Direct expense refers to an immediate and direct financial cost incurred by a business. This could include raw materials, labor, shipping, and other costs associated…
Demerger: Definition, Types, Pros and Cons
A demerger is a type of corporate restructuring in which a company splits into two or more separate entities. This separates the company’s operations, assets,…
Demand Schedule – Definition, Types, Curve, Pros and Cons
A demand schedule is a table that shows the quantity of a good or service that consumers are willing and able to purchase at various…
Deferred Income – Definition, Examples and Tips
The deferred income is the money a firm receives in advance for goods or services that haven’t been produced or delivered yet. In other words,…
Division of Labour – Definition, Advantages, Disadvantages and Examples
The division of labour is the process by which work is divided up between different people or groups. It is a way of increasing efficiency…
Demand Backward Pricing – Definition, Importance and Types
Demand-backward pricing is a demand-oriented pricing approach in which the price of a product is based on what consumers are prepared to pay. It’s critical,…
Dichotomous Question: Definition, Importance and Examples
A dichotomous question is a question that can be answered with a “yes” or “no” response. dichotomous questions are often used in market research to…
Information Dissemination – Definition, Types and Importance
What is Information Dissemination? Information dissemination is the systematic distribution of scientific and technological information to those who need to know it. For research to…
Digital Media – Definition, Importance, Trends and Job Opportunities
What Is Digital Media? Digital media is any electronic media that can be stored, accessed, and manipulated using a computer. This includes social media, websites,…
Diminishing Balance Method – Definition, Formula and Advantages
What is the Diminishing Balance Method? The diminishing balance method is a method of calculating the depreciation expense of an asset for each accounting period….
Disruptive Technology: Definition, Meaning and Examples
Disruptive technology is one that displaces an established technology and shakes up the industry or sector in which it is operating. Disruptive technologies are often…
Digital Assets – Meaning, Elements, Types and Benefits
What are Digital Assets? Digital assets are a type of asset that is developed and stored digitally, has some identity, can be found, and comprises…
Divergent Thinking – Definition, Advantages and Disadvantages
Divergent thinking is a type of thinking that allows you to explore different ideas and come up with original solutions. This type of thinking is…
Demand Chain – Definition, Challenges, Pros and Cons
The demand chain is the set of processes and activities that a company uses to generate, track and fulfill customer demand. It starts with market…
Diversity Management: Meaning, Strategies, Tips and Benefits
What is Diversity Management? Diversity management is the strategic process organizations use to leverage the diversity of their workforce to achieve greater success. Diversity management…
Delivery Schedule – Definition, Tips and Template
The delivery schedule is the plan for how and when a product will be delivered to the customer. It includes the steps that need to…
Delivery Terms – Definition, Meaning and Benefits
Delivery terms are the conditions under which goods or services are delivered. Delivery terms may include provisions for delivery date, method of delivery, and responsibility…
Delivery Order (D/O) – Definition, Meaning and Importance
A delivery order is a legal document that authorizes the transportation of goods from one location to another. The order is typically issued by the…
Delivery Note – Definition, Types, Template, and Examples
The delivery note is a document that lists the items delivered, their quantities, and other important information about the delivery. A delivery note is a…
Director – Definition, Meaning, Duties, Responsibilities and Qualifications
The Director position is a high-level executive position responsible for managing an organization or business. A Director typically reports to a CEO or President and…
Direct Materials – Definition, Types, Examples and Advantages
Direct materials are the physical inputs that go into the making of a product or service. These are the raw materials that are used in…
Disinvestment – Definition, Causes, Types and Examples
Disinvestment is a term used to describe the act of withdrawing financial support or investment from something. Disinvestment typically happens when an organization or individual…
Devaluation – Definition, Causes, Examples and Advantages
What is Devaluation? Devaluation is a monetary policy tool used by countries to reduce the value of their currency by bringing a deliberate decline in…
Demand Shock: Definition, Meaning and Examples
A demand shock is an event that leads to a sudden increase or decrease in demand for a good or service. This can happen due…
Demand Theory – Definition, Law, Factors
Demand theory is the basic economic theory of demand and supply. It attempts to explain how prices and demand for goods are determined in a…
Click Through Rate (CTR) – Definition, Importance and Tips
The Click through rate is the rate at which an ad is clicked by the target audiences or site visitors. You may also understand it…
Hazard Insurance for Homeowners: Definition and Importance
Hazard insurance is a type of insurance that protects a property owner against damage caused by fires, severe storms, and other natural events. Hazard insurance…
What is Demotivation? Definition, Causes and Management
What is Demotivation? Definition: Demotivation is the lack of enthusiasm or interest that an employee has in his or her work. Demotivated employees are often…
Hedge Fund – Definition, Meaning, History, Characteristics and Types
A hedge fund is a type of investment vehicle typically used by sophisticated investors to pursue high-risk, high-return strategies. Hedge funds may be open to…
Demand Pull Inflation – Definition, Pros and Cons
Demand pull inflation is an economic theory that posits that inflation occurs when there is too much money chasing too few goods. The result is…
Direct Communication – Definition, Importance and Advantages
What is Direct Communication? Direct communication is a type of communication that is clear and directs actions. Direct communication is a process whereby two or…
Hedge Fund Manager – Definition, Functions, Types and Requirements
A Hedge Fund Manager is an individual who invests other people’s money into hedge funds. Hedge funds are investment vehicles that pool together capital from…
Delayering – Definition, Meaning, Importance and Benefits
What is Delayering? Delayering is the process of eliminating one or more levels of hierarchy or management layers from an organization’s structure to let the…
Direct Channel – Definition, Importance, Types and Benefits Information
What is a Direct Channels? A direct channel is a distribution channel in which there are no intermediaries involved between the manufacturer/ brand and the…
Helicopter Money – Definition, History, Examples and Criticism
Helicopter money is a term used to describe a situation where a central bank prints a large sum of new money and gives it directly…
What Is a Demotion? Definition, Meaning, Types and Process
What Is a Demotion? Definition: A demotion is a company’s (or sometimes an employee’s) decision to lower an employee’s status, title, and (often) salary or…
Discretionary Income – Definition, Meaning, Calculation
What is Discretionary Income? Discretionary income is the amount of money left over for spending, investing, or saving after taxes and other personal necessities are…
What is a Department Store? Definition, Types and Examples
A department store is a large retail establishment that offers a wide range of products, including clothing, home goods, furniture, electronics, and more. Department stores…
Who are Decision Makers? Definition, Types and Importance
Decision makers are the people who make decisions that affect the company or organization. They have the authority to make decisions that will impact the…
Discretionary Expense – Definition, Types and Examples
What is a Discretionary Expense? A discretionary expense is defined as a non-essential expenditure that is chosen rather than required by a person, household, or…
