dbt is a modern data stack tool that helps create cookbooks, or data models, using SQL. These models are used to standardize core KPIs across business teams and ensure accurate data representation. dbt allows for faster run times, eliminates the need for trial and error, and increases transparency into available data. It also enables self-service data culture by making it easy to access and understand data definitions and explanations. The tool is widely used in the analytics engineering community and has a small learning curve due to its reliance on SQL skills. By using dbt, business users and data analysts benefit from faster and more accurate data models, which ultimately lead to better decision-making and increased business impact.