For low value items I will use a conservation front mat (or two) and Art-Bac conservation backing board. Place the hinging tape on the back of the print and position the front mount aperture to suit the image. Press down in the area of the tape and flip the whole lot over. The tape must be burnished to ensure correct adhesion. Art-Bak is wondefull stuff. Fairly rigid corrugated board with a white conservation quality facing board. The white side is placed over the back of the art which can help to brighten the picture as well. The board has a slight concave bow when laid this way up which helps press the art to the front mount keeping it flat.
The more traditional approach is to cut the front board(s) and a second board the same size. Cut the front aperture(s). Lay the art on the uncut board and position the whole sandwich. Carefully remove the top board(s) and use a "delicate" method to hold the art in place at the lower edge. Use mulberry or similar strips and paste vertically under the top of the art - never the front. Take two more strips and paste them horizontally across the exposed vertical strips to make a T shape. Allow to dry. Create a final sandwich by hinging the rear mount to the front. This then ensures everything will stay in place when put in the frame. Should the picture ever need reframing or remounting then this method makes life very much simpler.
So when to use the different techniques ?. Well you can of course use the mulberry/starch option all the time and is a good selling point. However if you get busy then you have to think about the extra time needed plus the additional costs. Whatever you do, if you offer a true conservation framing option then self adhesive tape is not to be used. Some people say the art is at risk if taping to the front mount
Incidently I regularly mount 1m panoramic prints using the front mount method, just two pieces of tape and never had a problem...