diff --git a/combine.html b/combine.html
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+++ b/combine.html
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+<!DOCTYPE html>
+<html lang="ko">
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport" content="width=device-width, initial-scale=1.0">
+    <title>프로젝트 통합 실행분석 시스템</title>
+    <script src="https://unpkg.com/react@18/umd/react.production.min.js"></script>
+    <script src="https://unpkg.com/react-dom@18/umd/react-dom.production.min.js"></script>
+    <script src="https://unpkg.com/@babel/standalone/babel.min.js"></script>
+    <script src="https://cdn.tailwindcss.com"></script>
+    <script src="https://cdn.jsdelivr.net/npm/xlsx@0.18.5/dist/xlsx.full.min.js"></script>
+    <script src="https://unpkg.com/lucide@latest"></script>
+    <link href="https://fonts.googleapis.com/css2?family=Pretendard:wght@400;600;800&display=swap" rel="stylesheet">
+    <style>
+        body { font-family: 'Pretendard', sans-serif; letter-spacing: -0.025em; background-color: #f8fafc; font-size: 13px; color: #1e293b; }
+        .custom-scrollbar::-webkit-scrollbar { width: 5px; }
+        .custom-scrollbar::-webkit-scrollbar-track { background: #f1f5f9; }
+        .custom-scrollbar::-webkit-scrollbar-thumb { background: #cbd5e1; border-radius: 10px; }
+        .nav-container { background-color: #f1f5f9; padding: 4px; border-radius: 1rem; display: flex; gap: 3px; }
+        .tab-btn { padding: 6px 18px; border-radius: 0.7rem; font-size: 13px; font-weight: 700; transition: all 0.2s ease; cursor: pointer; border: none; color: #64748b; background-color: transparent; }
+        .tab-btn.active { background-color: #6366f1; color: white; box-shadow: 0 2px 6px rgba(99, 102, 241, 0.2); }
+        .mode-btn { padding: 4px 12px; border-radius: 9999px; font-size: 11px; font-weight: 800; border: 1px solid #e2e8f0; transition: all 0.2s ease; cursor: pointer; background: white; color: #94a3b8; }
+        .mode-btn.active { background-color: #1e293b !important; color: white !important; border-color: #1e293b !important; }
+        .code-chip { background: #eff6ff; padding: 3px 8px; border-radius: 6px; font-size: 11.5px; display: inline-flex; align-items: center; gap: 6px; border: 1px solid #bfdbfe; font-weight: 700; color: #1e40af; }
+        .delete-chip-btn { background: #fee2e2; color: #ef4444; border-radius: 4px; width: 16px; height: 16px; display: flex; align-items: center; justify-content: center; font-size: 12px; cursor: pointer; border: 1px solid #fecaca; }
+        .add-code-trigger { width: 26px; height: 26px; border-radius: 7px; background: #6366f1; color: white; display: flex; align-items: center; justify-content: center; cursor: pointer; border: none; font-size: 18px; font-weight: 600; }
+        .input-emphasize { border: 1px solid #e2e8f0; border-radius: 6px; padding: 6px; font-weight: 800; text-align: right; font-size: 12px; width: 100%; }
+        .input-emphasize:focus { border-color: #6366f1; outline: none; background: #fcfcff; }
+        .input-auto-calc { background-color: #f8fafc !important; color: #6366f1 !important; border: 1px dashed #cbd5e1 !important; cursor: not-allowed; }
+        .modal-overlay { position: fixed; inset: 0; background: rgba(0,0,0,0.6); display: flex; align-items: center; justify-content: center; z-index: 5000; backdrop-filter: blur(3px); }
+        .modal-content { background: white; border-radius: 1.5rem; width: 85%; max-width: 800px; max-height: 85vh; overflow: hidden; display: flex; flex-direction: column; box-shadow: 0 20px 25px -5px rgba(0,0,0,0.2); }
+        .tooltip-container { position: relative; }
+        .tooltip-content { visibility: hidden; width: auto; min-width: 140px; background-color: #1e293b; color: #fff; text-align: center; border-radius: 8px; padding: 10px; position: absolute; z-index: 100; top: 105%; left: 50%; transform: translateX(-50%); margin-top: 6px; opacity: 0; transition: opacity 0.2s; font-size: 10px; pointer-events: none; font-weight: 700; border: 1px solid rgba(255,255,255,0.1); }
+        .tooltip-container:hover .tooltip-content { visibility: visible; opacity: 1; }
+        .group-header-row { background-color: #f8fafc; border-left: 5px solid #6366f1; }
+        .group-title { font-size: 13px; font-weight: 900; color: #334155; text-transform: uppercase; }
+        .status-chip { padding: 2px 10px; border-radius: 9999px; font-size: 10px; font-weight: 900; text-transform: uppercase; }
+        .status-ok { background: #ecfdf5; color: #10b981; border: 1px solid #d1fae5; }
+        .status-warn { background: #fffbeb; color: #f59e0b; border: 1px solid #fef3c7; }
+        .factory-control-box { display: flex; align-items: center; gap: 8px; background: white; padding: 4px 12px; border-radius: 10px; border: 1px solid #e2e8f0; }
+        .factory-year-select { font-size: 12px; font-weight: 800; border: none; outline: none; background: transparent; cursor: pointer; color: #6366f1; }
+        .factory-apply-btn { font-size: 12px; font-weight: 900; color: white; background: #6366f1; padding: 4px 14px; border-radius: 8px; cursor: pointer; border: none; transition: all 0.2s; }
+        @keyframes fadeIn { from { opacity: 0; transform: translateY(5px); } to { opacity: 1; transform: translateY(0); } }
+        .animate-fade { animation: fadeIn 0.3s ease-out forwards; }
+    </style>
+</head>
+<body>
+    <div id="root"></div>
+
+    <script type="text/babel">
+        const { useState, useEffect, useMemo, useRef } = React;
+
+        const CAT_REV = "수입";
+        const CAT_CONST = "시공원가";
+        const CAT_MFG = "제조원가";
+        const CAT_LABOR = "인건비";
+        const CAT_ADMIN = "관리비";
+        const CAT_NON_OP = "기타 수지/자산";
+
+        const CATEGORY_COLORS = { 
+            [CAT_REV]: '#6366f1', 
+            [CAT_CONST]: '#10b981', 
+            [CAT_MFG]: '#ef4444', 
+            [CAT_LABOR]: '#f59e0b', 
+            [CAT_ADMIN]: '#ec4899', 
+            [CAT_NON_OP]: '#94a3b8' 
+        };
+        
+        const GROUP_LABELS = {
+            REVENUE: "수입 (Revenue)",
+            DIRECT: "직접비 (Direct Costs)",
+            FACTORY: "공장가공비 (Factory Costs)",
+            INDIRECT: "직관비 (Indirect/Admin Costs)"
+        };
+
+        const MASTER_JANGHEON = {
+            '101':'현금','103':'보통예금','104':'기타제예금','110':'받을어음','124':'매도가능증권','135':'매입부가세','178':'회원권','191':'출자금','192':'임차보증금','193':'주임종대출금','194':'전도금','195':'보증금','196':'대여금','206':'기계장치(설비)','208':'차량운반구(장비)','210':'공구와기구(공구)','212':'비품(비품)','219':'시설장치(건물)','231':'영업권','241':'사용수익기부자산','254':'예수금','257':'가수금','258':'매출부가세','259':'선수금','260':'단기차입금','290':'주임종차입금','293':'장기차입금','294':'임대보증금','399':'매출부가세','801':'감가상각비(자산)',
+            '401':'공사수입','402':'상품매출','403':'용역수입','404':'기타수입','405':'임대수입',
+            '501':'관리 임금','502':'시공 임금','503':'설계 임금','504':'공무 임금','505':'지원 임금','506':'생산관리 임금','507':'생산직(계) 임금','508':'생산직(일) 노무비','551':'관리 퇴직금','552':'시공 퇴직금','553':'설계 퇴직금','554':'공무 퇴직금','555':'지원 퇴직금','556':'생산관리 퇴직금','557':'생산직(계) 퇴직금','558':'생산직(일) 퇴직금','560':'갑근/주민세','561':'4대보험','562':'일용직 퇴직금','563':'퇴직급여',
+            '601':'주자재','602':'부자재','603':'안전관리비(현장)','604':'제작(능률급)','605':'인장(능률급)','606':'가설(능률급)','607':'판/가(능률급)','608':'장비비','609':'운반비','610':'일용노무비','611':'외주비 등','612':'주재비','613':'출장비','614':'보증/보상비','615':'기타경비','616':'해외출장비','651':'산업안전보건관리비','652':'(불인정)산업안전보건관리비',
+            '701':'철근가공','702':'판넬제작','703':'현장지원','704':'프리빔제작','705':'상품','711':'복리후생비 [제조]','712':'여비교통비 [제조]','713':'접대비 [제조]','714':'통신비 [제조]','715':'수도광열비 [제조]','716':'전력비 [제조]','717':'세금과공과금 [제조]','719':'지급임차료 [제조]','720':'수선비 [제조]','721':'보험료 [제조]','722':'차량유지비 [제조]','723':'연구개발비','724':'운반비 [제조]','726':'도서인쇄비 [제조]','729':'사무용품비 [제조]','730':'소모품비 [제조]','731':'지급수수료 [제조]','734':'장비비 [제조]','737':'관리비 [제조]','739':'소모자재비 [제조]','740':'교육훈련비 [제조]','741':'유지보수료 [제조]','749':'폐기물처리비 [제조]','750':'잡비 [제조]','751':'산업안전보건관리비 [제조]','752':'(불인정)산업안전보건관리비 [제조]',
+            '803':'안전관리비(본사)','811':'복리후생비 [관리]','812':'여비교통비 [관리]','813':'접대비 [관리]','814':'통신비 [관리]','815':'전력비 [관리]','817':'세금과공과금 [관리]','819':'지급임차료 [관리]','821':'보험료 [관리]','822':'차량유지비 [관리]','823':'교육훈련비','825':'교육훈련비 [관리]','826':'도서인쇄비 [관리]','827':'수선비 [관리]','829':'사무용품비 [관리]','830':'소모품비 [관리]','831':'지급수수료 [관리]','833':'광고선전비 [관리]','845':'상품','846':'부서비','849':'지원서비스','850':'공상처리비',
+            '901':'이자수입','902':'잡이익','903':'배당금','904':'국고보조금','911':'이자비용','912':'잡손실','913':'기부금','914':'기술료','999':'법인세등'
+        };
+
+        const MASTER_PTC = {
+            '103':'보통예금','110':'받을어음','124':'매도가능증권','135':'매입부가세','178':'회원권','191':'출자금','192':'임차보증금','193':'주임종대여금','194':'전도금','195':'보증금','196':'대여금','206':'기계장치','208':'차량운반구','210':'공구와기구','212':'비품','219':'시설장치','231':'영업권','241':'사용수익기부자산','257':'가수금','258':'매출부가세','259':'선수금','260':'단기차입금','290':'주임종차입금','293':'장기차입금','294':'임대보증금','401':'공사수입','402':'용역수입','403':'기타수입','501':'관리 임금','502':'공무 임금','503':'시공 임금','504':'설계 임금','505':'지원 임금','511':'관리 퇴직금','512':'공무 퇴직금','513':'시공 퇴직금','514':'설계 퇴직금','515':'지원 퇴직금','521':'소득세','522':'주민세','523':'4대보험','524':'퇴직급여','711':'강관','712':'PHC','713':'결합구','714':'부자재','715':'주자재','721':'항타장비','722':'두부보강','723':'시험용역','724':'노무비','725':'외주비 등','726':'제작','727':'인장','728':'가설','729':'철근가공','730':'공장제작','731':'장비비','732':'유류비','733':'운반비','734':'주재비','735':'기타경비','736':'복리후생비','737':'여비교통비','738':'지급임차료','739':'보증수수료','740':'소모자재비','741':'잡자재대','742':'가스수도료','743':'수선비','744':'안전관리비(현장)','801':'감가상각비(자산)','811':'복리후생비','812':'여비교통비','813':'접대비','814':'통신비','817':'세금과공과금','819':'지급임차료','821':'보험료','822':'차량유지비','823':'연구개발비','825':'교육훈련비','826':'도서인쇄비','827':'광고선전비','829':'사무용품비','830':'소모품비','831':'지급수수료','843':'부서비','849':'지원서비스','850':'안전관리비(본사)','901':'이자수입','902':'국고보조금','903':'잡이익','904':'배당수익','961':'이자비용','962':'잡손실','963':'가지급금','999':'법인세등'
+        };
+
+        const INITIAL_JH_CATEGORIES = [
+            { id: 'income', name: '공사수입', codes: ['401'], type: 'revenue', group: 'REVENUE' },
+            { id: 'mat_main', name: '주자재', codes: ['601'], type: 'cost', group: 'DIRECT' },
+            { id: 'mat_sub', name: '부자재', codes: ['602'], type: 'cost', group: 'DIRECT' },
+            { id: 'eff_prod', name: '제작(능률급)', codes: ['604'], type: 'cost', group: 'DIRECT' },
+            { id: 'eff_tens', name: '인장(능률급)', codes: ['605'], type: 'cost', group: 'DIRECT' },
+            { id: 'eff_inst', name: '가설(능률급)', codes: ['606'], type: 'cost', group: 'DIRECT' },
+            { id: 'eff_sale', name: '판/가(능률급)', codes: ['607'], type: 'cost', group: 'DIRECT' },
+            { id: 'safety', name: '안전관리비 (현장)', codes: ['603'], type: 'cost', group: 'DIRECT' },
+            { id: 'residence', name: '주재비', codes: ['612'], type: 'cost', group: 'DIRECT' },
+            { id: 'site_manager', name: '현장소장인건비', codes: [], type: 'cost', group: 'DIRECT' },
+            { id: 'etc_trip', name: '출장비', codes: ['613'], type: 'cost', group: 'DIRECT' },
+            { id: 'etc_comp', name: '보증/보상비', codes: ['614'], type: 'cost', group: 'DIRECT' },
+            { id: 'etc_misc', name: '기타경비', codes: ['615'], type: 'cost', group: 'DIRECT' },
+            { id: 'etc_overseas', name: '해외출장비', codes: ['616'], type: 'cost', group: 'DIRECT' },
+            { id: 'direct_exp', name: '직접경비 (외주비)', codes: ['611'], type: 'cost', group: 'DIRECT' },
+            { id: 'factory_rebar', name: '철근가공', codes: [], type: 'cost', group: 'FACTORY' },
+            { id: 'factory_predeck', name: 'Pre-Deck제작,운반', codes: [], type: 'cost', group: 'FACTORY' },
+            { id: 'factory_girder', name: '가로보제작,운반', codes: [], type: 'cost', group: 'FACTORY' },
+            { id: 'maint_mold', name: '거푸집', codes: [], type: 'cost', group: 'FACTORY' },
+            { id: 'maint_bench', name: '제작대', codes: [], type: 'cost', group: 'FACTORY' },
+            { id: 'admin_hq', name: '본사관리비', codes: [], type: 'cost', note: '수입 x 15% 자동', isAuto: true, group: 'INDIRECT' },
+            { id: 'as_cost', name: 'A/S 비용', codes: [], type: 'cost', note: '수입 x 3% 자동', isAuto: true, group: 'INDIRECT' }
+        ];
+        const DEFAULT_FACTORY_STANDARDS = {
+            '2023': { factory_rebar: 409355, factory_predeck: 315802, factory_girder: 315802, maint_mold: 122489, maint_bench: 25492 },
+            '2024': { factory_rebar: 497479, factory_predeck: 315802, factory_girder: 315802, maint_mold: 158496, maint_bench: 24061 }
+        };
+        const JANGDONG_BUDGET_FALLBACK = {
+            nonFactoryBudgets: {
+                income: 445133000,
+                mat_main: 112688920.4,
+                mat_sub: 1126889,
+                eff_prod: 64000000,
+                eff_tens: 11200000,
+                eff_inst: 74200000,
+                eff_sale: 21320000,
+                safety: 0,
+                residence: 2880000,
+                site_manager: 0,
+                etc_trip: 0,
+                etc_comp: 0,
+                etc_misc: 3414400,
+                etc_overseas: 0,
+                direct_exp: 2410000,
+                admin_hq: 66769950,
+                as_cost: 13353990,
+                factory_rebar: 11066155.2,
+                factory_predeck: 35230250,
+                factory_girder: 4500000,
+                maint_mold: 5000000,
+                maint_bench: 8000000
+            },
+            factory: {
+                factory_rebar: { unitPrice: 300000, quantity: 36.887184 },
+                factory_predeck: { unitPrice: 230000, quantity: 557 },
+                factory_girder: { unitPrice: 250000, quantity: 18 },
+                maint_mold: { unitPrice: 5000000, quantity: 1 },
+                maint_bench: { unitPrice: 20000, quantity: 400 }
+            },
+            bridgeInfo: {
+                bridgeName: '장동교',
+                contractStart: '2023.03.20.',
+                contractEnd: '2027.06.15.',
+                bridgeType: '거더',
+                location: '전북 완주군 이서면 일대'
+            }
+        };
+
+        function App() {
+            const [activeTab, setActiveTab] = useState('dashboard');
+            const [currentMode, setCurrentMode] = useState('JANGHEON');
+            const [rawData, setRawData] = useState([]);
+            const [uploading, setUploading] = useState(false);
+            const [startDate, setStartDate] = useState('');
+            const [endDate, setEndDate] = useState('');
+            const [selectedPjt, setSelectedPjt] = useState('All');
+            const [searchTerm, setSearchTerm] = useState('');
+            const [activeCategoryFilter, setActiveCategoryFilter] = useState('All');
+            const [budgets, setBudgets] = useState({}); 
+            const [unitPrices, setUnitPrices] = useState({});
+            const [quantities, setQuantities] = useState({});
+            const [budgetUnitPrices, setBudgetUnitPrices] = useState({});
+            const [budgetQuantities, setBudgetQuantities] = useState({});
+            const [jhMapping, setJhMapping] = useState(INITIAL_JH_CATEGORIES);
+            const [mappingTargetId, setMappingTargetId] = useState(null);
+            const [isAccountSelectOpen, setIsAccountSelectOpen] = useState(false);
+            const [isMasterModalOpen, setIsMasterModalOpen] = useState(false);
+            const [masterModalType, setMasterModalType] = useState('JANGHEON');
+            const [factoryYear, setFactoryYear] = useState('2024');
+            const [factoryStandards, setFactoryStandards] = useState(DEFAULT_FACTORY_STANDARDS);
+            const [isFactoryModalOpen, setIsFactoryModalOpen] = useState(false);
+            const [newFactoryYear, setNewFactoryYear] = useState('');
+            const [manualInputs, setManualInputs] = useState({});
+            const [autoBudgetAppliedProjects, setAutoBudgetAppliedProjects] = useState({});
+            const [uploadedProjectPresets, setUploadedProjectPresets] = useState({});
+            const [projectBridgeMeta, setProjectBridgeMeta] = useState({});
+            const jangdongPresetRef = useRef(null);
+            const budgetUploadRef = useRef(null);
+
+            useEffect(() => { if (window.lucide) window.lucide.createIcons(); }, [activeTab, isAccountSelectOpen, isMasterModalOpen, isFactoryModalOpen, rawData, currentMode]);
+
+            const getRoot = (code, mode, pjtName = "", pjtCat = "", desc = "") => {
+                const cStr = String(code).trim();
+                if (cStr === '801') return CAT_NON_OP;
+                if (['401','402','403','404','405'].includes(cStr)) return CAT_REV;
+                const isMfg = (String(pjtName) + String(pjtCat) + String(desc)).toLowerCase().includes('제조');
+                if (mode === 'JANGHEON') {
+                    const c = parseInt(cStr);
+                    if (c >= 600 && c < 700) return isMfg ? CAT_MFG : CAT_CONST;
+                    if (c >= 700 && c < 800) return CAT_MFG;
+                    if (c >= 500 && c < 600) return CAT_LABOR;
+                    if (c >= 800 && c < 900) return CAT_ADMIN;
+                } else {
+                    const c = parseInt(cStr);
+                    if ((c >= 700 && c < 800) || c === 513) return CAT_CONST;
+                    if ((c >= 800 && c < 900) || (c >= 500 && c < 600)) return CAT_ADMIN;
+                }
+                return CAT_NON_OP;
+            };
+
+            const normalizeAccountName = (name) => String(name || '')
+                .replace(/\[[^\]]*\]/g, '')
+                .replace(/\([^)]*\)/g, '')
+                .replace(/\s+/g, '')
+                .trim();
+
+            const findJangheonRecommendationByName = (code, isMfgPjt) => {
+                const c = parseInt(code);
+                if (!Number.isFinite(c)) return null;
+                const fromStart = isMfgPjt ? 600 : 700;
+                const fromEnd = isMfgPjt ? 699 : 799;
+                const toStart = isMfgPjt ? 700 : 600;
+                const toEnd = isMfgPjt ? 799 : 699;
+                if (c < fromStart || c > fromEnd) return null;
+
+                const srcName = MASTER_JANGHEON[String(code)];
+                if (!srcName) return null;
+                const srcNorm = normalizeAccountName(srcName);
+                if (!srcNorm) return null;
+
+                let fallback = null;
+                for (let i = toStart; i <= toEnd; i++) {
+                    const targetCode = String(i);
+                    const tName = MASTER_JANGHEON[targetCode];
+                    if (!tName) continue;
+                    const tNorm = normalizeAccountName(tName);
+                    if (!tNorm) continue;
+                    if (tNorm === srcNorm) return targetCode;
+
+                    // Exact name may not exist across 6xx/7xx, so keep safe keyword-based fallback
+                    if (!fallback) {
+                        const hasTrip = srcNorm.includes('출장') || srcNorm.includes('여비교통');
+                        const hasWarranty = srcNorm.includes('보증') || srcNorm.includes('보상');
+                        const hasSafety = srcNorm.includes('안전');
+                        const hasRent = srcNorm.includes('임차');
+                        const hasTransport = srcNorm.includes('운반');
+                        if (hasTrip && (tNorm.includes('출장') || tNorm.includes('여비교통'))) fallback = targetCode;
+                        else if (hasWarranty && (tNorm.includes('보증') || tNorm.includes('보상'))) fallback = targetCode;
+                        else if (hasSafety && tNorm.includes('안전')) fallback = targetCode;
+                        else if (hasRent && tNorm.includes('임차')) fallback = targetCode;
+                        else if (hasTransport && tNorm.includes('운반')) fallback = targetCode;
+                    }
+                }
+                return fallback;
+            };
+
+            const handleFileUpload = (e) => {
+                const file = e.target.files[0]; if (!file) return;
+                setUploading(true);
+                const reader = new FileReader();
+                reader.onload = (evt) => {
+                    try {
+                        const data = new Uint8Array(evt.target.result);
+                        const workbook = XLSX.read(data, {type: 'array'});
+                        const json = XLSX.utils.sheet_to_json(workbook.Sheets[workbook.SheetNames[0]]);
+                        const newItems = json.map((row, idx) => {
+                            const code = String(row['계정코드'] || row['코드'] || row['계정'] || '').trim();
+                            const supply = parseFloat(String(row['공급가액'] || row['금액'] || row['합계금액'] || 0).replace(/,/g, '')) || 0;
+                            const type = String(row['입/출금'] || row['입출금'] || row['구분'] || '');
+                            const pjt = String(row['프로젝트명'] || row['PJT명'] || row['현장명'] || '미지정').trim();
+                            const pjtCode = String(row['프로젝트코드'] || row['프로젝트 코드'] || row['PJT코드'] || row['PJT 코드'] || row['project no.'] || '').trim();
+                            const cat = String(row['PJT코드_수정'] || row['PJT코드수정'] || '').trim();
+                            const dateRaw = row['거래일'] || row['일자'] || '';
+                            let date = (typeof dateRaw === 'number') ? new Date((dateRaw - 25569) * 86400 * 1000).toISOString().split('T')[0] : String(dateRaw).trim().replace(/[\.\/]/g, '-');
+                            return { id: idx, code, pjt, pjtCode, pjtCategory: cat, date, description: String(row['적요'] || ''), income: type.includes('입') ? supply : 0, expense: type.includes('출') ? supply : 0, isCorrected: false };
+                        });
+                        setRawData(newItems);
+                    } catch (err) { console.error(err); }
+                    setUploading(false);
+                };
+                reader.readAsArrayBuffer(file);
+            };
+
+            const processedData = useMemo(() => {
+                return rawData.map(d => {
+                    const root = getRoot(d.code, currentMode, d.pjt, d.pjtCategory, d.description);
+                    const master = (currentMode === 'JANGHEON') ? MASTER_JANGHEON : MASTER_PTC;
+                    let name = master[d.code.trim()] || "계정 " + d.code;
+                    if (currentMode === 'JANGHEON' && ['601', '602', '612'].includes(String(d.code))) {
+                        name += (root === CAT_MFG ? " [제조]" : " [시공]");
+                    }
+                    // ✅ 601, 602, 612 추천 제외 로직
+                    let recommendation = null;
+                    if (!d.isCorrected && currentMode === 'JANGHEON' && !['601', '602', '612'].includes(String(d.code))) {
+                        const isMfgPjt = (String(d.pjt) + String(d.pjtCategory)).toLowerCase().includes('제조');
+                        recommendation = findJangheonRecommendationByName(String(d.code), isMfgPjt);
+                    }
+                    return { ...d, root, name, recommendation };
+                });
+            }, [rawData, currentMode]);
+
+            const filteredData = useMemo(() => {
+                return processedData.filter(d => {
+                    const m = d.date.substring(0, 7);
+                    const matchDate = (!startDate || m >= startDate) && (!endDate || m <= endDate);
+                    const matchPjt = selectedPjt === 'All' || d.pjt === selectedPjt;
+                    const kw = searchTerm.toLowerCase();
+                    const matchSearch = !searchTerm
+                        || d.code.includes(searchTerm)
+                        || d.name.toLowerCase().includes(kw)
+                        || String(d.pjt || '').toLowerCase().includes(kw)
+                        || String(d.pjtCategory || '').toLowerCase().includes(kw);
+                    return matchDate && matchPjt && matchSearch;
+                });
+            }, [processedData, startDate, endDate, selectedPjt, searchTerm]);
+
+            const inferredProjectFromSearch = useMemo(() => {
+                if (selectedPjt !== 'All' || !searchTerm) return '';
+                const kw = searchTerm.toLowerCase();
+                const matches = [...new Set(rawData.map(r => String(r.pjt || '').trim()).filter(Boolean))]
+                    .filter(p => p.toLowerCase().includes(kw));
+                return matches.length === 1 ? matches[0] : '';
+            }, [selectedPjt, searchTerm, rawData]);
+
+            const activeBudgetProject = useMemo(() => (
+                selectedPjt !== 'All' ? selectedPjt : inferredProjectFromSearch
+            ), [selectedPjt, inferredProjectFromSearch]);
+
+            const stats = useMemo(() => {
+                let rev = 0, costSum = 0, nonOpSum = 0;
+                const breakdown = { [CAT_REV]: 0 };
+                const cats = (currentMode === 'JANGHEON') ? [CAT_CONST, CAT_MFG, CAT_LABOR, CAT_ADMIN] : [CAT_CONST, CAT_ADMIN];
+                cats.forEach(c => breakdown[c] = 0);
+                filteredData.forEach(d => {
+                    if (d.root === CAT_REV) { const amt = d.income - d.expense; rev += amt; breakdown[CAT_REV] += amt; }
+                    else if (breakdown[d.root] !== undefined) { const amt = d.expense - d.income; breakdown[d.root] += amt; costSum += amt; }
+                    else if (d.root === CAT_NON_OP) { nonOpSum += (d.expense - d.income); }
+                });
+                const margin = rev > 0 ? ((rev - costSum) / rev * 100).toFixed(1) : 0;
+                const status = parseFloat(margin) > 15 ? 'EXCELLENT' : parseFloat(margin) > 5 ? 'STABLE' : 'WARN';
+                return { rev, costSum, profit: rev - costSum, breakdown, nonOpSum, margin, status };
+            }, [filteredData, currentMode]);
+
+            const groupedAccountData = useMemo(() => {
+                const grouped = filteredData.reduce((acc, curr) => {
+                    const key = curr.code + '_' + curr.root;
+                    if (!acc[key]) acc[key] = { code: curr.code, root: curr.root, name: curr.name, income: 0, expense: 0 };
+                    acc[key].income += curr.income; acc[key].expense += curr.expense;
+                    return acc;
+                }, {});
+                return Object.values(grouped).filter(i => activeCategoryFilter === 'All' || i.root === activeCategoryFilter).sort((a,b)=>parseInt(a.code)-parseInt(b.code));
+            }, [filteredData, activeCategoryFilter]);
+            
+            const sortedFactoryYears = useMemo(() => (
+                Object.keys(factoryStandards).sort((a, b) => parseInt(a) - parseInt(b))
+            ), [factoryStandards]);
+
+            const jhAnalysisData = useMemo(() => {
+                return jhMapping.map(cat => {
+                    const keyProject = activeBudgetProject || selectedPjt;
+                    const key = `${keyProject}_${cat.id}`;
+                    const rawActual = filteredData.reduce((sum, d) => {
+                        if (cat.codes.includes(d.code)) return sum + (cat.type === 'revenue' ? (d.income - d.expense) : (d.expense - d.income));
+                        return sum;
+                    }, 0);
+                    let actual = rawActual;
+                    let budget = budgets[key] || 0;
+                    if (cat.group === 'FACTORY') {
+                        actual = (unitPrices[key] || 0) * (quantities[key] || 0);
+                        budget = budgets[key] || 0;
+                    }
+                    return { ...cat, actual, budget };
+                });
+            }, [jhMapping, filteredData, budgets, unitPrices, quantities, selectedPjt, activeBudgetProject]);
+
+            const analyticSummaries = useMemo(() => {
+                const inc = jhAnalysisData.find(c => c.id === 'income');
+                const progress = (inc && inc.budget > 0) ? (inc.actual / inc.budget * 100).toFixed(1) : "0.0";
+                const totalCostAct = jhAnalysisData.filter(c => c.type === 'cost').reduce((s, c) => s + c.actual, 0);
+                const totalCostBud = jhAnalysisData.filter(c => c.type === 'cost').reduce((s, c) => s + c.budget, 0);
+                const velocity = totalCostBud > 0 ? (totalCostAct / totalCostBud * 100).toFixed(1) : "0.0";
+                return { progress, velocity };
+            }, [jhAnalysisData]);
+
+            useEffect(() => {
+                if (factoryStandards[factoryYear]) return;
+                const fallbackYear = sortedFactoryYears[sortedFactoryYears.length - 1] || '';
+                if (fallbackYear) setFactoryYear(fallbackYear);
+            }, [factoryStandards, factoryYear, sortedFactoryYears]);
+
+            const handleBudgetInput = (catId, value) => {
+                const targetProject = activeBudgetProject;
+                if (!targetProject) return;
+                const key = `${targetProject}_${catId}`;
+                const num = parseFloat(value);
+                setBudgets(prev => ({ ...prev, [key]: Number.isFinite(num) ? num : 0 }));
+            };
+
+            const handleUnitPriceInput = (catId, value) => {
+                const targetProject = activeBudgetProject;
+                if (!targetProject) return;
+                const key = `${targetProject}_${catId}`;
+                const num = parseFloat(value);
+                setUnitPrices(prev => ({ ...prev, [key]: Number.isFinite(num) ? num : 0 }));
+            };
+
+            const handleQuantityInput = (catId, value) => {
+                const targetProject = activeBudgetProject;
+                if (!targetProject) return;
+                const key = `${targetProject}_${catId}`;
+                const num = parseFloat(value);
+                setQuantities(prev => ({ ...prev, [key]: Number.isFinite(num) ? num : 0 }));
+            };
+
+            const addFactoryYear = () => {
+                const year = String(newFactoryYear).trim();
+                if (!/^\d{4}$/.test(year)) {
+                    window.alert('연도는 4자리 숫자로 입력하세요. 예: 2025');
+                    return;
+                }
+                setFactoryStandards(prev => {
+                    if (prev[year]) {
+                        window.alert('이미 존재하는 연도입니다.');
+                        return prev;
+                    }
+                    const factoryCats = jhMapping.filter(cat => cat.group === 'FACTORY');
+                    const base = prev[factoryYear] || {};
+                    const nextYearRates = {};
+                    factoryCats.forEach(cat => { nextYearRates[cat.id] = Number(base[cat.id]) || 0; });
+                    return { ...prev, [year]: nextYearRates };
+                });
+                setFactoryYear(year);
+                setNewFactoryYear('');
+            };
+
+            const deleteFactoryYear = (year) => {
+                setFactoryStandards(prev => {
+                    const years = Object.keys(prev);
+                    if (years.length <= 1) {
+                        window.alert('최소 1개 연도는 유지되어야 합니다.');
+                        return prev;
+                    }
+                    const next = { ...prev };
+                    delete next[year];
+                    return next;
+                });
+            };
+
+            const updateFactoryStandard = (year, itemId, value) => {
+                const num = parseFloat(value);
+                setFactoryStandards(prev => ({
+                    ...prev,
+                    [year]: { ...(prev[year] || {}), [itemId]: Number.isFinite(num) ? num : 0 }
+                }));
+            };
+
+            const toNum = (v) => {
+                if (typeof v === 'number') return Number.isFinite(v) ? v : 0;
+                if (typeof v === 'string') {
+                    const n = parseFloat(v.replace(/,/g, '').trim());
+                    return Number.isFinite(n) ? n : 0;
+                }
+                return 0;
+            };
+
+            const normalizeText = (v) => String(v || '').replace(/\s+/g, '');
+
+            const toDateString = (v) => {
+                if (!v && v !== 0) return '';
+                if (v instanceof Date && !isNaN(v.getTime())) return v.toISOString().split('T')[0];
+                if (typeof v === 'number') {
+                    if (v > 30000) {
+                        const d = new Date((v - 25569) * 86400 * 1000);
+                        if (!isNaN(d.getTime())) return d.toISOString().split('T')[0];
+                    }
+                    return '';
+                }
+                const s = String(v).trim().replace(/[.\s]+$/g, '');
+                if (/^\d{4}[-./]\d{1,2}[-./]\d{1,2}$/.test(s)) return s.replace(/[./]/g, '-');
+                return '';
+            };
+
+            const extractBridgeInfoFromRows = (rows, selectedProjectName = '') => {
+                const findByLabel = (label, offsets = [1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12]) => {
+                    const target = normalizeText(label);
+                    for (let r = 0; r < rows.length; r++) {
+                        const row = rows[r] || [];
+                        for (let c = 0; c < row.length; c++) {
+                            if (normalizeText(row[c]).includes(target)) {
+                                for (const o of offsets) {
+                                    const cand = row[c + o];
+                                    if (cand !== null && cand !== undefined && String(cand).trim() !== '') return String(cand).trim();
+                                }
+                            }
+                        }
+                    }
+                    return '';
+                };
+
+                const collectDatesNearLabel = (label) => {
+                    const out = [];
+                    const target = normalizeText(label);
+                    for (let r = 0; r < rows.length; r++) {
+                        const row = rows[r] || [];
+                        for (let c = 0; c < row.length; c++) {
+                            if (!normalizeText(row[c]).includes(target)) continue;
+                            const candidates = [
+                                rows[r]?.[c + 1], rows[r]?.[c + 2], rows[r]?.[c + 3], rows[r]?.[c + 4],
+                                rows[r + 1]?.[c], rows[r + 1]?.[c + 1], rows[r + 1]?.[c + 2], rows[r + 1]?.[c + 3]
+                            ];
+                            candidates.forEach(v => {
+                                const d = toDateString(v);
+                                if (d) out.push(d);
+                            });
+                        }
+                    }
+                    return out[0] || '';
+                };
+
+                const collectTextNearLabel = (label) => {
+                    const target = normalizeText(label);
+                    for (let r = 0; r < rows.length; r++) {
+                        const row = rows[r] || [];
+                        for (let c = 0; c < row.length; c++) {
+                            if (!normalizeText(row[c]).includes(target)) continue;
+                            const candidates = [
+                                rows[r]?.[c + 1], rows[r]?.[c + 2], rows[r]?.[c + 3], rows[r]?.[c + 4], rows[r]?.[c + 5], rows[r]?.[c + 6], rows[r]?.[c + 7], rows[r]?.[c + 8],
+                                rows[r + 1]?.[c], rows[r + 1]?.[c + 1], rows[r + 1]?.[c + 2], rows[r + 1]?.[c + 3], rows[r + 1]?.[c + 4]
+                            ];
+                            for (const v of candidates) {
+                                if (v === null || v === undefined) continue;
+                                const t = String(v).trim();
+                                if (!t) continue;
+                                if (normalizeText(t) === target) continue;
+                                return t;
+                            }
+                        }
+                    }
+                    return '';
+                };
+
+                const bridgeName = findByLabel('교량명') || String(selectedProjectName || '').trim();
+                const locationRaw = findByLabel('현장주소');
+                const locationNext = (() => {
+                    for (let r = 0; r < rows.length; r++) {
+                        const row = rows[r] || [];
+                        for (let c = 0; c < row.length; c++) {
+                            if (normalizeText(row[c]).includes('현장주소')) {
+                                const cand = rows[r + 1]?.[c + 6] || rows[r + 1]?.[c + 1];
+                                if (cand !== null && cand !== undefined && String(cand).trim() !== '') return String(cand).trim();
+                            }
+                        }
+                    }
+                    return '';
+                })();
+                const bridgeType = findByLabel('교량제원') || findByLabel('형식');
+                // 계약기간은 날짜 변환이 아니라 원문 텍스트 그대로 우선 사용
+                const contractDateRaw = findByLabel('계약일', [1, 2, 3, 4, 5, 6, 7, 8]) || collectTextNearLabel('계약일');
+                const finishDateRaw = findByLabel('종료일', [1, 2, 3, 4, 5, 6, 7, 8]) || collectTextNearLabel('종료일');
+                const completeDateRaw = findByLabel('준공일', [1, 2, 3, 4, 5, 6, 7, 8]) || collectTextNearLabel('준공일');
+                const contractStart = String(contractDateRaw || collectDatesNearLabel('계약일') || collectDatesNearLabel('시작일') || collectDatesNearLabel('착공일') || '').trim();
+                const contractEnd = String(finishDateRaw || completeDateRaw || collectDatesNearLabel('종료일') || collectDatesNearLabel('준공일') || '').trim();
+                const location = (locationNext && locationNext.length > locationRaw.length) ? locationNext : (locationRaw || locationNext);
+                return { bridgeName, contractStart, contractEnd, bridgeType, location };
+            };
+
+            const makeBridgeSummary = (info, fallbackName = '') => {
+                if (!info) return '';
+                const name = info.bridgeName || fallbackName || '해당 교량';
+                const locationPart = info.location ? `${info.location}에서` : '현장에서';
+                const typePart = info.bridgeType ? `${info.bridgeType} 형식의 ` : '';
+                const period = (info.contractStart && info.contractEnd)
+                    ? `${info.contractStart}부터 ${info.contractEnd}까지`
+                    : '계약일로부터 종료일까지';
+                return `${name}는 ${locationPart} 진행되는 ${typePart}교량 공사입니다. ${period} 공정 및 예산을 관리합니다.`;
+            };
+
+            const makeBudgetPresetFromSheet = (sheet) => {
+                const rows = XLSX.utils.sheet_to_json(sheet, { header: 1, raw: true, defval: null });
+                const amount = (r) => toNum(rows[r]?.[18]);
+                const unit = (r) => toNum(rows[r]?.[8]);
+                const qty = (r) => toNum(rows[r]?.[31]);
+                const findRows = (keyword) => rows.reduce((acc, row, idx) => {
+                    if (String(row[2] || '').includes(keyword)) acc.push(idx);
+                    return acc;
+                }, []);
+                const firstRow = (keyword) => findRows(keyword)[0];
+                const lastRow = (keyword) => {
+                    const list = findRows(keyword);
+                    return list.length ? list[list.length - 1] : undefined;
+                };
+                const exactRow = (keyword) => {
+                    const target = normalizeText(keyword);
+                    for (let i = 0; i < rows.length; i++) {
+                        const label = normalizeText(rows[i]?.[2] || '');
+                        if (label === target) return i;
+                    }
+                    const list = findRows(keyword);
+                    return list.length ? list[list.length - 1] : undefined;
+                };
+
+                const rowEffSalePrecast = firstRow('Precast 가로보');
+                const rowEffSalePreDeck = firstRow('Pre-Deck 설치');
+                const rowDirectExpense = firstRow('5.직접경비');
+                const rowSafety = lastRow('안전관리비');
+                const rowFactoryRebar = exactRow('철근가공');
+                const rowFactoryPreDeck = exactRow('Pre-Deck제작');
+                const rowFactoryGirder = exactRow('가로보제작');
+                const rowMaintMold = exactRow('거푸집');
+                const rowMaintBench = exactRow('제작대');
+
+                const incomeFromAdmin = amount(firstRow('본사관리비')) > 0 ? amount(firstRow('본사관리비')) / 0.15 : 0;
+                const incomeFromAs = amount(firstRow('AS 비용')) > 0 ? amount(firstRow('AS 비용')) / 0.03 : 0;
+                const income = incomeFromAdmin || incomeFromAs || 0;
+
+                const nonFactoryBudgets = {
+                    income,
+                    mat_main: amount(firstRow('주자재')),
+                    mat_sub: amount(firstRow('부자재')),
+                    eff_prod: amount(firstRow('거더 제작')),
+                    eff_tens: amount(firstRow('거더인장')),
+                    eff_inst: amount(firstRow('거더거치')),
+                    eff_sale: amount(rowEffSalePrecast) + amount(rowEffSalePreDeck),
+                    safety: amount(rowSafety),
+                    residence: amount(firstRow('주재비')),
+                    site_manager: 0,
+                    etc_trip: 0,
+                    etc_comp: 0,
+                    etc_misc: amount(firstRow('기타비')),
+                    etc_overseas: 0,
+                    direct_exp: amount(rowDirectExpense),
+                    admin_hq: amount(firstRow('본사관리비')),
+                    as_cost: amount(firstRow('AS 비용')),
+                    factory_rebar: amount(rowFactoryRebar),
+                    factory_predeck: amount(rowFactoryPreDeck),
+                    factory_girder: amount(rowFactoryGirder),
+                    maint_mold: amount(rowMaintMold),
+                    maint_bench: amount(rowMaintBench)
+                };
+
+                const makeFactoryEntry = (rowIdx) => {
+                    const u = unit(rowIdx);
+                    const a = amount(rowIdx);
+                    const q = qty(rowIdx) || (u > 0 ? (a / u) : 0);
+                    return { unitPrice: u || a, quantity: q || (a > 0 ? 1 : 0) };
+                };
+
+                const factory = {
+                    factory_rebar: makeFactoryEntry(rowFactoryRebar),
+                    factory_predeck: makeFactoryEntry(rowFactoryPreDeck),
+                    factory_girder: makeFactoryEntry(rowFactoryGirder),
+                    maint_mold: makeFactoryEntry(rowMaintMold),
+                    maint_bench: makeFactoryEntry(rowMaintBench)
+                };
+                const bridgeInfo = extractBridgeInfoFromRows(rows, selectedPjt);
+                return { nonFactoryBudgets, factory, bridgeInfo };
+            };
+
+            const applyPresetToProject = (projectName, preset) => {
+                setBudgets(prev => {
+                    const next = { ...prev };
+                    Object.entries(preset.nonFactoryBudgets || {}).forEach(([id, val]) => {
+                        next[`${projectName}_${id}`] = toNum(val);
+                    });
+                    return next;
+                });
+                setUnitPrices(prev => {
+                    const next = { ...prev };
+                    Object.entries(preset.factory || {}).forEach(([id, val]) => {
+                        next[`${projectName}_${id}`] = toNum(val.unitPrice);
+                    });
+                    return next;
+                });
+                setQuantities(prev => {
+                    const next = { ...prev };
+                    Object.entries(preset.factory || {}).forEach(([id, val]) => {
+                        next[`${projectName}_${id}`] = toNum(val.quantity);
+                    });
+                    return next;
+                });
+                setBudgetQuantities(prev => {
+                    const next = { ...prev };
+                    Object.entries(preset.factory || {}).forEach(([id, val]) => {
+                        next[`${projectName}_${id}`] = toNum(val.quantity);
+                    });
+                    return next;
+                });
+                setBudgetUnitPrices(prev => {
+                    const next = { ...prev };
+                    Object.entries(preset.factory || {}).forEach(([id, val]) => {
+                        next[`${projectName}_${id}`] = toNum(val.unitPrice);
+                    });
+                    return next;
+                });
+                setAutoBudgetAppliedProjects(prev => ({ ...prev, [projectName]: true }));
+                if (preset.bridgeInfo) {
+                    setProjectBridgeMeta(prev => ({ ...prev, [projectName]: preset.bridgeInfo }));
+                }
+            };
+
+            const pickBestSheetName = (workbook, projectName, fileName = '') => {
+                const sheetNames = workbook.SheetNames || [];
+                const p = String(projectName || '').trim();
+                const f = String(fileName || '');
+                if ((p.includes('장동교') || f.includes('장동교')) && sheetNames.some(n => String(n).includes('장동교'))) {
+                    return sheetNames.find(n => String(n).includes('장동교'));
+                }
+                if (!p) return sheetNames[0];
+                const exact = sheetNames.find(n => String(n).trim() === p);
+                if (exact) return exact;
+                const partial = sheetNames.find(n => String(n).includes(p) || p.includes(String(n)));
+                if (partial) return partial;
+
+                // 프로젝트명 매칭이 안 되면 예산 항목 키워드 점수로 시트 선택
+                const scoreSheet = (name) => {
+                    const ws = workbook.Sheets?.[name];
+                    if (!ws) return -1;
+                    const rows = XLSX.utils.sheet_to_json(ws, { header: 1, raw: true, defval: null });
+                    const keywords = ['주자재', '부자재', '철근가공', 'Pre-Deck제작', '가로보제작', '거푸집', '제작대', '본사관리비', 'AS 비용'];
+                    const head = rows.slice(0, 80);
+                    let score = 0;
+                    head.forEach(row => {
+                        const line = row.map(v => String(v || '')).join(' ');
+                        keywords.forEach(k => { if (line.includes(k)) score += 1; });
+                        if (line.includes(p)) score += 5;
+                    });
+                    return score;
+                };
+
+                let best = sheetNames[0];
+                let bestScore = -1;
+                sheetNames.forEach(name => {
+                    const s = scoreSheet(name);
+                    if (s > bestScore) { bestScore = s; best = name; }
+                });
+                return best;
+            };
+
+            const handleBudgetTemplateUpload = (e) => {
+                const file = e.target.files?.[0];
+                const targetProject = selectedPjt !== 'All' ? selectedPjt : inferredProjectFromSearch;
+                if (!file || !targetProject) return;
+                const reader = new FileReader();
+                reader.onload = (evt) => {
+                    try {
+                        const arr = evt.target.result;
+                        const wb = XLSX.read(arr, { type: 'array' });
+                        const sheetName = pickBestSheetName(wb, targetProject, file.name);
+                        const sheet = wb.Sheets[sheetName];
+                        if (!sheet) throw new Error('시트를 찾지 못했습니다.');
+                        const preset = makeBudgetPresetFromSheet(sheet);
+                        setUploadedProjectPresets(prev => ({ ...prev, [targetProject]: preset }));
+                        applyPresetToProject(targetProject, preset);
+                    } catch (err) {
+                        console.error('예산서 업로드/적용 실패:', err);
+                        window.alert('예산서 적용에 실패했습니다. 시트 구조를 확인해 주세요.');
+                    } finally {
+                        if (budgetUploadRef.current) budgetUploadRef.current.value = '';
+                    }
+                };
+                reader.readAsArrayBuffer(file);
+            };
+
+            const loadJangdongPreset = async () => {
+                if (jangdongPresetRef.current) return jangdongPresetRef.current;
+                let preset = null;
+                try {
+                    const filePath = '공사실행예산서(장동교).xlsx';
+                    const res = await fetch(encodeURI(filePath));
+                    if (!res.ok) throw new Error('예산서 파일 로드 실패');
+                    const arr = await res.arrayBuffer();
+                    const wb = XLSX.read(arr, { type: 'array' });
+                    const targetName = wb.SheetNames.find(name => String(name).includes('장동교')) || wb.SheetNames[0];
+                    const sheet = wb.Sheets[targetName];
+                    if (!sheet) throw new Error('장동교 시트를 찾을 수 없음');
+                    preset = makeBudgetPresetFromSheet(sheet);
+                } catch (err) {
+                    console.warn('장동교 예산서 파일 로드 실패, 기본값 사용:', err);
+                    preset = JANGDONG_BUDGET_FALLBACK;
+                }
+                jangdongPresetRef.current = preset;
+                return preset;
+            };
+
+            useEffect(() => {
+                if (currentMode !== 'JANGHEON') return;
+                if (selectedPjt === 'All') return;
+                if (autoBudgetAppliedProjects[selectedPjt]) return;
+                if (uploadedProjectPresets[selectedPjt]) {
+                    applyPresetToProject(selectedPjt, uploadedProjectPresets[selectedPjt]);
+                    return;
+                }
+                if (!String(selectedPjt).includes('장동교')) return;
+
+                (async () => {
+                    try {
+                        const preset = await loadJangdongPreset();
+                        applyPresetToProject(selectedPjt, preset);
+                    } catch (err) {
+                        console.error('장동교 예산 자동반영 실패:', err);
+                    }
+                })();
+            }, [currentMode, selectedPjt, autoBudgetAppliedProjects, uploadedProjectPresets, inferredProjectFromSearch]);
+
+            const bridgeTargetPjt = useMemo(() => (
+                selectedPjt !== 'All' ? selectedPjt : inferredProjectFromSearch
+            ), [selectedPjt, inferredProjectFromSearch]);
+
+            const currentBridgeInfo = useMemo(() => {
+                if (!bridgeTargetPjt) return null;
+                if (projectBridgeMeta[bridgeTargetPjt]) return projectBridgeMeta[bridgeTargetPjt];
+                if (currentMode === 'JANGHEON' && String(bridgeTargetPjt).includes('장동교')) return JANGDONG_BUDGET_FALLBACK.bridgeInfo;
+                return null;
+            }, [currentMode, bridgeTargetPjt, projectBridgeMeta]);
+
+            const currentBridgeSummary = useMemo(() => (
+                makeBridgeSummary(currentBridgeInfo, bridgeTargetPjt || selectedPjt)
+            ), [currentBridgeInfo, bridgeTargetPjt, selectedPjt]);
+
+            // ✅ 기준단가 자동 반영 로직 (수정)
+            const applyStandards = () => {
+                const std = factoryStandards[factoryYear];
+                if (!std) return;
+
+                const factoryIds = jhMapping.filter(cat => cat.group === 'FACTORY').map(cat => cat.id);
+                const targetProjects = selectedPjt === 'All'
+                    ? ['All', ...new Set(rawData.map(item => item.pjt).filter(Boolean))]
+                    : [selectedPjt];
+
+                setUnitPrices(prev => {
+                    const next = { ...prev };
+                    targetProjects.forEach(pjt => {
+                        factoryIds.forEach(id => {
+                            if (std[id] !== undefined) next[`${pjt}_${id}`] = std[id];
+                        });
+                    });
+                    return next;
+                });
+            };
+
+            const applyCorrection = (id, newCode) => {
+                if (!newCode) return;
+                setRawData(prev => prev.map(item => item.id === id ? { ...item, code: String(newCode).trim(), isCorrected: true } : item));
+            };
+
+            const addCodeToMapping = (code) => {
+                setJhMapping(p => p.map(c => c.id === mappingTargetId ? {...c, codes: [...new Set([...c.codes, code])]} : c));
+                setIsAccountSelectOpen(false);
+            };
+
+            return (
+                <div className="bg-[#f8fafc] min-h-screen text-slate-900 font-bold pb-20">
+                    <div className="max-w-[1440px] mx-auto p-4 md:p-8 space-y-6">
+                        <header className="flex justify-between items-center bg-white p-4 rounded-3xl shadow-sm border border-slate-200">
+                            <div className="flex items-center gap-4">
+                                <div className="bg-indigo-600 p-2.5 rounded-xl text-white shadow-lg font-bold"><i className="lucide-activity w-5 h-5"></i></div>
+                                <div><h1 className="text-xl font-black text-slate-900 leading-none">통합 실행분석 시스템</h1><div className="flex gap-2 mt-1.5"><button onClick={() => setCurrentMode('JANGHEON')} className={`mode-btn ${currentMode === 'JANGHEON' ? 'active' : ''}`}>장헌산업</button><button onClick={() => setCurrentMode('PTC')} className={`mode-btn ${currentMode === 'PTC' ? 'active' : ''}`}>PTC</button></div></div>
+                            </div>
+                            <div className="flex items-center gap-4">
+                                <nav className="nav-container font-bold"><button onClick={() => setActiveTab('dashboard')} className={`tab-btn ${activeTab === 'dashboard' ? 'active' : ''}`}>대시보드</button><button onClick={() => setActiveTab('analysis')} className={`tab-btn ${activeTab === 'analysis' ? 'active' : ''}`}>실행 예산 분석</button></nav>
+                                <label className="px-5 py-2.5 bg-indigo-600 text-white rounded-2xl cursor-pointer text-sm font-bold shadow-md flex items-center gap-2">데이터 업로드<input type="file" className="hidden" accept=".xlsx, .xls" onChange={handleFileUpload} /></label>
+                            </div>
+                        </header>
+
+                        <div className="grid grid-cols-3 gap-6 bg-white p-5 rounded-3xl border shadow-sm font-bold">
+                            <div className="space-y-1.5"><label className="text-[10px] text-slate-400 font-black uppercase">Date Range</label><div className="flex gap-2"><input type="month" className="w-full bg-slate-50 rounded-xl p-2.5 border border-slate-100 outline-none font-bold" value={startDate} onChange={e => setStartDate(e.target.value)} /><input type="month" className="w-full bg-slate-50 rounded-xl p-2.5 border border-slate-100 outline-none font-bold" value={endDate} onChange={e => setEndDate(e.target.value)} /></div></div>
+                            <div className="space-y-1.5"><label className="text-[10px] text-slate-400 font-bold uppercase">Project Selection</label><select className="w-full bg-slate-50 rounded-xl p-3 border border-slate-100 outline-none cursor-pointer font-bold" value={selectedPjt} onChange={e => setSelectedPjt(e.target.value)}><option value="All">전체 프로젝트 보기</option>{[...new Set(rawData.map(r => r.pjt))].sort().map(p => <option key={p} value={p}>{p}</option>)}</select></div>
+                            <div className="space-y-1.5 font-bold">
+                                <label className="text-[10px] text-slate-400 font-bold uppercase">Search</label>
+                                <input type="text" placeholder="검색..." className="w-full bg-slate-50 rounded-xl p-3 border border-slate-100 outline-none font-bold" value={searchTerm} onChange={e => setSearchTerm(e.target.value)} />
+                                {activeTab === 'analysis' && (selectedPjt !== 'All' || inferredProjectFromSearch) && (
+                                    <label className="inline-flex mt-1 px-4 py-2 bg-emerald-600 text-white rounded-xl cursor-pointer text-[11px] font-black shadow-sm items-center gap-2">
+                                        {(selectedPjt !== 'All' ? selectedPjt : inferredProjectFromSearch)} 예산서 업로드
+                                        <input ref={budgetUploadRef} type="file" className="hidden" accept=".xlsx, .xls" onChange={handleBudgetTemplateUpload} />
+                                    </label>
+                                )}
+                            </div>
+                        </div>
+
+                        {currentBridgeInfo && (
+                            <div className="bg-white p-5 rounded-3xl border shadow-sm">
+                                <div className="text-[10px] text-slate-400 font-black uppercase mb-3">Bridge Info</div>
+                                <div className="grid grid-cols-2 md:grid-cols-4 gap-3 text-xs">
+                                    <div className="bg-slate-50 rounded-xl p-3">
+                                        <div className="text-slate-400 font-black mb-1">교량명</div>
+                                        <div className="text-slate-800 font-bold">{currentBridgeInfo.bridgeName || selectedPjt}</div>
+                                    </div>
+                                    <div className="bg-slate-50 rounded-xl p-3">
+                                        <div className="text-slate-400 font-black mb-1">계약기간</div>
+                                        <div className="text-slate-800 font-bold">{(currentBridgeInfo.contractStart && currentBridgeInfo.contractEnd) ? `${currentBridgeInfo.contractStart} ~ ${currentBridgeInfo.contractEnd}` : '-'}</div>
+                                    </div>
+                                    <div className="bg-slate-50 rounded-xl p-3">
+                                        <div className="text-slate-400 font-black mb-1">교량 형식</div>
+                                        <div className="text-slate-800 font-bold">{currentBridgeInfo.bridgeType || '-'}</div>
+                                    </div>
+                                    <div className="bg-slate-50 rounded-xl p-3">
+                                        <div className="text-slate-400 font-black mb-1">현장 위치</div>
+                                        <div className="text-slate-800 font-bold">{currentBridgeInfo.location || '-'}</div>
+                                    </div>
+                                </div>
+                                <p className="mt-4 text-sm text-slate-700 font-bold">{currentBridgeSummary}</p>
+                            </div>
+                        )}
+
+                        {activeTab === 'dashboard' ? (
+                            <div className="space-y-6 animate-fade">
+                                <div className="grid grid-cols-3 gap-6 text-center font-bold">
+                                    <div className="bg-white p-6 rounded-3xl border shadow-sm font-bold"><p className="text-xs text-emerald-500 font-black">REVENUE</p><p className="text-2xl font-black">{stats.rev.toLocaleString()}원</p></div>
+                                    <div className="bg-white p-6 rounded-3xl border shadow-sm font-bold"><p className="text-xs text-rose-500 font-black">EXPENSE</p><p className="text-2xl font-black">{stats.costSum.toLocaleString()}원</p></div>
+                                    <div className="bg-[#111827] p-6 rounded-3xl text-white shadow-xl font-bold"><p className="text-xs text-indigo-300 font-black">PROFIT</p><p className={`text-2xl font-black ${stats.profit >= 0 ? 'text-white' : 'text-rose-400'}`}>{stats.profit.toLocaleString()}원</p></div>
+                                </div>
+
+                                <div className="grid grid-cols-2 gap-6 font-bold">
+                                    <div className="bg-white p-8 rounded-3xl border shadow-sm flex flex-col font-bold">
+                                        <h3 className="text-sm font-black text-slate-800 mb-6 flex items-center gap-2 font-bold"><i className="lucide-pie-chart text-indigo-600 w-4 h-4"></i> 수익/지출 비중 분석</h3>
+                                        <div className="space-y-4">
+                                            {Object.entries(stats.breakdown).sort((a,b)=>Math.abs(b[1])-Math.abs(a[1])).map(([cat, val]) => {
+                                                const total = Object.values(stats.breakdown).reduce((s,v)=>s+Math.abs(v), 0) || 1;
+                                                const pct = (Math.abs(val) / total * 100).toFixed(1);
+                                                return (
+                                                    <div key={cat} onClick={() => setActiveCategoryFilter(cat)} className={`p-2.5 rounded-xl cursor-pointer hover:bg-slate-50 transition-all ${activeCategoryFilter === cat ? 'bg-indigo-50 border border-indigo-100 font-bold' : ''}`}>
+                                                        <div className="flex justify-between text-xs mb-1.5 font-bold"><span>{cat} ({pct}%)</span><span className="font-black text-slate-700">{val.toLocaleString()}원</span></div>
+                                                        <div className="w-full bg-slate-100 h-2 rounded-full overflow-hidden font-bold"><div className="h-full transition-all" style={{width: `${pct}%`, backgroundColor: CATEGORY_COLORS[cat] || '#94a3b8'}}></div></div>
+                                                    </div>
+                                                );
+                                            })}
+                                            <div onClick={() => setActiveCategoryFilter(CAT_NON_OP)} className={`mt-5 pt-5 border-t cursor-pointer hover:bg-slate-50 p-2.5 rounded-xl ${activeCategoryFilter === CAT_NON_OP ? 'bg-slate-50 border border-slate-200' : ''}`}><div className="flex justify-between text-xs text-slate-400 font-black"><span>기타 수지/자산 합계</span><span>{stats.nonOpSum.toLocaleString()}원</span></div></div>
+                                        </div>
+                                    </div>
+                                    <div className="bg-white p-8 rounded-3xl border shadow-sm h-[500px] flex flex-col font-bold">
+                                        <h3 className="text-sm font-black text-slate-800 mb-6 flex items-center gap-2 font-bold"><i className="lucide-list text-indigo-600 w-4 h-4 font-bold"></i> 정산 상세 내역 ({activeCategoryFilter})</h3>
+                                        <div className="flex-1 overflow-y-auto pr-1 custom-scrollbar space-y-2.5 font-bold">
+                                            {groupedAccountData.map((i, idx) => (
+                                                <div key={idx} className="tooltip-container">
+                                                    <div className="tooltip-content font-bold">입금: {i.income.toLocaleString()} / 출금: {i.expense.toLocaleString()}</div>
+                                                    <div className="flex items-center justify-between p-4 bg-slate-50 rounded-2xl border border-slate-100 hover:border-indigo-300 transition-all">
+                                                        <div className="flex items-center gap-4">
+                                                            <span className="text-[10px] font-mono text-slate-400">{i.code}</span>
+                                                            <span className="text-[13.5px] font-bold text-slate-700">{i.name}</span>
+                                                        </div>
+                                                        <span className="text-[13.5px] font-black text-slate-900">{(i.root === CAT_REV ? i.income-i.expense : i.expense-i.income).toLocaleString()}원</span>
+                                                    </div>
+                                                </div>
+                                            ))}
+                                        </div>
+                                    </div>
+                                </div>
+                                
+                                <div className="bg-white rounded-3xl border border-amber-100 shadow-sm overflow-hidden mt-2 font-bold">
+                                    <div className="px-10 py-6 bg-amber-50/40 border-b border-amber-100 flex justify-between items-center font-bold">
+                                        <div className="flex items-center gap-4 font-bold"><div className="bg-amber-100 p-3 rounded-2xl text-amber-600 font-bold"><i className="lucide-alert-triangle w-5 h-5"></i></div><h3 className="text-base font-black text-amber-900">계정 체계 교정 제안</h3></div>
+                                        <div className="flex gap-2">
+                                            <button onClick={() => { setMasterModalType('JANGHEON'); setIsMasterModalOpen(true); }} className="px-5 py-2.5 bg-white text-indigo-600 border border-indigo-100 rounded-xl text-xs font-black shadow-sm">장헌 계정표</button>
+                                            <button onClick={() => { setMasterModalType('PTC'); setIsMasterModalOpen(true); }} className="px-5 py-2.5 bg-white text-indigo-600 border border-indigo-100 rounded-xl text-xs font-black shadow-sm font-bold">PTC 계정표</button>
+                                        </div>
+                                    </div>
+                                    <div className="overflow-x-auto font-bold"><table className="w-full text-sm text-left font-bold"><thead><tr className="bg-slate-50 text-slate-400 border-b uppercase font-bold"><th className="p-4 pl-10 font-bold">코드</th><th>유형</th><th>프로젝트코드</th><th>명칭</th><th>적요</th><th className="text-right">금액</th><th className="text-center font-bold">교정 적용</th></tr></thead><tbody className="divide-y divide-slate-100 text-slate-700">
+                                        {filteredData.filter(d => d.recommendation).map(item => (<tr key={item.id} className="hover:bg-amber-50/10 transition-colors font-bold font-bold font-bold"><td className="p-3 pl-10 font-mono text-slate-400 font-bold">{item.code}</td><td><span className={`px-2 py-0.5 rounded-full text-[10px] font-black ${item.pjtCategory.includes('제조') ? 'bg-rose-50 text-rose-600' : 'bg-emerald-50 text-emerald-600'}`}>{item.pjtCategory.includes('제조') ? '제조' : '시공/기타'}</span></td><td className="font-mono text-xs text-slate-500 font-bold">{item.pjtCode || '-'}</td><td className="font-bold">{item.name}</td><td className="max-w-[320px] truncate text-slate-500 font-bold" title={item.description || ''}>{item.description || '-'}</td><td className="text-right font-black font-bold font-bold">{Math.max(item.income, item.expense).toLocaleString()}원</td><td className="p-3 text-center"><div className="flex gap-2 justify-center items-center font-bold"><button onClick={() => applyCorrection(item.id, item.recommendation)} className="px-4 py-2 bg-amber-500 text-white rounded-xl text-xs font-black shadow-md">권장: {item.recommendation}</button><input type="text" placeholder="코드" className="border border-slate-200 rounded-xl p-2 w-16 text-center text-xs outline-none" onChange={e => setManualInputs({...manualInputs, [item.id]: e.target.value})} /><button onClick={() => applyCorrection(item.id, manualInputs[item.id])} className="px-3 py-2 bg-slate-800 text-white rounded-xl text-xs font-black">적용</button></div></td></tr>))}
+                                    </tbody></table></div>
+                                </div>
+                            </div>
+                        ) : (
+                            <div className="space-y-6 animate-fade font-bold font-bold">
+                                <div className="grid grid-cols-2 gap-6 font-bold font-bold">
+                                    <div className="bg-white p-10 rounded-[2.5rem] border border-slate-100 shadow-sm flex flex-col items-center justify-center space-y-4 font-bold">
+                                        <h4 className="text-sm font-black text-slate-400">실행 공정률 (수입기준)</h4>
+                                        <div className="text-5xl font-black text-indigo-600">{analyticSummaries.progress}%</div>
+                                        <div className="w-full bg-slate-100 h-2 rounded-full overflow-hidden font-bold"><div className="h-full bg-indigo-600 transition-all duration-1000" style={{width: `${Math.min(analyticSummaries.progress, 100)}%`}}></div></div>
+                                    </div>
+                                    <div className="bg-white p-10 rounded-[2.5rem] border border-slate-100 shadow-sm flex flex-col items-center justify-center space-y-4 font-bold">
+                                        <h4 className="text-sm font-black text-slate-400 font-bold">예산 소진 속도 (지출기준)</h4>
+                                        <div className="text-5xl font-black text-emerald-600">{analyticSummaries.velocity}%</div>
+                                        <div className="w-full bg-slate-100 h-2 rounded-full overflow-hidden font-bold"><div className="h-full bg-emerald-500 transition-all duration-1000" style={{width: `${Math.min(analyticSummaries.velocity, 100)}%`}}></div></div>
+                                    </div>
+                                </div>
+
+                                <div className="bg-white p-8 rounded-[2.5rem] border shadow-sm font-bold overflow-hidden font-bold">
+                                    <table className="w-full text-sm text-left border-collapse font-bold">
+                                        <thead className="bg-slate-50 text-slate-400 border-b font-bold font-bold"><tr><th className="p-4 pl-10 uppercase">운영 분류</th><th>계정 매핑</th><th className="text-right">실제 집행(A)</th><th className="text-center font-bold">실행 예산(B)</th><th className="text-right font-bold">집행률</th></tr></thead>
+                                        <tbody className="font-bold">
+                                            {currentMode === 'JANGHEON' ? Object.entries(GROUP_LABELS).map(([gk, gl]) => (
+                                                <React.Fragment key={gk}>
+                                                    <tr className="group-header-row font-bold"><td colSpan="5" className="p-4 font-bold"><div className="flex items-center justify-between font-bold"><span className="group-title ml-8 font-bold">{gl}</span>{gk === 'FACTORY' && (<div className="flex items-center gap-3 font-bold"><div className="factory-control-box font-bold font-bold"><select className="factory-year-select font-bold" value={factoryYear} onChange={e => setFactoryYear(e.target.value)}>{sortedFactoryYears.map(y => <option key={y} value={y}>{y}년 단가</option>)}</select><button onClick={() => setIsFactoryModalOpen(true)} className="px-3 py-1.5 rounded-lg border border-indigo-200 text-indigo-600 text-[11px] font-black">단가 관리</button><div className="w-px h-4 bg-slate-200 mx-1 font-bold"></div><button onClick={applyStandards} className="factory-apply-btn font-bold font-bold">기준단가 적용</button></div></div>)}</div></td></tr>
+                                                    {jhAnalysisData.filter(c => c.group === gk).map(cat => {
+                                                        const rate = ['admin_hq', 'as_cost'].includes(cat.id)
+                                                            ? "100.0"
+                                                            : (cat.budget > 0 ? (cat.actual / cat.budget * 100).toFixed(1) : "0.0");
+                                                        const sk = `${(activeBudgetProject || selectedPjt)}_${cat.id}`;
+                                                        const budgetUnit = budgetUnitPrices[sk] || 0;
+                                                        const budgetQty = budgetQuantities[sk] || 0;
+                                                        const hideMapping = cat.group === 'FACTORY' || ['admin_hq', 'as_cost', 'site_manager'].includes(cat.id);
+                                                        const hideActual = ['admin_hq', 'as_cost', 'site_manager'].includes(cat.id);
+                                                        return (
+                                                            <tr key={cat.id} className="hover:bg-slate-50 border-b border-slate-50 transition-colors font-bold font-bold"><td className="p-4 pl-12 font-black text-slate-700 w-48 font-bold">{cat.name}</td>
+                                                                <td>{hideMapping ? <span className="text-slate-300 font-black">-</span> : <div className="flex flex-wrap gap-2 items-center font-bold font-bold">{cat.codes.map(c => (<span key={c} className="code-chip font-bold font-bold">{c}<button onClick={() => setJhMapping(p => p.map(x => x.id === cat.id ? {...x, codes: x.codes.filter(v => v !== c)} : x))} className="delete-chip-btn font-bold font-bold">-</button></span>))}<button onClick={() => {setMappingTargetId(cat.id); setIsAccountSelectOpen(true);}} className="add-code-trigger shadow-md font-bold font-bold">+</button></div>}</td>
+                                                                <td className="text-right font-black w-40 font-bold font-bold">
+                                                                    {cat.group === 'FACTORY' ? (
+                                                                        <div className="flex items-center gap-2 justify-end font-bold font-bold">
+                                                                            <div className="w-24 font-bold"><span className="text-[10px] text-slate-400 block text-right font-black">단가</span><input type="number" className="input-emphasize font-bold font-bold" value={unitPrices[sk] || ''} onChange={e => handleUnitPriceInput(cat.id, e.target.value)} /></div>
+                                                                            <div className="w-16 font-bold"><span className="text-[10px] text-slate-400 block text-right font-black">수량</span><input type="number" className="input-emphasize font-bold font-bold" value={quantities[sk] || ''} onChange={e => handleQuantityInput(cat.id, e.target.value)} /></div>
+                                                                            <div className="min-w-[120px] text-right ml-2 font-bold font-bold"><span className="text-[10px] text-emerald-500 block font-bold font-bold">실제집행</span><div className="text-[14px] font-black text-emerald-600 font-bold font-bold">{cat.actual.toLocaleString()}</div></div>
+                                                                        </div>
+                                                                    ) : (hideActual ? '-' : `${cat.actual.toLocaleString()}원`)}
+                                                                </td>
+                                                                <td className="p-2 text-center font-bold font-bold">
+                                                                    {cat.group === 'FACTORY' ? (
+                                                                        <div className="flex items-center gap-2 justify-center font-bold font-bold">
+                                                                            <div className="w-24 font-bold">
+                                                                                <span className="text-[10px] text-slate-400 block text-right font-black">단가</span>
+                                                                                <input
+                                                                                    type="number"
+                                                                                    readOnly
+                                                                                    className="input-emphasize input-auto-calc font-bold"
+                                                                                    value={budgetUnit || ''}
+                                                                                />
+                                                                            </div>
+                                                                            <div className="w-16 font-bold">
+                                                                                <span className="text-[10px] text-slate-400 block text-right font-black">수량</span>
+                                                                                <input
+                                                                                    type="number"
+                                                                                    readOnly
+                                                                                    className="input-emphasize input-auto-calc font-bold"
+                                                                                    value={budgetQty || ''}
+                                                                                />
+                                                                            </div>
+                                                                            <div className="min-w-[120px] text-right ml-2 font-bold font-bold">
+                                                                                <span className="text-[10px] text-indigo-500 block font-bold font-bold">실행예산</span>
+                                                                                <div className="text-[14px] font-black text-indigo-600 font-bold font-bold">{cat.budget.toLocaleString()}</div>
+                                                                            </div>
+                                                                        </div>
+                                                                    ) : (
+                                                                        <input
+                                                                            type="number"
+                                                                            readOnly
+                                                                            className="w-40 input-emphasize input-auto-calc font-bold"
+                                                                            value={cat.budget || ''}
+                                                                            placeholder="업로드값"
+                                                                        />
+                                                                    )}
+                                                                </td>
+                                                                <td className={`p-4 text-right font-black w-24 ${parseFloat(rate) > 100 ? 'text-rose-500' : 'text-slate-900'}`}>{rate}%</td></tr>
+                                                        );
+                                                    })}
+                                                </React.Fragment>
+                                            )) : (
+                                                <tr>
+                                                    <td className="p-8 text-center text-slate-300 font-black" colSpan="5"> </td>
+                                                </tr>
+                                            )}
+                                        </tbody>
+                                    </table>
+                                </div>
+                            </div>
+                        )}
+                    </div>
+
+                    {/* 모달: 계정 매핑 */}
+                    {isAccountSelectOpen && (
+                        <div className="modal-overlay" onClick={() => setIsAccountSelectOpen(false)}>
+                            <div className="modal-content font-bold font-bold" onClick={e => e.stopPropagation()}>
+                                <div className="p-8 bg-indigo-50 flex justify-between items-center font-bold font-bold"><h2 className="text-xl font-black text-indigo-900 font-bold font-bold">매핑 계정 선택 ({currentMode})</h2><button onClick={() => setIsAccountSelectOpen(false)} className="p-2 hover:bg-indigo-100 rounded-full text-indigo-400 font-bold font-bold font-bold"><i className="lucide-x w-6 h-6 font-bold font-bold"></i></button></div>
+                                <div className="p-6 overflow-y-auto custom-scrollbar flex-1 grid grid-cols-2 md:grid-cols-3 gap-3 bg-slate-50 font-bold font-bold">
+                                    {Object.entries(currentMode === 'JANGHEON' ? MASTER_JANGHEON : MASTER_PTC).sort((a,b)=>parseInt(a[0])-parseInt(b[0])).map(([k, v]) => (
+                                        <button key={k} onClick={() => addCodeToMapping(k)} className="flex items-center gap-3 p-4 bg-white rounded-xl border border-slate-100 shadow-sm text-left hover:bg-indigo-600 hover:text-white transition-all group font-bold">
+                                            <span className="text-indigo-600 font-mono text-xs w-8 font-black group-hover:text-white font-bold">{k}</span><span className="text-sm truncate font-bold text-slate-700 group-hover:text-white font-bold font-bold">{v}</span>
+                                        </button>
+                                    ))}
+                                </div>
+                            </div>
+                        </div>
+                    )}
+
+                    {/* 모달: 마스터 리스트 */}
+                    {isMasterModalOpen && (
+                        <div className="modal-overlay" onClick={() => setIsMasterModalOpen(false)}>
+                            <div className="modal-content max-h-[85vh] font-bold font-bold" onClick={e => e.stopPropagation()}>
+                                <div className="p-8 bg-slate-900 text-white flex justify-between items-center font-bold font-bold font-bold font-bold"><h2 className="text-xl font-black font-bold font-bold">{masterModalType} 계정 일람표</h2><button onClick={() => setIsMasterModalOpen(false)} className="p-2 hover:bg-white/10 rounded-full font-bold font-bold font-bold font-bold font-bold font-bold"><i className="lucide-x w-6 h-6 font-bold font-bold font-bold font-bold"></i></button></div>
+                                <div className="p-8 overflow-y-auto custom-scrollbar flex-1 grid grid-cols-2 md:grid-cols-3 lg:grid-cols-4 gap-4 bg-slate-50 font-bold font-bold">
+                                    {Object.entries(masterModalType === 'JANGHEON' ? MASTER_JANGHEON : MASTER_PTC).sort((a,b)=>parseInt(a[0])-parseInt(b[0])).map(([k, v]) => (
+                                        <div key={k} className="flex items-center gap-3 p-3 bg-white rounded-xl border border-slate-100 shadow-sm font-bold font-bold font-bold">
+                                            <span className="text-indigo-600 font-mono text-xs w-8 font-black font-bold font-bold">{k}</span><span className="text-[13px] text-slate-700 font-bold font-bold font-bold font-bold">{v}</span>
+                                        </div>
+                                    ))}
+                                </div>
+                                <div className="p-4 bg-slate-50 border-t flex justify-end font-bold font-bold font-bold"><button onClick={() => setIsMasterModalOpen(false)} className="px-10 py-3 bg-slate-800 text-white rounded-xl font-black text-sm font-bold font-bold">닫기</button></div>
+                            </div>
+                        </div>
+                    )}
+
+                    {/* 모달: 공장 단가 관리 */}
+                    {isFactoryModalOpen && (
+                        <div className="modal-overlay" onClick={() => setIsFactoryModalOpen(false)}>
+                            <div className="modal-content max-h-[85vh] font-bold" onClick={e => e.stopPropagation()}>
+                                <div className="p-6 bg-indigo-600 text-white flex justify-between items-center">
+                                    <h2 className="text-lg font-black">공장가공비 기준단가 관리</h2>
+                                    <button onClick={() => setIsFactoryModalOpen(false)} className="px-3 py-1 text-xs bg-white/20 rounded-lg font-black">닫기</button>
+                                </div>
+                                <div className="p-6 bg-slate-50 border-b">
+                                    <div className="flex items-center gap-2">
+                                        <input type="text" value={newFactoryYear} onChange={e => setNewFactoryYear(e.target.value)} placeholder="연도(예: 2025)" className="input-emphasize w-40 text-left" />
+                                        <button onClick={addFactoryYear} className="px-4 py-2 bg-indigo-600 text-white rounded-lg text-xs font-black">연도 추가</button>
+                                    </div>
+                                </div>
+                                <div className="p-6 overflow-y-auto custom-scrollbar flex-1 space-y-4 bg-slate-50">
+                                    {sortedFactoryYears.map(year => (
+                                        <div key={year} className="bg-white rounded-2xl border border-slate-200 overflow-hidden">
+                                            <div className="px-4 py-3 bg-slate-100 flex items-center justify-between">
+                                                <div className="text-sm font-black text-slate-700">{year}년 단가</div>
+                                                <button onClick={() => deleteFactoryYear(year)} className="px-3 py-1.5 bg-rose-500 text-white rounded-lg text-[11px] font-black">연도 삭제</button>
+                                            </div>
+                                            <div className="p-4 grid grid-cols-1 md:grid-cols-2 gap-3">
+                                                {jhMapping.filter(cat => cat.group === 'FACTORY').map(cat => (
+                                                    <label key={`${year}_${cat.id}`} className="flex items-center justify-between gap-3 text-xs">
+                                                        <span className="font-bold text-slate-700">{cat.name}</span>
+                                                        <input
+                                                            type="number"
+                                                            className="input-emphasize w-36"
+                                                            value={factoryStandards[year]?.[cat.id] ?? ''}
+                                                            onChange={e => updateFactoryStandard(year, cat.id, e.target.value)}
+                                                        />
+                                                    </label>
+                                                ))}
+                                            </div>
+                                        </div>
+                                    ))}
+                                </div>
+                            </div>
+                        </div>
+                    )}
+                </div>
+            );
+        }
+
+        const root = ReactDOM.createRoot(document.getElementById('root'));
+        root.render(<App />);
+    </script>
+</body>
+</html>
\ No newline at end of file
