Abstract: A profit of a product using a recycled component is calculated and presented in an actual production plan. Developed and stored beforehand in a memory of a computer are: cost data involved in disassembling a recycled product and manufacturing a new product, including a component unit price, an assembly cost, a disassembly cost, a collection cost, an inspection cost, a washing cost and a maintenance cost; data of a production plan; and data of the component constitution of a product. A user inputs information of the recycled product from a client and a recycle condition. The computer determines a disassembly point of components of a collected product in accordance with input information and the data of the component constitution of the product. A profit of the product using the recycled component is calculated from the determined disassembly point, the data of the production plan and the cost data.