Hello Leonardo,
If I understand correctly if what you are asking…this is what I do.
Here are few…
General.
Use meaningful paragraph and section names. Begin each with an ascending four digit number indicating the sequence of the paragraph or section within the hierarchy chart. The number should be followed by a dash and the descriptive name, gaps should be left between numbers to facilitate program maintenance. For example:
1000-INITIALIZE.
2000-COMPUTE-TAX.
3000-PRINT-REPORT.
Your first paragraph should be 0000-MAIN or 0000-BEGIN or similar notation. The paragraphs listed above represent the first level paragraphs UNDER 0000-MAIN.
Each paragraph should contain a comment listing the paragraphs that PERFORM that paragraph, any paragraphs that this paragraph PERFORMs, the purpose of the paragraph and an explanation of any involved logic.
Therefore every paragraph should have an exit.
Always exit a paragraph from a call paragraph.
Modularity.
A paragraph must be a functionally independent unit of code.
A paragraph may not consist of a single PERFORM statement.
A paragraph has only one entrance and one exit.
Stay safe. Stay healthy.