As have been pointed out, it's just a power ratio on a logarithmic scale, but this has many benefits, the main one being that chaining gain/attenuation in a system is just a case of adding the db values together. 'We're loosing 4db in this cable, and the gain through this amp is 6db, so the output is 2db hotter than the input'. Talk to any sound engineer and you'll do this sort of thing successfully without necessarily understanding the science, so that's a massive win.