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In this tutorial, the presenter explains how to create a dynamic delivery order in a spreadsheet without using VBA. Dynamic delivery orders allow users to manage multiple delivery orders effectively, identified by a unique number (e.g., 1 0 0 1). This system organizes related items under specific orders, facilitating easier retrieval and management. The presenter contrasts this method with traditional manual systems, where customers input delivery orders individually into a single sheet. Dynamic delivery orders are especially beneficial for small companies that may not possess the resources for more complex solutions, enabling them to efficiently track and manage their delivery processes using simple spreadsheets.