High-precision GPS is great for making an interactive map, but since most people using it find the grave later will be using their phone they may go right to it or may end up 20ish feet away. Which is better than nothing, but with most headstones only marked on one side it can be hard to spot what you're looking for.
I like spreadsheets where each row is a row of burials and each cell is a plot. That even leaves space for unmarked or empty plots.
Of course, that assumes burials laid out in neat rows. Multiple burials in a single plot also mess up the system. Heck, even my local cemetery's pioneer section with its nice blocks sometimes has eight plots wide and sometimes ten wide, even though all blocks are the same size.