If you have difficulties with using batches then you will have difficulties with split valuation too, since split valuation without batches just makes use of the batch field and the user has to enter the valuation type instead of a batch number into the batch field which will then be mandatory for any transaction of split valuated material.
Also if you are already live then you can't just change an existing material to split valuation, this was discussed already countless times here and creating a new material is certainly more straight forward than making an existing one split valuated.
Can you imagine if your approach with price revisions could be done by companies with several 10000 finished materials? Who also may never have a zero stock of most of their finished materials? Maybe your approach is not best practice at all.