You do all the hard work setting up a business. Maybe you manufacture the product you are going to sell and you create a manufacturing system that will ensure a steady rate of production so that you never end up with too many orders and no products to ship out. Or maybe you need to source your products from somewhere so you create a system that will ensure a steady supply of the product so that you avoid disappointing customers.
Maybe you are terrified of your employees robbing you blind and so you create an accounting system that is water-tight. And
Wait a minute you have missed the boat completely here.
Think about it for a minute. What is the point of spending so much time and money creating an accounting system before creating a system to bring in the cash? As important as manufacturing is, why spend so much time and money on it when you haven't figured out how you will get people to buy the stuff?