Doing Business As (DBA) – DBA stands for “Doing Business As,” which is a company name, also commonly called a “Fictitious business name.” When a sole proprietor operates a company using any name except his or her own given name, then the DBA or ficticious business name registration establishes the legal ownership to satisfy banks, local authorities, and customers. So when you start the Acme Restaurant, unless you are named Acme, you need your DBA to open a bank account in that name, pay employees, and do business. You can usually obtain this registration through the county government, and the cost is no more than a small registration fee plus a required newspaper ad, for a total of less than $100 in most states.

debt and equity – The sum of liabilities and capital. This should always be equal to total assets.

depreciation – An accounting and tax concept used to estimate the loss of value of assets over time. For example, cars depreciate with use.

differentiated target marketing – A process that occurs when an organization simultaneously pursues several different market segments, usually with a different strategy for each.

differentiation – An approach to create a competitive advantage based on obtaining a significant value difference that customers will appreciate and be willing to pay for, and which ideally will increase their loyalty as a result.

direct cost of sales – A shortcut for cost of goods sold: traditionally, the costs of materials and production of the goods a business sells, or the costs of fulfilling a service for a service business.

direct mail marketing – A form of direct marketing that involves sending information through a mail process, physical or electronic, to potential customers.

direct marketing – Any method of distribution that gives the customer access to an organization’s products and services without intermediaries; also, any communication from the producer that communicates with a target market to generate a revenue producing response.

directory – A computer term related to the operating system on IBM and compatible computers. Disk storage space is divided into directories.

distinctive competency – An organization’s strengths or qualities including skills, technologies, or resources that distinguish it from competitors to provide superior and unique customer value and, hopefully, is difficult to imitate.

diversification – A product-market strategy that involves the development or acquisition of offerings new to the organization and/or the introduction of those offerings to the target markets not previously served by the organization.

dividends – Money distributed to the owners of a business as profits.

dual distribution – The practice of simultaneously distributing products or services through two or more marketing channels that may or may not compete for similar buyers.

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