What I have specified as a process in my response to your question is not from a past life. My clients are practicing the process I have identified as we speak.
Changing the plan(s) and accounting techniques as you have detailed is not the path to dealing with current conditions.
Facing the reality of managing the booked revenue and expenses month by month deals with the situation from accountable management perspective. Actions must then be taken to deal with reality. Moving plans around or changing accounting techniques is an often used, thinly veiled, means to run from reality.
Assessing current conditions against existing plans, accepting the results and dealing with them at time now with marketing and expense adjustments, or an influx of financing to deal with negative results and stay operational are the usual courses.
One must then step back, make a management assessment of whether the long range conditions will continue and put in place a forecast that reflects those conditions, the market and their realities.
Don't change the tools, drive the car. Deferred accountability for not doing so always comes home to roost later, often with disastrous results.