Your article is an excellent treatise on the accounting and related aspects of managing a small business.
To your question, most of my small business clients who are successful in achieving the objectives to which your article aspires, develop their financial control accounting structure as part of their Long Range Plan (LRP ). That plan is focused on pricing while they are establishing their marketing plan. The approach serves not only their financial accounting but also their operations planning and control.
A Long Range Plan (LRP) integrates the technical, marketing and operations aspects with an accounting structure you discuss which resides in a separate data base, an annual forecast by month for planned expenses juxtaposed to planned sales and revenue. This allows them to determine pricing and competitiveness in their forecast.
As the year proceeds my successful clients utilize many of the techniques you have offered to assess their cash flow, revenue and expenses in a software tool selected based on its suitability for their type of plan.
The results obtained from each accounting month closing are then transferred into copy of the marketing plan LRP and the accounting closing results are compared to the plan in order to resolve issues such as:
***Are we or are we not getting the sales we planned?
*** Are our sales and direct costs occurring in the time frame we forecasted them?
***Are our expenses over or under plan and what actions musts we take to control our overhead and make the plan a reality going forward to achieve our profit objectives?
The above process and systems integration combines your astute guidance with a long range view of the market and the company's planned role in it. That allows operations problem solving utilizing the best available information.
I enjoyed reading your article and recommend it highly.