An input unit (31) inputs a normative first parameter that serves to determine a gross profit rate of a product, and a second parameter relating to a cost of a product. A gross profit rate determination unit (33) references a gross profit rate table to determine a gross profit rate corresponding to an inputted first parameter as the gross profit rate of the pertinent product. A sales price computation unit (34) computes a normative sales price of a product based on an inputted second parameter and a determined gross profit rate of the pertinent product. A sales price database (23) stores standard sales price data showing a normative sales price of a computed product. A display processing unit (35) displays a normative sales price of a product shown by standard sales price data stored in the sales price database.
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