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In this YouTube tutorial, the presenter explains how to create a dynamic delivery order without using VBA in Excel. A dynamic delivery order allows you to manage multiple delivery orders using a single control number, such as 1 0 0 1. This system enables efficient organization of related items, as shown with the example of controlling delivery orders based on specified chains. The presenter discusses the benefits of this approach over manual entry, where customers would traditionally manage orders using separate sheets for each delivery order number. This method is particularly advantageous for small companies with low budgets that rely on spreadsheets instead of investing in costly software solutions.