ah... it's a marketing term for nvidia's proprietary "compute" units on their gpus. understand a gpu's primary functionality is to draw triangles... it's a tremendously specialized trigonometry and calculus calculator. with a little work, both nvidia and amd decided at some point to harness all that insane levels of floating point math calculation power for your computer... (cpu's are notoriously bad/slow at calculus); and in nvidia's case CUDA was born. It's a slight tweek in the graphic's design to allow the gpu to be used for MATH calculation in addition to drawing things like curves and triangles...
Anyway... CUDA eventually gave birth to proprietary nvidia software like PhysX and CUDA powered video rendering...
AMD has a it's own version as well, that does the same thing... on the whole GCN's design structure is actually better for "raw" compute functionality then the Kepler gpu design version of CUDA, though not as much software really takes advantage of that (OpenCL does, which is why GCN cards were so sought after by cryptocurrency miners)