<![CDATA[General Background: Micro, Small, and Medium Enterprises (MSMEs), especially traditional grocery stores, vitally distribute daily necessities in Indonesia. Specific Background: Facing limited capital, price fluctuations, and modern retail competition, these stores struggle with unstructured management accounting and manual recordkeeping. Knowledge Gap: Prior studies examined isolated methods like FIFO, target costing, or digital bookkeeping rather than comprehensive cost planning and control in micro-retail stores. Aims: This qualitative case study analyzes cost planning and control in achieving operational cost efficiency at Toko Pojok Lor, Gempol. Results: Using triangulated interviews, observations, and documentation analyzed via the Miles and Huberman model, findings show that informal cost planning estimates inventory needs, monitors stock, prioritizes fast-moving goods, and matches purchases to capital without written budgets. Direct supervision over procurement, stock checks, electricity savings, and consolidated transport controls costs, reduces waste, maintains cash flow, and achieves operational cost efficiency despite lacking systematic records. Novelty: This study reveals informal, experience-based, low-cost cost management in a peripheral grocery store. Implications: Findings enrich management accounting literature and guide simple MSME bookkeeping training. Highlights: Purchasing decisions rely on owner experience, daily stock monitoring, capital availability, alongside prioritizing fast-moving staple goods without written budgets. Direct owner supervision over inventory procurement, electricity usage, plus consolidated supplier trips prevents resource waste. Routine shelf inspections by employees combined with selective restocking maintain smooth cash flow alongside rapid working capital turnover. Keywords: Cost Planning, Cost Control, Operational Cost Efficiency, Management Accounting, Micro Retail MSMEs]]>
