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BUSINESS DICTIONARY
The Letter D

Term
Definition
Knowledge Area
YouTube Video
Dashboard
Visual interface showing key metrics
Data or BI
Data Analytics
Analyzing data to support decisions
Technology or Strategy
Data Breach
Unauthorized access to sensitive data
Cybersecurity
Data Governance
Management of data availability and security
IT or Compliance
Data Mining
Extracting patterns from large datasets
Analytics
Data-Driven Decision Making
Using data to guide business decisions
Strategy or Analytics
Deal Flow
Rate of business/investment opportunities
Investment or Startups
Deal Structuring
Designing financial terms of a business deal
M&A or Finance
Debenture
Unsecured long-term debt instrument
Finance
Debt Financing
Raising capital by borrowing
Finance
Debt-to-Equity Ratio
Leverage ratio comparing debt and equity
Finance
Decision-Making Process
Steps to choose between alternatives
Management
Deductions
Amounts subtracted from gross income or tax
Accounting or Tax
Default
Failure to repay debt or obligations
Finance
Deferred Revenue
Income received before service is performed
Accounting
Delegation
Assigning responsibility to others
Leadership
Delivery Lead Time
Time between order and delivery
Supply Chain
Demand
Consumer desire to purchase goods or services
Economics
Demand Curve
Graph showing quantity demanded at various prices
Economics
Demand Forecasting
Predicting customer demand to guide supply
Operations
Demand Generation
Activities aimed at creating interest in a product
Marketing
Demand-Side Platform (DSP)
Platform used to buy digital advertising inventory
AdTech
Demographics
Statistical data about populations
Marketing
Dependent Coverage
Insurance coverage for employee family members
HR or Benefits
Dependent Variable
Measured outcome in an experiment or model
Analytics or Research
Depreciation
Reduction in asset value over time
Accounting
Depreciation Schedule
Timeline for asset value reduction
Accounting
Differentiation
Making a product stand out from competitors
Strategy or Marketing
Digital Marketing
Online promotion of products or services
Marketing
Digital Transformation
Adoption of digital tools across business
Strategy or Technology
Diminishing Returns
Decline in output despite increased input
Economics
Direct Costs
Expenses directly tied to production
Accounting
Direct Investment
Investment in physical assets or business operations
Finance
Direct Marketing
Advertising directly to consumers
Marketing
Disbursement
Payment or distribution of funds
Finance
Discount
Price reduction offered to customers
Sales or Pricing
Disintermediation
Removal of intermediaries in the supply chain
Strategy or E-commerce
Disruption
Significant change caused by innovation
Innovation or Strategy
Distribution Agreement
Contract outlining distribution rights and terms
Legal or Sales
Distribution Channel
Pathway for product delivery to customers
Marketing or Sales
Distribution Strategy
Planning product delivery to the market
Logistics or Marketing
Diversification
Expanding into new markets or products
Strategy or Finance
Divestiture
Selling off part of a business
M&A or Strategy
Dividend
Distribution of profits to shareholders
Finance or Investment
Dividend Yield
Ratio of dividend to share price
Investment
Domain Authority
Ranking score of a website’s relevance
SEO or Digital Marketing
Double-Entry Bookkeeping
Accounting system with debits and credits
Accounting
Downsize
Reducing company workforce or operations
HR or Operations
Drop Shipping
Retail fulfillment without handling inventory
E-commerce
Due Date
Deadline for payment or task completion
Finance or Operations
Due Diligence
Investigation before entering a deal
Legal or Finance
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