diff --git a/PTC/management_dashboard_preview.html b/PTC/management_dashboard_preview.html
index e298a5b..4b80db9 100644
--- a/PTC/management_dashboard_preview.html
+++ b/PTC/management_dashboard_preview.html
@@ -6172,6 +6172,16 @@
                                         <div style={{ fontSize: 18, fontWeight: 700 }}>{yearItem.year}년</div>
                                         <div style={{ fontSize: 22, fontWeight: 700 }}>{fmtEokManagement(yearItem.total_expense || 0)}</div>
                                     </div>
+                                    <div style={{ display: "grid", gridTemplateColumns: "1fr 1fr", gap: 8, marginTop: 8 }}>
+                                        <div style={{ padding: "8px 10px", border: "1px solid rgba(233, 240, 247, 0.9)", borderRadius: 10 }}>
+                                            <div className="subtle" style={{ fontSize: 11 }}>프로젝트 적용 관리비</div>
+                                            <div style={{ marginTop: 4, fontWeight: 700 }}>{fmtEokManagement(yearItem.project_applied_admin_expense || 0)}</div>
+                                        </div>
+                                        <div style={{ padding: "8px 10px", border: "1px solid rgba(233, 240, 247, 0.9)", borderRadius: 10 }}>
+                                            <div className="subtle" style={{ fontSize: 11 }}>공통관리비</div>
+                                            <div style={{ marginTop: 4, fontWeight: 700 }}>{fmtEokManagement(yearItem.common_admin_expense || 0)}</div>
+                                        </div>
+                                    </div>
                                     <div style={{ display: "grid", gap: 8, marginTop: 14 }}>
                                         {(yearItem.categories || []).map((category) => (
                                             <button
@@ -6439,6 +6449,8 @@
                                                     {[
                                                         "연도",
                                                         "총 지출",
+                                                        "프로젝트 적용 관리비",
+                                                        "공통관리비",
                                                         "일반운영비",
                                                         "법정,의무",
                                                         "외부전문,전략",
@@ -6479,6 +6491,12 @@
                                                             <td style={{ padding: "14px", borderBottom: "1px solid var(--line)", textAlign: "right", fontWeight: 700 }}>
                                                                 {fmtEokManagement(yearItem.total_expense || 0)}
                                                             </td>
+                                                            <td style={{ padding: "14px", borderBottom: "1px solid var(--line)", textAlign: "right", fontWeight: 700 }}>
+                                                                {fmtEokManagement(yearItem.project_applied_admin_expense || 0)}
+                                                            </td>
+                                                            <td style={{ padding: "14px", borderBottom: "1px solid var(--line)", textAlign: "right", fontWeight: 700 }}>
+                                                                {fmtEokManagement(yearItem.common_admin_expense || 0)}
+                                                            </td>
                                                             {[
                                                                 "일반운영비",
                                                                 "법정,의무",
diff --git a/server/ptc_api_server.py b/server/ptc_api_server.py
index 189f1eb..5f846c7 100644
--- a/server/ptc_api_server.py
+++ b/server/ptc_api_server.py
@@ -3441,6 +3441,8 @@ class Handler(BaseHTTPRequestHandler):
                             "year": year,
                             "income_supply": 0.0,
                             "total_expense": 0.0,
+                            "project_applied_admin_expense": 0.0,
+                            "common_admin_expense": 0.0,
                             "categories": {key: 0.0 for key in MANAGEMENT_ACCOUNT_CATEGORY_ORDER},
                             "excluded_total": 0.0,
                             "excluded_income_total": 0.0,
@@ -3460,6 +3462,8 @@ class Handler(BaseHTTPRequestHandler):
                             "year": year,
                             "income_supply": 0.0,
                             "total_expense": 0.0,
+                            "project_applied_admin_expense": 0.0,
+                            "common_admin_expense": 0.0,
                             "categories": {key: 0.0 for key in MANAGEMENT_ACCOUNT_CATEGORY_ORDER},
                             "excluded_total": 0.0,
                             "excluded_income_total": 0.0,
@@ -3483,6 +3487,52 @@ class Handler(BaseHTTPRequestHandler):
                         }
                     )
 
+                management_split_rows = conn.execute(
+                    f"""
+                    select
+                        substr(coalesce(transaction_date, ''), 1, 4) as year,
+                        coalesce(project_code, '') as project_code,
+                        account_code_final as account_code,
+                        coalesce(sum(case when in_out = '출금' then supply_amount else 0 end), 0) as expense_supply
+                    from ptc_transactions
+                    {where}
+                    group by substr(coalesce(transaction_date, ''), 1, 4), coalesce(project_code, ''), account_code_final
+                    having year <> ''
+                    """,
+                    values,
+                ).fetchall()
+
+                for row in management_split_rows:
+                    year = (row["year"] or "").strip() or "미상"
+                    account_code = (row["account_code"] or "").strip()
+                    project_code = (row["project_code"] or "").strip()
+                    expense_supply = float(row["expense_supply"] or 0)
+                    if not account_code or expense_supply == 0:
+                        continue
+                    master = ACCOUNT_MASTER.get(account_code) or {}
+                    if master.get("project_type") != "관리":
+                        continue
+                    if (master.get("category") or "") == "인건비":
+                        continue
+                    if year not in by_year:
+                        by_year[year] = {
+                            "year": year,
+                            "income_supply": 0.0,
+                            "total_expense": 0.0,
+                            "project_applied_admin_expense": 0.0,
+                            "common_admin_expense": 0.0,
+                            "categories": {key: 0.0 for key in MANAGEMENT_ACCOUNT_CATEGORY_ORDER},
+                            "excluded_total": 0.0,
+                            "excluded_income_total": 0.0,
+                            "excluded_expense_total": 0.0,
+                            "excluded_accounts": [],
+                        }
+                    is_project_applied = bool(project_code) and "-관리-" not in project_code
+                    if is_project_applied:
+                        by_year[year]["project_applied_admin_expense"] += expense_supply
+                    else:
+                        by_year[year]["common_admin_expense"] += expense_supply
+
                 items = []
                 for year in sorted(by_year.keys()):
                     item = by_year[year]
@@ -3490,6 +3540,8 @@ class Handler(BaseHTTPRequestHandler):
                         "year": item["year"],
                         "income_supply": item["income_supply"],
                         "total_expense": item["total_expense"],
+                        "project_applied_admin_expense": item["project_applied_admin_expense"],
+                        "common_admin_expense": item["common_admin_expense"],
                         "categories": [
                             {"name": category, "amount": item["categories"][category]}
                             for category in MANAGEMENT_ACCOUNT_CATEGORY_ORDER