| University | Open Polytechnic (OP) |
| Subject | BSNS5003 Business Functions |
BSNS5003 Assessment 4 Brief
Weighting
25%
Learning outcome
4 Explore accounting concepts and processes that support business performance.
Instructions
Complete and submit your assessment according to the Open Polytechnic’s Assessments web page. This includes information on academic integrity, formatting, word limits and referencing.
- Include your name, student number and the assessment number.
- Number your pages.
Submission
- Submit your assessment in one file.
- Submit your work through your iQualify course.
- Emailed assessments will not be accepted.
- You will receive an automated notice advising you of your successful submission.
By submitting your assessment, you confirm that it is your own original work.
Case study: GreenEco Solutions
Accounting for business performance at GreenEco Solutions: Investment in small-scale automated wrapping and packing system GreenEco Solutions, which operates across three product lines, has recently launched a new range of reusable kitchenware featuring stainless steel lunchboxes, beeswax wraps and bamboo utensils. Early sales from this line have exceeded expectations. To meet rising demand and improve efficiency, the company is considering investing in a small-scale automated wrapping and packing system, specifically for this product line.
Task: Financial and management accounting focus
Part A: Analysing financial health for investment readiness
You are a junior financial analyst tasked with assessing the financial viability of the proposed automation investment. Use the financial statements below to evaluate GreenEco Solutions’ financial health.
GreenEco Solutions 2024 financial data
Income statement 2024
| Revenue | Amount (NZD) |
| Sales revenue | 620,000 |
| Less: Cost of goods sold (COGS) | 372,000 |
| Gross profit | 248,000 |
| Operating expenses | 130,000 |
| Depreciation | 12,000 |
| Interest expense | 5,000 |
| Earnings before tax (EBT) | 101,000 |
| Tax (28%) | 28,280 |
| Net profit | 72,720 |
Balance sheet 2024
| Assets | Amount (NZD) |
| Current assets | |
| – Cash | 50,000 |
| – Accounts receivable | 70,000 |
| – Inventory | 60,000 |
| Total current assets | 180,000 |
| Non-current assets | |
| – Property, plant and equipment | 300,000 |
| – Intangible assets | 20,000 |
| Total non-current assets | 320,000 |
| Total assets | 500,000 |
| Current liabilities | |
| – Accounts payable | 40,000 |
| – Short-term loans | 20,000 |
| Total current liabilities | 60,000 |
| Non-current liabilities | |
| – Long-term loans | 120,000 |
| Total liabilities | 180,000 |
| Equity | |
| – Owner’s capital | 250,000 |
| – Retained earnings | 70,000 |
| Total equity | 320,000 |
1. Using the financial data provided, calculate the following ratios:
a. Gross profit margin
b. Net profit margin
c. Current ratio
d. Return on assets (ROA)
Present your calculations clearly and neatly in a table format.
(16 marks)
2. Using the financial ratios you calculated in Question 1, along with the GreenEco Solutions 2024 financial data and the industry benchmark figures provided in this question, analyse the company’s current financial health and performance.
Industry benchmark data
Small manufacturing (NZ, 2024)
| Ratio | Industry benchmark |
| Net profit margin | 10% |
| Current ratio | 2.1 |
| Return on assets (ROA) | 9.5% |
| Return on equity | 12% |
| Salaries and wages / Turnover | 25% |
| Stock turnover (per annum) | 4.2 times |
| Liability structure (debt/assets) | 0.35 |
(25 marks)
(Word count guideline: 350 words)
3. Explain what your analysis under 2 above suggests about the company’s ability to fund new capital investments.
(14 marks)
(Word count guideline: 150 words)
Part B: Evaluating cost behaviour for investment impact
Shortly after expanding its reusable kitchenware line, GreenEco Solutions transitioned from primarily manual packing in Quarter 1 to automated packaging in Quarter 2, 2025.
You have been asked to analyse how costs behaved across these two quarters.
Use the information below to complete your analysis.
2025 Quarterly comparison: GreenEco Solutions reusable kitchenware line
| Category | Q1
(manual packaging) |
Q2
(automated packaging) |
| Sales revenue | $155,000 | $217,000 |
| Packaging and supplies | $18,600 | $29,760 |
| Hourly wages | $15,500 | $30,535 |
| Utilities and shipping | $7,750 | $12,400 |
| Total variable costs | $41,850 | $72,695 |
| Salaries | $8,000 | $8,000 |
| Depreciation | $2,000 | $3,000 |
| Allocated overheads | $10,000 | $12,000 |
| Total fixed costs | $20,000 | $23,000 |
| Contribution to profit | $93,150 | $121,305 |
1. Using the information provided, analyse how costs have changed across these two quarters and explain what these changes reveal about cost and profitability.
(20 marks)
(Word count guideline: 200 words)
- Based on your analysis, suggest two practical ways GreenEco Solutions could improve cost control or profitability
(20 marks)
(Word count guideline: 200 words)
Writing and presentation
Ensure the structure and flow of your writing is clear and logical. Structure your writing with appropriate headings. You could use the bullet points in the task instructions as headings. Use correct grammar, spelling and punctuation.
(5 marks)
(Total marks 100)
BSNS5003 Assessment 4 Marking Schedule
| Part A: Analysing financial health for investment readiness – Question 1 | 13–16 marks | 10.5–12.5 marks | 8–10 marks | 6.5–7.5 marks | 1–6 marks |
| 1. Using the financial data provided, calculate the following ratios: a. Gross profit margin
b. Net profit margin c. Current ratio d. Return on assets (ROA). Present your calculations clearly and neatly in a table format. |
All ratios are accurately calculated and clearly presented in a wellstructured table. Demonstrates strong knowledge of financial metrics. | Most ratios are correctly calculated with minor errors. Table is clear and mostly well-organised. | Basic calculations are attempted. Some errors or omissions present, but key ratios are included. | Limited accuracy in calculations. Table may be unclear or incomplete.
knowledge of ratios is emerging. |
Learner has not provided sufficient or correct ratio calculations. Table may be missing or lacks clarity. |
| Part A: Analysing financial health for investment readiness – Question 2 | 20–25 marks | 16.5–19.5 marks | 12.5–16 marks | 10–12 marks | 1–9.5 marks |
| 2. Using the financial ratios you calculated in Question 1, along with the GreenEco Solutions 2024 financial data and the industry benchmark figures provided in this question, analyse the company’s current financial health and performance. | Analysis is insightful and well-supported by financial data and benchmarks. Learner integrates multiple indicators to form a coherent and clear view of financial health. | Analysis is sound and uses relevant data. Learner shows good knowledge but may not fully explore implications or connections between indicators. | Learner provides a basic interpretation of financial health using some ratios and benchmarks. Analysis is mostly correct but lacks depth or integration. | Limited analysis. Learner refers to some indicators but does not clearly connect them to performance or investment readiness. | Analysis lacks coherence and depth. Key indicators are either missing, misinterpreted, or not effectively linked to the company’s financial performance. |
| Part A: Analysing financial health for investment readiness – Question 3 | 11.5–14 marks | 9.5–11 marks | 7–9 marks | 6–6.5 marks | 1–5.5 marks |
| 3. Explain what your analysis under 2 above suggests about the company’s ability to fund new capital investments. | Learner provides a clear and well-reasoned explanation of the company’s ability to fund capital investment using the analysis completed under 2 above. The analysis is interpreted with confidence and relevance. | Explanation is logical and uses relevant analysis completed under 2 above. Learner shows good knowledge but may not fully explore financial implications. | Learner provides a basic explanation using some analysis completed under 2. Interpretation is present but lacks precision or depth. | Explanation is limited.
Analysis completed under 2 is mentioned but not clearly linked to investment readiness. |
Explanation lacks clarity and relevance. Analysis is not sufficiently used to support conclusions about funding potential. |
| Part B: Evaluating cost behaviour for investment impact – Question 1 | 16–20 marks | 13–15.5 marks | 10–12.5 marks | 8–9.5 marks | 1–7.5 marks |
| 1. Using the information provided, analyse how costs have changed across these two quarters and explain what these changes reveal about cost and profitability. | Learner provides a detailed and accurate analysis of cost changes and profitability. Shows strong knowledge of cost behaviour and its implications. | Analysis is clear and relevant. Learner identifies key changes and trends but may not fully explore their impact. | Learner provides a basic comparison of costs. Interpretation is present but lacks depth or clarity. | Analysis is limited. Some cost changes are noted but not well explained or contextualised.
|
Analysis is
underdeveloped. Key cost comparisons are missing or not clearly linked to profitability outcomes. |
| Part B: Evaluating cost behaviour for investment impact – Question 2 | 16–20 marks | 13–15.5 marks | 10–12.5 marks | 8–9.5 marks | 1–7.5 marks |
| 2. Based on your analysis, suggest two practical ways GreenEco Solutions could improve cost control or profitability | Two well-developed, practical recommendations with strong justification.
Learner shows thorough knowledge of operational impact.
|
Recommendations are relevant and explained. Learner shows good awareness of cost control and profitability but may lack depth.
|
Suggestions are present but may be general or lack clear justification. Learner shows basic knowledge.
|
Limited or vague suggestions. Justification is weak or unclear. | Recommendations are either missing, too general or not clearly linked to the analysis provided. |
| Writing and presentation | 4–5 marks | 3.5 marks | 2.5–3 marks | 2 marks | 1–1.5 marks |
| Ensure the structure and flow of your writing is clear and logical. Structure your writing with appropriate headings. You could use the bullet points in the task instructions as headings. Use correct grammar, spelling and punctuation. | Writing is clear, wellstructured and professionally presented. Excellent grammar, spelling and formatting.
|
Mostly clear and wellorganised. Minor issues with grammar or formatting. | Writing is understandable but may lack structure or contain errors.
|
Writing is unclear or poorly structured. Frequent errors affect readability. | Writing lacks structure and clarity. Frequent grammar or formatting issues make the response difficult to follow.
|
Order Trusted Business Assignment Help Online for BSNS5003 Assessment 4
Hire NZ Native Experts 24/7.
Many students find the BSNS5003 Business Functions Assessment 4 difficult to complete. If you are facing similar difficulties, you can get help from an assignment expert. NZ Assignment Help provides plagiarism-free, business assignment help tailored to your course requirements. You can also explore our accounting assignment help service and open polytechnic assignment examples to see the quality of work we provide. Order assignment help nz today and receive a custom-written solution for this assessment.
- FINC312 / FINC612 Derivative Securities Individual Assignment 2026 | University Of Canterbury
- BSNS5001 Organisations in an Aotearoa New Zealand Context Assessment 3 Brief 2026
- 31856 Demonstrate and Apply Knowledge of the Financial Services Sector to Provide Financial Advice Solutions Assessment 2026 | NZQA
- 178.230 The Economics of Human Behaviour Individual Project Essay 2026
- 31855 – Demonstrate and Apply Knowledge of Financial Services Legislation, Good Conduct, Professionalism, and the Six-Step Process Assessment 2026
- MKTG802 Strategic Marketing – Brands, Products and Services Assignment 3 Brief 2026
- BMGT8004 Operations Management Assessment 3, 2026 | Toi Ohomai Institute of Technology
- 156.756 Digital Marketing Assessment 2: Major Group Project 2026
- PROP385 Special Topic – Money, Land and Housing Assignment Brief 2026
- BSNS5002 Business Environments Assessment 2 Brief 2026 | Open Polytechnic
