Glossary - D

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Debt to Equity Ratio (D/E, Risk, Gearing, Leverage)
The proportion of debt to equity used in the financing of an asset. (Wikipedia article on Debt to Equity Ratio)
Debtor Collection Period
The average time taken to collect debts. (Wikipedia article on Debtor Collection Period)
Depreciation
The loss of an asset's value throughout its life span. (Wikipedia article on Depreciation)
Differentiation
See Product Differentiation.
Diffusion of Innovations
A theory that can be used to explain the adoption of a new product or service. (Wikipedia Article on Diffusion of Innovations)
Direct Cost of Sales
See Cost of Goods Sold.
Direct Digital Marketing
A digital marketing method that provides relevant marketing communications that are addressable to a specific individual with an email address, a mobile phone number or a Web browser cookie. Traditional direct marketing uses an individual’s postal address. With the evolution of direct marketing to direct digital marketing, addressability comes in the form of the three primary digital channels. American Marketing Association Dictionary.
Direct Mail Marketing
A marketing channel which makes use of postal mail. (Wikipedia article on Advertising Mail)
Direct Marketing
Marketing by means of a channel which makes direct contact with customers (e.g. email or telesales). (Wikipedia article on Direct Marketing)
Distribution Channels
The route used to deliver a product or service to its target market (e.g. retailers, wholesale distributors). (Wikipedia article on Distribution (Business))
Distinctive Competency
See Competitive Advantage.
Diversification
1. (Marketing): a strategy seeking to improve profitability by exploring different products and new markets. (Wikipedia article on Diversification (marketing strategy))
2. (Finance): the speading of investments. (Wikipedia article on Diversification (finance))
Dividend
The payment of profits to a business's shareholders. (Wikipedia article on Dividend)
Doing Business As (DBA)
When a business operates under a name different from its proprietor, all of its partners or the official limited partnership or corporation by which it is owned. (Wikipedia article on Doing Business As)

Glossary Index

A - B - C - D - E - F - G - H - I - J - K - L - M - N - O - P - Q - R - S - T - U - V - W - X - Y - Z

The glossary is here to give you concise definitions of the terms used on the site. Where possible a link to a longer article on Wikipedia is included to give you more information.

If you find there's a term missing, please edit the page and add it.

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