Recycling has been recognized as one of the effective solution tools against environmental problems. In this respect, manufacturing systems should take recycling into consideration. We discussed issues contained in recycle-oriented manufacturing systems, and the basic parts flow in the life cycle of the product was clarified by taking account of reuse and reproduction activities for the parts in consideration. An optimization model was constructed in order to maximize the total profit as well as the recycling rate. This problem was analyzed using a goal programming method with multiple objectives. Finally, a numerical example was demonstrated to show the effectiveness of the model proposed.