The single necessary and sufficient condition for a business is a paying customer. The day someone pays you money for your product or service, you have a business, and not a day before. You cannot define a business as a product, because if nobody buys your product, you simply do not have a business. The marketplace is the final arbiter of success.
Now, just because you have a paying customer does not mean you have a good business. In order to have a good, sustainable business, you will need to gain enough customers paying enough money within a relatively short period of time so you do not run out of capital, but instead, become profitable. And as a startup, you have few resources, so every action you take must be hyper-efficient.
Therefore, you will not start by building a product or hiring developers or recruiting salespeople. Instead, you will take a customer-driven approach by finding an unmet need and building your business around it.
Suggesting a book for someone who has failed running a startup right away is naive and glib. Also, the OP didn’t put too many details of why his startup failed. Asserting that they have poor entrepreneurial skills - how do you know if it wasn't circumstantial?
If you want to know something specific say accounting, read a book about that specific area. If you want to know more about the “general” aspects of startups - listen to interviews of founders about which unique chellenges they faced.
I strongly discourage anyone starting a business to not listen to Sam Altman’s advice or anyone who gives generic “strategic” advice. These books are akin to “How to become a millionaire”. Yes, I’m talking about books such as “Lean Startup”, etc.
You get so much value from reading about specific aspects than from general startup books. Learn how each LEGO piece works and learn it well. You know, you’re going to have to rely on these specifics to actually get your business rolling. Strategic advice - you can consult your friends, discuss and determine the best course of action through your own acumen based on data that you have. That startup book on your shelf is not going to help at all.
However, for many founders, myself included, there’s an aspect of “you don’t know what you don’t know” and in these cases I find the generalist books quite helpful. For these topics, it is extremely helpful to have a wide but shallow understanding of business, strategy, law, etc so if you encounter a problem you at least understand enough to know where you can dive deeper (or know you need to hire someone else). The advice in general business strategy books certainly lacks nuance. But for anyone who is not already enmeshed in the many many aspects of running a complete business themselves, they are great guides to gain a 10,000 foot view very quickly.