Often, but not always, a printed document should be designed so that it can be read sequentially. People tire of flipping back and forth to find information that should be presented to them as they need it.
However, in any document, some information will be too detailed for the current context, or incidental to it; use cross references to provide access to such information. Also, an on-line help system or a reference manual is not like a novel; few read such documents in sequence from beginning to end. Instead, people look up what they need. For this reason, such creations should contain many cross references to help readers find other information that they may not have read.
In a printed manual, a cross reference results in a page reference, unless it is to another manual altogether, in which case the cross reference names that manual.
In Info, a cross reference results in an entry that you can follow using the Info `f' command. (See Info file `info', node `Help-Adv'.)
The various cross reference commands use nodes to define cross
reference locations. This is evident in Info, in which a cross
reference takes you to the specified node. TeX also uses nodes to
define cross reference locations, but the action is less obvious. When
TeX generates a DVI file, it records nodes' page numbers and
uses the page numbers in making references. Thus, if you are writing
a manual that will only be printed, and will not be used on-line, you
must nonetheless write @node
lines to name the places to which
you make cross references.