Heed is a consulting firm that aims to increase clients' sales performance through changing their sales approach. The document provides an overview of Heed's philosophy and methodology. It explains that Heed follows a consultative process to understand clients' challenges and objectives. Heed then conducts in-depth analysis and develops a tailored performance system and action plan for clients. The document also includes a sample comparative study analyzing a client's sales data and key metrics to identify opportunities for improvement.