In order to protect the environment and regain value added to products, a process known as disassembly has come into the limelight. This process is to be applied to reuse abandoned goods and materials. Manufacturers are being forced to establish disassembly plants and to develop their products' designs so as to maintain the government's dictate to dispose of their products in an environmentally responsible manner. This research presents a cost-based heuristic analysis for a circuit board assembly. Various components of the product and their assembly relationships are represented by a Petri net diagram. Firing the transitions of the disassembly Petri net is integrated with cost-based indices to develop an effective disassembly strategy. The methodology discussed here simplifies the decision-making process involved in disassembly planning. A comprehensive disassembly process planning system is proposed here and is exemplified by a case study of circuit board assembly.