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ETL - the process of Extracting, Transforming and Loading data from your transactional system/database into your decision support/BI/datamart/data warehouse system/database. To isolate the work load of the heavy BI-type queries and to facilitate multi-dimensional data models, the data collected in the transactional system(s) is moved (duplicated really) to another system built specifically for BI-type work. Therefore, the extract and load components are easily defined. Transformations occur so that the data in the BI/warehouse environment has a consistent "look" as data could be coming from a variety of transactional systems. For instance, foreign currencies values may all be transformed into the company's national currency within the BI/warehouse database. There are many ETL tools available in the market.
BI - the process of mining information to gather Business Intelligence. For example, when you need to understand sales, products and customer trends in relationship to each other, you have to have a way to "present" the data differently than the data in the transactional system. The data in the BI/warehouse environment is usually stored and queried differently than the the data in the transactional repository. There are many BI tools available in the market.
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