Better Coding Practice - To Capture log messages

Once the code in production and stuck with some issue.tough to debug.So the best practice to write custom programs is -
1) Create a profile with default value 'N'
2) Put debug statement based on profile value
       IF fnd_profile.value('Custom Profile') = 'Y' THEN
           Interface - FND_FILE.PUT_LINE(FND_FILE.LOG,'Debug Level 1' );  
           Reports -  SRW.MESSAGE(1,'Debug Level 1')     
      END IF;
3) Run interface by setting the profile value 'Y'