DBC501 Introduction to Business Operations Assessment 1, 2026

DBC501 Assessment 1

Business Operations (LO1)

You are expected to complete this assessment using examples, and experiences from your own business workplace. This approach ensures the assessment reflects real-world application and meets NZQA requirements.

If you do not have a business workplace or are unable to apply the requirements of this assessment to your workplace, you may use a business you are familiar with.

Note: Tasks 1- 2 do not require references or citations.

Task 1: Types of Operational Practices (LO1) – 14 marks

a) Investigate the operational practices which support performance of two (2) New Zealand businesses that you are familiar with.

State the name of each business and describe two (2) operational practices used by each business using examples of each practice.

(8 marks – 2 marks for each practice)

b) From one (1) of your chosen businesses investigate how each practice contributes to improving the business’s performance.

(6 marks – 3 marks each practice)

Task 2: Quality Assurance (LO1) – 10 marks

Quality assurance is important for ensuring a high level of business performance.

a) Using one (1) of your chosen businesses investigate how the business uses two (2) quality assurance processes to ensure regular improvement in business performance.

(4 marks – 2 marks for each process)

b) Assess how each process in Task 2a can be monitored.

(4 marks -2 marks each explanation)

c) Explain two (2) reasons why a high standard of quality may still not be achieved if a quality assurance process has been implemented.

(2 marks – 1 mark per reason)

Task 3 – Continuous Improvement (LO1) – 14 marks

a) For your chosen business assess two (2) advantages of implementing continuous improvement to improve business performance.

(2 marks – 2 marks for each advantage)

b) If you were a manager in the chosen business, assess the approach you could use to encourage all employees to take ownership of continuous improvement.

(2 marks)

c) Assess how the approach you suggested in part b) aims to achieve improvement in the business’s performance.

(3 marks.)

d) Describe the PDCA Cycle and justify how it could be used in the continuous improvement of the business.

A minimum of two (2) references from two (2) different sources are required.

(5 marks total – 2 marks for the description and 3 marks for the justification)

Business Accounting (LO2) 

Task 4 – Accounting Principles (LO2) – 8 marks

Select two (2) principles from the list below and analyse how each principle can be used to enhance business performance:

• Accrual Principle
• Cost Principle
• Matching Principle Full Disclosure Principle
• Conservatism Principle.

Analyse the two (2) principles and their impact on business performance.

The analysis is to include:

• How the principle is applied in accounting
• One (1) advantage and one (1) limitation

A minimum of two (2) references from two (2) different sources are required.

(8 marks – 2 marks each principle’s application, 1 mark for each advantage and 1 mark for each limitation)

Task 5 –  Accounting Practices (LO2) – 12 marks

Analyse three (3) accounting practices that will assist a business to ensure the appropriate financial records are prepared accurately.

Include in the analysis what each practice involves and one (1) technique to ensure the financial records are accurate for each practice.

A minimum of two (2) references from two (2) different sources are required.

(12 marks – 3 marks for each practice, 1 mark for each technique)

Task 6 – Ratios (LO2) – 8 marks

Analyse two (2) accounting ratios, that will assist a business to ensure their financial performance is regularly monitored, from the list below.

• Debt-to-equity ratio
• Debt-to-asset ratio
• Working capital ratio
• Cash ratio
• Net profit margin
• Return on shareholders’ equity.

Include in the analysis:

• What each ratio includes and what the ratio monitors
• Two (2) advantages for applying accounting ratios in a business to enhance business performance.

(8 marks– 1 mark for what each ratio includes, 2 marks for what each ratio monitors and 1 mark for each advantage)

APA 7^th Edition References and Citations – References required for this assignment must    be from credible sources.

(3 marks – 5% of total marks)

The assessment is formatted well, and professional business English is used.

(3 marks – 5% of total)

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