1. A computer-readable recording medium that stores a software/hardware partitioning evaluating program used to direct a computer to partition a source code into a software unit and a hardware unit to realize an application, wherein the evaluating program enables the computer to execute: a step for compiling a source code in which a mark is added to a hardware unit to be executed by hardware in the source code corresponding to the application, and generating an executable program for a simulator of a central processing unit used to realize the application; a step for storing in memory an execution result of the executable program using the simulator; and a step for evaluating a partition between a software unit and a hardware unit corresponding to the mark added to the hardware unit based on the execution result stored in the memory.