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/System/Library/CoreServices/SpringBoard.app
SpringBoard.app is essentially iOS's graphical user interface (much the same as GNOME is to Linux, Explorer is to Microsoft Windows, and Finder is to Mac OS) and manages graphical services ranging from icon badges, the dock, multitasking, and folders (among others).
MobileSubstrate Extensions
After jailbreaking the device, SpringBoard.app can be extended with 3rd party extensions injected by Mobile Substrate.
Alternatives
Apple developers and service center employees use SpringBoard's alternative called SwitchBoard.app. A simple launcher for other developer utilities, such as SkankPhone (SkankPod if on iPod device) and BurnIn.