Data drilling is a business intelligence (BI) technique. It can help companies in various industries and any department—including accounting—that has data and reporting can use data drilling. It helps companies analyze information by providing different views of the data in reports, charts and spreadsheets. If a financial report shows a dramatic increase in revenue, you can drill down into the data to see what’s driving the sales. For example, a company that sells reusable products noticed a dramatic increase in revenue one quarter. After drilling down into the details, they found most of the increase was driven by the sale of reusable grocery bags after a law went into effect banning the use of plastic bags in stores.