The purpose of this research are; (1) to find out the oil palm nursery process at PT. Rebinmas Jaya; (2) for. know. How many. cost nurseries, BEP (break event point), and sensitivity analysis (3) determine efficiency nurseries Jaya. basic method used is descriptive method. data volume profit break point. results showed that Jaya uses a double stage system. total in amount IDR 1,334,296,125 cons...