<![CDATA[The Free Nutritious Meals Program (MBG) is a national priority program that requires strict cost management to ensure effective implementation. This study aimed to analyze the role of cost accounting in supporting the effective implementation of the Free Nutritious Meals Program at SPPG Kota Uneng 02, Sikka Regency. This study employed a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results showed that the implementation of cost accounting played an important role through structured budgeting, operational cost control, and accurate cost determination per portion. These processes contributed to determining the efficiency of the use of remaining funds and facilitated the selection of alternatives for tactical decision-making. thereby supporting the sustainable, effective, and targeted distribution of meals.]]>
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