how can I create playlist on computer?

You can create a playlist on your computer, however . . . you must populate it with files (songs) residing on the player, NOT the computer otherwise the path won’t be correct & you’ll end up with  an [empty] playlist.

Member DFELD2005 has posted a number of posts revelvant to this. Here is one that might help:

http://forums.sandisk.com/t5/SanDisk-Clip-Sport/Simple-Batch-File-for-Playlist-of-All-Files-on-Micro-SD-Card/m-p/358961/highlight/true#M3534