This paper is primarily concerned with the performance of Medium Access Control (MAC) layer plans for Wireless Sensor Networks (WSNs) in the context of buffer management solutions. We propose a novel buffer management solution that improves the general performance of MAC layer plans, in particular those crafted for WSNs. An analytical model is introduced in order to evaluate the cost of different buffer management solutions. The proposed buffer management solution, Single Queue Multi Priority (SQMP), is compared with well-known Single Queue Single Priority (SQSP) and Multi Queue Multi Priority (MQMP) buffer management solutions. All buffer management solutions are investigated in terms of throughput performance, utilization of the buffer and prioritization capabilities. Despite the relatively good performance of the different buffer management solutions in uncongested networks, the characteristic features of WSNs cause a degradation in the performance. In bursty conditions, SQMP controls and manages this degradation more effectively in comparison with the other two solutions. Simulations based on Omnet++ and Castalia confirm the performance improvements of our buffer management solution.