how each department's manager would react to your price, because that is what decides whether trade happens.

Sample: an invented mark to show the shape of our feedback, not a real student's. Our marks follow CIMA's published 2026–27 marking approach. They are a practice estimate to help you improve, not an official CIMA mark or a prediction of your result.

Practise transfer pricing 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.

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