This is I recommend doing it.
1) Create a REPOsitory that has all of the information of the cemetary.
2) Create a SOURce that is the grave marker, add a picture here of the headstone and a map of it's location in the cemetary, use SOURce.TEXT to write in long hand any text on the marker. Use the SOURce.REPO.CALN tag to register the grave location within the cemetary.
3) Add the BURIal fact and the BURIal.SOURce_citation place information about the specific burial data for the individual on the headstone.
4) If you are also uing the BIRTh and DEATh information from the headstone as citations of these facts then you can also add a Source_Citation on these facts as well pointing to the SOURce that is the headstone.
My theory is that the Headstone is a source (with the repository of that source is the cemetary) and you are citing a portion of the source (one of the names) and/or birth, death facts.
Sometimes headstones give other family names so you can also ascert these facts from this ingualr source, the headstone.
This concept does not remove your need to still use the PLACe tag in the FACT to identify the place of burial but this does allow for a nice structure to report on everyone that is burried in a particular cemetary. I have place were large numbers of my family are buried in the same cemetary and this helps me to keep track of them. I also keep track of millitary cemetaries this way as well.