Landed cost is what a product really costs once it is on your shelf. Beyond the supplier's price it can include inbound freight, duties, broker fees, insurance and handling. For imported goods those extras can be a large share of the total.
When freight and fees sit in a separate bill that is never allocated to the goods, item costs are understated and margins look better than they are. Allocating them, by value, weight or case count, puts the cost where it belongs.
In APFoodz freight is included in the cost of the goods.