Strategy, Key Focus Areas, and a 60-Day Study Plan

The CIMA Management Case Study (MCS) for February 2026 features Ressett, a digital platform that buys and sells both new and refurbished electronic devices. This case presents opportunities for finance managers to demonstrate analytical, leadership, and strategic thinking skills.

This guide outlines the key focus areas for the February 2026 exam, the business implications of Ressett’s model, and a structured 60-day plan to prepare effectively.

1. Understanding Ressett’s Business

Ressett operates a platform-centric business model, acting as a middleman between suppliers and customers in the electronic resale market. The company’s strategy centres on trust, verification, and cost–quality balance.

Its product lines include:

• Desktops, laptops, tablets, peripherals, and consumables

• High-value refurbished products such as ElectroMart’s Pro Series

• Online and offline distribution supported by digital marketing initiatives

Financially, Ressett shows stable growth and profitability, with rising operating margins and disciplined financial management. Asset expansion, particularly in property, plant, and equipment, reflects capital investment for operational efficiency and scale.

2. Key Exam Focus Areas for February 2026

The February 2026 MCS will test candidates on how well they integrate E2 (Enterprise), P2 (Performance), and F2 (Financial) knowledge within Ressett’s context.

a. Financial Strategy and Investment

• Application of NPV, WACC, and gearing ratios to investment decisions

• Implications of IFRS 10 and IFRS 13 on acquisitions such as ElectroMart

• Assessing how financial structure impacts performance, risk, and shareholder value

b. Pricing and Cost Management

• Using target costing, bundled pricing, and dynamic pricing models

• Developing transparent pricing structures to address consumer trust issues

• KPIs: customer satisfaction, interest cover, gearing ratio, and cost reduction percentage

c. Stakeholder and Change Management

• Managing the integration of ElectroMart’s workforce into Ressett’s structure

• Leadership styles to support change and collaboration across divisions

• Negotiating with suppliers and regulators while maintaining ethical integrity

d. Technology and Digital Transformation

• Leveraging AI and data analytics for after-sales support and decision-making

• Managing software and training investments under IAS 38

• Strengthening data privacy and cybersecurity measures

e. Sustainability and Integrated Reporting

• Embedding circular economy principles to reduce e-waste and extend product life

• Reporting under the six capitals model, with focus on social, intellectual, and natural capital

3. Industry and Competitive Context

The global second-hand electronics market is projected to reach USD 96.5 billion by 2025 with a CAGR of 15.5 percent. Growth is driven by affordability, sustainability mandates, and digital-first consumer behaviour.

Key industry insights include:

• Affordability pressure increasing demand for refurbished electronics

• Regulation supporting the Right to Repair and sustainable consumption

• AI-powered grading and live-commerce models redefining trust and transparency

• Challenges with regulatory fragmentation, warranty coverage, and quality assurance

For CIMA candidates, understanding this context allows you to link business risks, opportunities, and strategic choices directly to Ressett’s decisions in the exam.

4. The 60-Day Study and Practice Plan

A structured approach is essential for maximising marks in the MCS exam.

Phase 1 – Foundation (Weeks 1 to 3)

Goal: Build understanding of the pre-seen and Ressett’s financials.

• Read the pre-seen in full and annotate key business model drivers

• Create summary notes of the top 50 CIMA topics across E2, P2, F2

• Analyse the financial data to identify trends in profitability, liquidity, and capital structure

Phase 2 – Application (Weeks 4 to 6)

Goal: Strengthen applied writing and scenario planning.

• Attempt Mocks 1 and 2 under exam conditions

• Compare your answers with model responses and examiner feedback

• Write one-page summaries on each core topic (pricing, funding, leadership, and reporting)

Phase 3 – Simulation (Weeks 7 to 8)

Goal: Refine exam timing and professional tone.

• Complete Mock 3 and one self-designed revision mock

• Practice the full three-hour structure:

  • Task 1 (60%) – 70 minutes

  • Task 2 (40%) – 50 minutes

  • Final review – 10 minutes

• Ensure every answer includes: context, analysis, recommendation, and justification

5. Final Takeaways

Success in the CIMA MCS depends on applying knowledge with clarity, structure, and managerial insight.

• Think as a finance manager who advises senior leaders

• Use Ressett’s financial and operational context to justify every recommendation

• Link strategy, performance, and people in each answer

• Keep the tone professional, precise, and business-oriented

A well-planned two-month preparation phase, grounded in applied understanding, will build confidence and performance consistency across all tasks.

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