The document discusses the BEM (Block, Element, Modifier) methodology for organizing CSS, HTML, and JavaScript code. It describes BEM as a system that defines three basic entities - Blocks, Elements, and Modifiers - to structure user interfaces and components. Blocks are standalone parts of the interface, Elements are integral parts of Blocks, and Modifiers define properties or states. The document provides examples and guidelines for using BEM, including naming conventions for CSS classes, benefits like improved reusability and specificity, and recommendations for file structure and build processes.