1. A program conversion device for converting a program source, comprising: a scheduler; a section and index acquisition device for acquiring a section code for indicating a section embedded in the program, and performance index information embedded in the program in association with the section code; a task code conversion device for separating the acquired section code into task codes and adding a code to indicate the beginning of the task and a code to indicate the end of the task; and a task index attachment device for attaching a performance index, to input to the scheduler, to the task.