Oh, the dreaded cookie debate! I too have a cub scout (will graduate to boy scouts in 4 weeks, man did it go fast!) and a girl scout (last year of juniors).
It is our cookie time too. Our new flavors are double dutch (the double chocolate one talked about here), and lemon cooler, and we sell for $3 a box with basically the same breakout listed by Girl Scout Leader.
Our cub scout pack talked about individual accounts, but didn't do it, primarily because our boys are mostly military, and it's very hard to tell a new boy that other boys can do events, but he would have to pay because they just moved in and don't have money in the account. Our boy scout troops do have individual accounts.
Our girl scout cookie money is allocated to the troop, not the girl. We have girls in our troop with 4 girls selling (2 brownies, 2 juniors). Now if each girl only got the money they sold, and their sales were divided by those 4 girls, it would be very hard for them to do their activities. GSL mentioned girl recognitions. Those are the prizes each girl can pick from based on how many boxes she sells. That's how the girl who sells more is rewarded, while the activities they do are balanced across the entire troop.
My DD always does well selling. Last year she sold 425 boxes, this year her goal is 600! Her goal, not mine!! We also live on a street with only six houses. The opening weekend, I limit her to our street and the adjoining neighborhood (25 or so houses). After the first weekend, imo, if a girl is willing to make the effort to visit other neighborhoods, and the girls in the neighborhood haven't yet made the effort to go sell, then it's their own fault if someone beat them to the sale.
No one's really brought up the sales in the workplace. When the kids were younger, I brought in the order form, and left it in a prominent place with a note to see me with questions. Over the last couple of years, I told DD that she was old enough to see by herself. She asked me to bring her to work for sales. I pick her up after school on the day we have cub scouts, she puts on her vest, and sells "desk to desk". Many people order who wouldn't just sign up on an anonymous order form, and she actually was responsible for making the sale. We're careful not to bother anyone, and most people are just closing up work for the day anyway. Several people have told me how they like to see her doing this. My old office asked me to bring her up this year, since they wanted to buy from the girl, not the parent!
Anyway, no right answer to this age-old issue. Just my family's approach.