a storage unit operable to store (i) a master table which stores basic import and export expense information, and (ii) a calculation table which stores import and export expense ratio calculation logic, the basic import and export expense information including entry data for use in calculating an import and export expense, and the import and export expense ratio calculation logic including logic for calculating, using the basic import and export expense information, an import and export expense ratio related to an import and export of one piece of material;

an input unit operable to receive contract information related to the material and a local price of the material at an exporting side;

an import and export expense ratio calculation unit operable to (i) obtain, from the master table, the basic import and export expense information corresponding to the received contract information, and (ii) calculate the import and export expense ratio according to the import and export expense calculation logic by using the obtained basic import and export expense information;

a landed price calculation unit operable to calculate a landed price by adding an import and export expense to the local price; and

a display unit operable to display the landed price calculated by said landed price calculation unit,

wherein the master table includes any of: standard packing size information; exporter information; importer; number of days of export warehouse storage; export warehouse expense information; export margin information; export interest information; number of days of interest advance by exporter; export expense information; transportation expense information; marine insurance information; import expense information; number of days of import warehouse storage; import warehouse expense information; import interest information; number of days of interest advance by importer; and import margin information,

wherein the export warehouse expense information, the export margin information, the export interest information, the export expense information, the transportation expense information, the marine insurance information, the import expense information, the import warehouse expense information, the import interest information, and the import margin information are stored in the master table as percentage values on a per material basis,

wherein the calculation table identifies entries included in the import and export expense ratio,

wherein the entries include an entry corresponding to the basic import and export expense information and include an entry represented by a formula using the basic import and export expense information,

wherein said import and export expense ratio calculation unit is operable to calculate, as the import and export expense ratio, a sum of respective percentage values of the following information stored in the master table: the export warehouse expense; the export margin; the export interest; the export expense; the transportation expense; the marine insurance; the import expense; the import warehouse expense; a stock point transportation expense; the import interest; and the import margin, and

wherein said landed price calculation unit is operable to calculate the landed price using, as the import and export expense, a price obtained by multiplying the local price by the import and export expense ratio calculated by said import and export expense ratio calculation unit.