A system (10) for evaluating the profitability of a developed medicine has a data set creating subsystem (100) and a management index calculating subsyst em (200). The data set creating subsystem includes a sales total predicting uni t (110), an expense predicting unit (120), a net present value (NPV) calculati ng section (131), an internal rate-of-return (IRR) calculating unit (140), a repetitively calculating unit (150), for creating a data set in which the values calculated by the predicting units and calculating units are varied within a predetermined distribution width, and a data set recording unit (160). The management index calculating subsystem includes a volatility calculating unit (201), an option value calculating unit (202), and a projec t value calculating unit (203). Thus, the system evaluates the investment profitability of the research and development of a medicine by using a real option method.
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