The document provides best practices for handling performance issues in an Odoo deployment. It recommends gathering deployment information, such as hardware specs, number of machines, and integration with web services. It also suggests monitoring tools to analyze system performance and important log details like CPU time, memory limits, and request processing times. The document further discusses optimizing PostgreSQL settings, using tools like pg_activity, pg_stat_statements, and pgbadger to analyze database queries and performance. It emphasizes reproducing issues, profiling code with tools like the Odoo profiler, and fixing problems in an iterative process.