The document discusses cyclomatic complexity, a software metric that quantifies the number of linearly independent paths in a code section, which helps assess program complexity using control flow graphs. It outlines the advantages, such as improving code coverage and serving as a quality metric, alongside disadvantages like its focus on control over data complexity and potential for misleading metrics with simple structures. Overall, it emphasizes the utility of cyclomatic complexity for developers and testers in guiding the testing process.