diff --git a/templates/base.html b/templates/base.html
index 773f3f1..0aadcf3 100644
--- a/templates/base.html
+++ b/templates/base.html
@@ -687,6 +687,7 @@
         <a href="/process-cost" class="{% if request.url.path == '/process-cost' %}active{% endif %}">프로젝트 원가</a>
         <a href="/projects" class="{% if request.url.path == '/projects' %}active{% endif %}">프로젝트 정보</a>
         <a href="/wehago-compare" class="{% if request.url.path == '/wehago-compare' %}active{% endif %}">전표비교</a>
+        <a href="/db-browser" class="{% if request.url.path.startswith('/db') %}active{% endif %}">DB 조회</a>
         <div class="nav-spacer"></div>
         <button type="button" class="view-mode-switch" id="viewModeSwitch" data-mode="dual" aria-label="화면 구성 전환">
             <span class="label" id="viewModeSwitchLabel">듀얼</span>
@@ -775,6 +776,7 @@
         const lastChecked = document.getElementById("syncLastChecked");
         const serverTime = document.getElementById("syncServerTime");
         const dataVersion = document.getElementById("syncDataVersion");
+        if (!dot || !label || !sessionPill || !lastChecked || !serverTime || !dataVersion) return;
         let pageVersion = widget.dataset.dataVersion || "";
         const refreshUrl = widget.dataset.refreshUrl || window.location.href;
         const refreshMode = widget.dataset.refreshMode || "auto";
diff --git a/templates/db_browser.html b/templates/db_browser.html
new file mode 100644
index 0000000..240345f
--- /dev/null
+++ b/templates/db_browser.html
@@ -0,0 +1,97 @@
+{% extends "base.html" %}
+
+{% block title %}DB 조회{% endblock %}
+
+{% block head_extra %}
+<style>
+    .db-browser-page {
+        display: grid;
+        gap: 16px;
+    }
+
+    .db-browser-head {
+        display: grid;
+        gap: 14px;
+        padding-bottom: 14px;
+        border-bottom: 1px solid var(--line);
+    }
+
+    .db-browser-head h2 {
+        margin: 0;
+    }
+
+    .db-browser-links {
+        display: flex;
+        flex-wrap: wrap;
+        gap: 8px;
+    }
+
+    .db-browser-link {
+        display: inline-flex;
+        align-items: center;
+        justify-content: center;
+        min-height: 36px;
+        padding: 0 12px;
+        border: 1px solid var(--line);
+        border-radius: 999px;
+        background: #fff;
+        color: var(--ink);
+        text-decoration: none;
+        font-size: 13px;
+        font-weight: 700;
+    }
+
+    .db-browser-link:hover {
+        background: #f4f7fb;
+    }
+
+    .db-browser-link.is-active {
+        background: var(--accent);
+        border-color: var(--accent);
+        color: #fff;
+    }
+
+    .db-browser-frame-shell {
+        border: 1px solid var(--line);
+        border-radius: 18px;
+        background: rgba(255, 255, 255, 0.92);
+        box-shadow: 0 10px 24px rgba(21, 24, 29, 0.06);
+        overflow: hidden;
+    }
+
+    .db-browser-frame {
+        display: block;
+        width: 100%;
+        min-height: 78vh;
+        border: 0;
+        background: #fff;
+    }
+</style>
+{% endblock %}
+
+{% block content %}
+<section class="panel db-browser-page">
+    <div class="db-browser-head">
+        <div class="section-title">
+            <h2>DB 조회</h2>
+        </div>
+        <div class="db-browser-links">
+            {% for item in db_browser_links %}
+            <a
+                href="/db-browser?target={{ item.key }}"
+                class="db-browser-link {% if db_browser_target_key == item.key %}is-active{% endif %}"
+            >{{ item.label }}</a>
+            {% endfor %}
+        </div>
+    </div>
+    <div class="db-browser-frame-shell">
+        <iframe
+            class="db-browser-frame"
+            src="{{ db_browser_target_url }}"
+            title="DB 조회"
+            loading="lazy"
+            referrerpolicy="same-origin"
+        ></iframe>
+    </div>
+</section>
+{% endblock %}
diff --git a/templates/process_cost.html b/templates/process_cost.html
index 33ae649..1068955 100644
--- a/templates/process_cost.html
+++ b/templates/process_cost.html
@@ -146,8 +146,7 @@
         min-width: 0;
     }
 
-    .pc-quick-link,
-    .pc-related-link {
+    .pc-quick-link {
         display: inline-flex;
         align-items: center;
         gap: 8px;
@@ -165,8 +164,7 @@
     }
 
     .pc-quick-link strong,
-    .pc-quick-link span,
-    .pc-related-link span {
+    .pc-quick-link span {
         min-width: 0;
         overflow: hidden;
         white-space: nowrap;
@@ -422,6 +420,10 @@
         line-height: 1.15;
     }
 
+    .pc-card .value.negative {
+        color: #dc2626;
+    }
+
     .pc-card .meta {
         font-size: 12px;
         color: var(--muted);
@@ -826,24 +828,6 @@
                         <div class="pc-selector-field">
                             <input type="text" id="projectSearchInput" class="pc-project-search" placeholder="프로젝트 코드/명 검색" autocomplete="off">
                             <div class="pc-project-dropdown" id="projectList" hidden>
-                                {% for item in process_cost_projects %}
-                                    <a
-                                        href="/process-cost?source={{ process_cost_source }}{% if process_cost_selected_start_year %}&start_year={{ process_cost_selected_start_year }}{% endif %}{% if process_cost_selected_end_year %}&end_year={{ process_cost_selected_end_year }}{% endif %}&code={{ item.support_dept_code }}{% if process_cost_include_related %}&include_related=1&active_related={% if process_cost_active_related_codes %}{{ process_cost_active_related_codes|join(',') }}{% else %}-{% endif %}{% endif %}"
-                                        class="pc-project-item {% if process_cost_selected_code == item.support_dept_code %}active{% endif %}"
-                                        data-project-search="{{ (item.support_dept_code ~ ' ' ~ item.support_dept_name ~ ' ' ~ (item.client_name or ''))|lower }}"
-                                        data-project-kind="{{ item.project_kind_code|lower }}"
-                                        title="{{ item.support_dept_code }} {{ item.support_dept_name }}"
-                                    >
-                                        <div class="pc-project-head">
-                                            <span class="pc-project-code">{{ item.support_dept_code }}</span>
-                                            <span class="pc-type-pill">{{ item.project_kind_label }}</span>
-                                        </div>
-                                        <div class="pc-project-name">{{ item.support_dept_name }}</div>
-                                        {% if item.client_name %}
-                                            <div class="pc-project-name">{{ item.client_name }}</div>
-                                        {% endif %}
-                                    </a>
-                                {% endfor %}
                                 <div class="pc-note" id="projectListEmpty" hidden style="padding: 12px;">검색 결과가 없습니다.</div>
                             </div>
                         </div>
@@ -906,7 +890,7 @@
                 </article>
                 <article class="pc-card">
                     <span class="label">영업수지</span>
-                    <strong class="value">{{ "{:,.0f}".format(overview.profit_amount|default(0)) }}원</strong>
+                    <strong class="value {% if (overview.profit_amount|default(0)) < 0 %}negative{% endif %}">{{ "{:,.0f}".format(overview.profit_amount|default(0)) }}원</strong>
                     <span class="meta">마진율 {{ "{:.1f}".format(overview.profit_rate|default(0)) }}%</span>
                 </article>
             </div>
@@ -935,7 +919,6 @@
                         {% for related_code in process_cost_related_codes or [] %}
                             <span class="pc-chip" data-related-code="{{ related_code }}">
                                 <span>{{ related_code }}</span>
-                                <button type="button" class="pc-related-remove" data-related-remove="{{ related_code }}">x</button>
                             </span>
                         {% endfor %}
                     </div>
@@ -1065,25 +1048,50 @@
         <div class="pc-note" id="processFlowModalNote"></div>
     </div>
 </div>
+<script id="processCostPageState" type="application/json">
+    {{ {
+        "projects": process_cost_projects or [],
+        "selectedCode": process_cost_selected_code,
+        "selectedProject": process_cost_selected_project or {},
+        "relatedCodes": process_cost_related_codes or [],
+        "activeRelatedCodes": process_cost_active_related_codes or [],
+        "quickLinkCodes": process_cost_quick_link_codes or [],
+        "source": process_cost_source,
+        "selectedStartYear": process_cost_selected_start_year,
+        "selectedEndYear": process_cost_selected_end_year,
+        "includeRelatedEnabled": process_cost_include_related,
+        "monthlyRows": (process_cost_detail.monthly_rows or []),
+    } | tojson }}
+</script>
 {% endblock %}
 
 {% block script %}
 <script>
     (() => {
-        const processCostProjects = {{ process_cost_projects | tojson }};
+        const stateNode = document.getElementById("processCostPageState");
+        const pageState = stateNode ? JSON.parse(stateNode.textContent || "{}") : {};
+        const processCostProjects = Array.isArray(pageState.projects) ? pageState.projects : [];
+        const escapeHtml = (value) => String(value ?? "")
+            .replace(/&/g, "&amp;")
+            .replace(/</g, "&lt;")
+            .replace(/>/g, "&gt;")
+            .replace(/"/g, "&quot;")
+            .replace(/'/g, "&#39;");
         const processCostProjectMap = new Map(
             processCostProjects
                 .filter((item) => item && item.support_dept_code)
                 .map((item) => [item.support_dept_code, item])
         );
-        const selectedCode = {{ process_cost_selected_code | tojson }};
-        const selectedProject = {{ (process_cost_selected_project or {}) | tojson }};
-        const initialRelatedCodes = {{ (process_cost_related_codes or []) | tojson }};
-        const initialActiveRelatedCodes = {{ (process_cost_active_related_codes or []) | tojson }};
-        const initialQuickLinkCodes = {{ (process_cost_quick_link_codes or []) | tojson }};
+        const selectedCode = typeof pageState.selectedCode === "string" ? pageState.selectedCode : "";
+        const selectedProject = pageState.selectedProject && typeof pageState.selectedProject === "object"
+            ? pageState.selectedProject
+            : {};
+        const initialRelatedCodes = Array.isArray(pageState.relatedCodes) ? pageState.relatedCodes : [];
+        const initialActiveRelatedCodes = Array.isArray(pageState.activeRelatedCodes) ? pageState.activeRelatedCodes : [];
+        const initialQuickLinkCodes = Array.isArray(pageState.quickLinkCodes) ? pageState.quickLinkCodes : [];
         const searchInput = document.getElementById("projectSearchInput");
         const list = document.getElementById("projectList");
-        const projectListEmpty = document.getElementById("projectListEmpty");
+        let projectListEmpty = document.getElementById("projectListEmpty");
         const typeFilter = document.getElementById("projectTypeFilter");
         const quickLinksContainer = document.getElementById("pcQuickLinks");
         const selectedProjectBookmark = document.getElementById("selectedProjectBookmark");
@@ -1093,18 +1101,21 @@
         const processModalNote = document.getElementById("processFlowModalNote");
         const processModalClose = document.getElementById("processFlowModalClose");
         const processButtons = document.querySelectorAll("[data-process-modal]");
-        const includeRelatedEnabled = {{ 1 if process_cost_include_related else 0 }};
+        const selectedStartYear = pageState.selectedStartYear;
+        const selectedEndYear = pageState.selectedEndYear;
+        const selectedSource = typeof pageState.source === "string" ? pageState.source : "hanmac";
+        const includeRelatedEnabled = Boolean(pageState.includeRelatedEnabled);
         let bookmarkedCodes = Array.isArray(initialQuickLinkCodes) ? [...initialQuickLinkCodes] : [];
         let activeRelatedCodes = Array.isArray(initialActiveRelatedCodes) ? [...initialActiveRelatedCodes] : [];
 
         function buildProcessCostUrl(code, options = {}) {
             const params = new URLSearchParams();
-            params.set("source", {{ process_cost_source | tojson }});
-            if ({{ process_cost_selected_start_year | tojson }}) {
-                params.set("start_year", {{ process_cost_selected_start_year | tojson }});
+            params.set("source", selectedSource);
+            if (selectedStartYear) {
+                params.set("start_year", String(selectedStartYear));
             }
-            if ({{ process_cost_selected_end_year | tojson }}) {
-                params.set("end_year", {{ process_cost_selected_end_year | tojson }});
+            if (selectedEndYear) {
+                params.set("end_year", String(selectedEndYear));
             }
             if (code) {
                 params.set("code", code);
@@ -1128,6 +1139,44 @@
                 .filter((item) => item && item.support_dept_code);
         }
 
+        function getFilteredProjectItems() {
+            const keyword = (searchInput?.value || "").trim().toLowerCase();
+            const typeValue = (typeFilter?.value || "").trim().toLowerCase();
+            const bookmarkedSet = new Set(bookmarkedCodes);
+            return processCostProjects
+                .filter((item) => item && item.support_dept_code)
+                .filter((item) => {
+                    const text = `${item.support_dept_code} ${item.support_dept_name || ""} ${item.client_name || ""}`.toLowerCase();
+                    const kind = String(item.project_kind_code || "").toLowerCase();
+                    const matchesKeyword = !keyword || text.includes(keyword);
+                    const matchesType = !typeValue || kind === typeValue;
+                    return matchesKeyword && matchesType && !bookmarkedSet.has(item.support_dept_code);
+                });
+        }
+
+        function renderProjectListItems() {
+            if (!list) return 0;
+            const items = getFilteredProjectItems();
+            list.innerHTML = `${items.map((item) => `
+                <a
+                    href="${buildProcessCostUrl(item.support_dept_code)}"
+                    class="pc-project-item ${selectedCode === item.support_dept_code ? "active" : ""}"
+                    data-project-search="${escapeHtml(`${item.support_dept_code} ${item.support_dept_name || ""} ${item.client_name || ""}`.toLowerCase())}"
+                    data-project-kind="${escapeHtml(String(item.project_kind_code || "").toLowerCase())}"
+                    title="${escapeHtml(`${item.support_dept_code} ${item.support_dept_name || ""}`.trim())}"
+                >
+                    <div class="pc-project-head">
+                        <span class="pc-project-code">${escapeHtml(item.support_dept_code)}</span>
+                        <span class="pc-type-pill">${escapeHtml(item.project_kind_label || "")}</span>
+                    </div>
+                    <div class="pc-project-name">${escapeHtml(item.support_dept_name || "")}</div>
+                    ${item.client_name ? `<div class="pc-project-name">${escapeHtml(item.client_name)}</div>` : ""}
+                </a>
+            `).join("")}<div class="pc-note" id="projectListEmpty" ${items.length ? "hidden" : ""} style="padding: 12px;">검색 결과가 없습니다.</div>`;
+            projectListEmpty = document.getElementById("projectListEmpty");
+            return items.length;
+        }
+
         async function persistBookmarkedCodes(nextCodes) {
             const response = await fetch("/process-cost/quick-links", {
                 method: "POST",
@@ -1171,10 +1220,10 @@
                 return;
             }
             quickLinksContainer.innerHTML = items.map((item) => `
-                <div class="pc-quick-link" title="${item.support_dept_code} ${item.support_dept_name || ""}">
+                <div class="pc-quick-link" title="${escapeHtml(item.support_dept_code)} ${escapeHtml(item.support_dept_name || "")}">
                     <a href="${buildProcessCostUrl(item.support_dept_code)}" class="pc-quick-link-main">
-                        <strong>${item.support_dept_code}</strong>
-                        <span>${item.support_dept_name || ""}</span>
+                        <strong>${escapeHtml(item.support_dept_code)}</strong>
+                        <span>${escapeHtml(item.support_dept_name || "")}</span>
                     </a>
                     <button type="button" class="pc-bookmark-button is-active" data-bookmark-toggle="${item.support_dept_code}" aria-label="바로가기 해제" title="바로가기 해제">
                         <svg viewBox="0 0 24 24" aria-hidden="true">
@@ -1205,42 +1254,16 @@
             syncSelectedProjectCard();
         }
 
-        function getVisibleProjectItems() {
-            return [...list.querySelectorAll("[data-project-search]")].filter((item) => item.style.display !== "none");
-        }
-
         function filterProjectList() {
-            if (!searchInput || !list) return;
-            const keyword = (searchInput.value || "").trim().toLowerCase();
-            const typeValue = (typeFilter?.value || "").trim().toLowerCase();
-            const bookmarkedSet = new Set(bookmarkedCodes);
-            let visibleCount = 0;
-            list.querySelectorAll("[data-project-search]").forEach((item) => {
-                const text = (item.dataset.projectSearch || "").toLowerCase();
-                const kind = (item.dataset.projectKind || "").toLowerCase();
-                const matchesKeyword = !keyword || text.includes(keyword);
-                const matchesType = !typeValue || kind === typeValue;
-                const codeNode = item.querySelector(".pc-project-code");
-                const code = (codeNode?.textContent || "").trim();
-                const isVisible = matchesKeyword && matchesType && !bookmarkedSet.has(code);
-                item.hidden = !isVisible;
-                if (isVisible) {
-                    visibleCount += 1;
-                }
-            });
-            if (projectListEmpty) {
-                projectListEmpty.hidden = visibleCount !== 0;
-            }
-            return visibleCount;
+            return renderProjectListItems();
         }
 
         function openProjectList() {
             if (!list) return;
             const visibleCount = filterProjectList();
-            const visibleItems = getVisibleProjectItems();
             list.hidden = false;
             if (projectListEmpty) {
-                projectListEmpty.hidden = (visibleCount || visibleItems.length) !== 0;
+                projectListEmpty.hidden = visibleCount !== 0;
             }
         }
 
@@ -1375,7 +1398,7 @@
                     <a
                         href="${buildProcessCostUrl(code, { activeRelatedCodes: openActiveCodes, includeRelated: includeRelatedEnabled })}"
                         class="pc-chip-link"
-                    >${code}</a>
+                    >${escapeHtml(code)}</a>
                     <button
                         type="button"
                         class="pc-related-include ${isActive ? "is-active" : ""}"
@@ -1385,7 +1408,6 @@
                         title="${isActive ? "합산 제외" : "합산 포함"}"
                         ${includeRelatedEnabled ? "" : "disabled"}
                     >${isActive ? "−" : "+"}</button>
-                    <button type="button" class="pc-related-remove" data-related-remove="${code}">x</button>
                 </span>
             `;
             }).join("");
@@ -1406,16 +1428,6 @@
                     });
                 });
             });
-            relatedChipRow.querySelectorAll("[data-related-remove]").forEach((button) => {
-                button.addEventListener("click", () => {
-                    const code = button.dataset.relatedRemove || "";
-                    if (code) {
-                        relatedSet.delete(code);
-                        activeRelatedCodes = activeRelatedCodes.filter((item) => item !== code);
-                        renderRelatedChips();
-                    }
-                });
-            });
         }
 
         function renderRelatedSuggestions(keyword) {
@@ -1438,20 +1450,13 @@
             }
             relatedSuggestList.innerHTML = rows.map((item) => `
                 <button type="button" class="pc-related-item" data-related-pick="${item.support_dept_code}">
-                    ${item.support_dept_code} ${item.support_dept_name || ""}
+                    ${escapeHtml(item.support_dept_code)} ${escapeHtml(item.support_dept_name || "")}
                 </button>
             `).join("");
             relatedSuggestList.classList.add("active");
             relatedSuggestList.querySelectorAll("[data-related-pick]").forEach((button) => {
                 button.addEventListener("click", () => {
-                    const code = button.dataset.relatedPick || "";
-                    if (code) {
-                        relatedSet.add(code);
-                        if (relatedSearchInput) relatedSearchInput.value = "";
-                        relatedSuggestList.classList.remove("active");
-                        relatedSuggestList.innerHTML = "";
-                        renderRelatedChips();
-                    }
+                    window.alert("연계 프로젝트 링크는 DB 자동 규칙으로만 계산됩니다.");
                 });
             });
         }
@@ -1463,47 +1468,26 @@
             relatedSearchInput.addEventListener("focus", () => {
                 renderRelatedSuggestions(relatedSearchInput.value || "");
             });
+            document.addEventListener("click", (event) => {
+                const target = event.target;
+                if (!(target instanceof Element)) return;
+                if (target.closest(".pc-related-form")) return;
+                relatedSuggestList?.classList.remove("active");
+            });
         }
 
         if (relatedResetButton) {
             relatedResetButton.addEventListener("click", () => {
-                relatedSet.clear();
-                for (const code of initialRelatedCodes || []) {
-                    relatedSet.add(code);
-                }
-                activeRelatedCodes = Array.isArray(initialActiveRelatedCodes) ? [...initialActiveRelatedCodes] : [];
-                if (relatedSearchInput) relatedSearchInput.value = "";
-                if (relatedSuggestList) {
-                    relatedSuggestList.classList.remove("active");
-                    relatedSuggestList.innerHTML = "";
-                }
-                renderRelatedChips();
+                window.location.href = buildProcessCostUrl(selectedCode, {
+                    includeRelated: includeRelatedEnabled,
+                    activeRelatedCodes: Array.isArray(initialRelatedCodes) ? [...initialRelatedCodes] : [],
+                });
             });
         }
 
         if (relatedSaveButton) {
-            relatedSaveButton.addEventListener("click", async () => {
-                if (!selectedCode) return;
-                relatedSaveButton.disabled = true;
-                try {
-                    const response = await fetch("/projects/related-links", {
-                        method: "POST",
-                        headers: { "Content-Type": "application/json" },
-                        body: JSON.stringify({
-                            base_code: selectedCode,
-                            related_codes: [...relatedSet],
-                        }),
-                    });
-                    const payload = await response.json();
-                    if (!response.ok || payload.error) {
-                        throw new Error(payload.error || "연계 프로젝트 저장에 실패했습니다.");
-                    }
-                    window.location.reload();
-                } catch (error) {
-                    alert(error.message || "연계 프로젝트 저장에 실패했습니다.");
-                } finally {
-                    relatedSaveButton.disabled = false;
-                }
+            relatedSaveButton.addEventListener("click", () => {
+                window.alert("연계 프로젝트 링크는 DB 자동 규칙으로만 계산됩니다.");
             });
         }
 
@@ -1546,7 +1530,7 @@
             syncYearRangeOptions();
         }
 
-        const monthlyRows = {{ (process_cost_detail.monthly_rows or []) | tojson }};
+        const monthlyRows = Array.isArray(pageState.monthlyRows) ? pageState.monthlyRows : [];
         const svg = document.getElementById("processMonthlyChart");
         if (!svg || !Array.isArray(monthlyRows) || !monthlyRows.length) {
             return;
@@ -1571,7 +1555,7 @@
 
         let labels = "";
         monthlyRows.forEach((row, i) => {
-            labels += `<text x="${x(i)}" y="${height - 12}" text-anchor="middle" fill="#677182" font-size="10">${(row.month_label || '').slice(2)}</text>`;
+            labels += `<text x="${x(i)}" y="${height - 12}" text-anchor="middle" fill="#677182" font-size="10">${escapeHtml((row.month_label || "").slice(2))}</text>`;
         });
 
         svg.innerHTML = `
diff --git a/templates/projects.html b/templates/projects.html
index d0aac0a..2bc351f 100644
--- a/templates/projects.html
+++ b/templates/projects.html
@@ -49,6 +49,11 @@
         min-width: 156px;
     }
 
+    .existing-rate-option {
+        background: #d9dde3;
+        color: var(--ink);
+    }
+
     .metric-grid {
         display: grid;
         grid-template-columns: 1fr;
@@ -314,7 +319,7 @@
 
     .project-search-controls {
         display: grid;
-        grid-template-columns: minmax(0, 1fr) 180px 236px;
+        grid-template-columns: minmax(0, 1fr) 44px 180px 236px;
         gap: 12px;
         align-items: center;
         min-height: var(--toolbar-row-height);
@@ -614,8 +619,7 @@
         flex: 0 0 auto;
     }
 
-    .related-project-tag .related-project-toggle,
-    .related-project-tag [data-remove-related] {
+    .related-project-tag .related-project-toggle {
         width: 12px;
         height: 12px;
         min-width: 12px;
@@ -637,8 +641,7 @@
         justify-content: center;
     }
 
-    .related-project-tag .related-project-toggle:hover,
-    .related-project-tag [data-remove-related]:hover {
+    .related-project-tag .related-project-toggle:hover {
         transform: none;
         background: transparent;
         color: var(--ink);
@@ -648,6 +651,44 @@
         font-weight: 900;
     }
 
+    .related-project-remove {
+        border: none;
+        padding: 0;
+        margin: 0;
+        color: var(--muted);
+        display: inline-flex;
+        align-items: center;
+        justify-content: center;
+        cursor: pointer;
+        flex: 0 0 auto;
+        width: 14px;
+        height: 14px;
+        min-width: 14px;
+        min-height: 14px;
+        max-width: 14px;
+        max-height: 14px;
+        border-radius: 999px;
+        aspect-ratio: 1 / 1;
+        background: rgba(15, 23, 42, 0.08);
+        box-shadow: none !important;
+        transform: none !important;
+        line-height: 1;
+    }
+
+    .related-project-remove:hover {
+        background: rgba(15, 23, 42, 0.14);
+        color: var(--ink);
+        transform: none;
+    }
+
+    .related-project-remove svg {
+        width: 14px;
+        height: 14px;
+        stroke: currentColor;
+        stroke-width: 2;
+        fill: none;
+    }
+
     .analysis-inline-note {
         width: 100%;
         min-height: 40px;
@@ -2093,19 +2134,19 @@
     }
 
     .exec-labor-table col:nth-child(1) {
-        width: 18%;
+        width: 24%;
     }
 
     .exec-labor-table col:nth-child(2) {
-        width: 16%;
+        width: 18%;
     }
 
     .exec-labor-table col:nth-child(3) {
-        width: 30%;
+        width: 28%;
     }
 
     .exec-labor-table col:nth-child(4) {
-        width: 26%;
+        width: 20%;
     }
 
     .exec-labor-table col:nth-child(5) {
@@ -2113,16 +2154,27 @@
     }
 
     .exec-labor-table .exec-labor-grade {
-        max-width: 90px;
+        max-width: none;
+        min-width: 0;
+        width: 100%;
+        color: var(--ink);
+        background: #fff;
     }
 
     .exec-labor-table .exec-labor-hours {
-        max-width: 88px;
+        max-width: none;
+        min-width: 0;
+        width: 100%;
         text-align: right;
     }
 
     .exec-labor-table .exec-labor-rate-year {
-        max-width: 104px;
+        max-width: none;
+        min-width: 0;
+        width: 100%;
+        padding-right: 24px;
+        color: var(--ink);
+        background: #fff;
     }
 
     .section-columns {
@@ -2610,14 +2662,6 @@
                             </svg>
                             <span class="sr-only">페이지 입력사항 저장</span>
                         </button>
-                        <button type="button" id="openRelatedProjectToolbar" class="button-icon button-secondary" title="연관 프로젝트 검색" aria-label="연관 프로젝트 검색">
-                            <svg viewBox="0 0 24 24" aria-hidden="true">
-                                <path d="M10.8 13.2l2.4-2.4"></path>
-                                <path d="M7.5 14.7l-1.6 1.6a3 3 0 1 1-4.2-4.2l3-3a3 3 0 0 1 4.2 0"></path>
-                                <path d="M16.5 9.3l1.6-1.6a3 3 0 1 1 4.2 4.2l-3 3a3 3 0 0 1-4.2 0"></path>
-                            </svg>
-                            <span class="sr-only">연관 프로젝트 검색</span>
-                        </button>
                         <button type="button" id="toggleProjectAnalysis" class="button-icon button-secondary toggle-analysis-button" title="프로젝트 상세 열기/숨기기" aria-label="프로젝트 상세 열기/숨기기">
                             <svg viewBox="0 0 24 24" aria-hidden="true">
                                 <path d="M6 9l6 6 6-6"></path>
@@ -2641,6 +2685,15 @@
                             <div class="project-search-empty" id="projectExplorerEmpty"></div>
                         </div>
                     </div>
+                    <button type="button" id="openRelatedProjectToolbar" class="button-icon button-secondary related-trigger-button" title="연관 프로젝트 추가" aria-label="연관 프로젝트 추가">
+                        <svg viewBox="0 0 24 24" aria-hidden="true">
+                            <path d="M10 13a5 5 0 0 0 7.1 0l2-2a5 5 0 0 0-7.1-7.1l-1.1 1.1"></path>
+                            <path d="M14 11a5 5 0 0 0-7.1 0l-2 2A5 5 0 0 0 12 20.1l1.1-1.1"></path>
+                            <path d="M12 8v8"></path>
+                            <path d="M8 12h8"></path>
+                        </svg>
+                        <span class="sr-only">연관 프로젝트 추가</span>
+                    </button>
                     <div class="field">
                         <select id="projectCostYearFilter" aria-label="연도 필터">
                             <option value="">전체 연도</option>
@@ -2969,10 +3022,10 @@
                 <div class="form-section-head">
                     <h3>실행예산계획</h3>
                     <div class="form-section-actions">
+                        <div class="table-total">합계: <span id="execBudgetTotalDisplay">0</span>원</div>
                         <button type="button" class="button-link button-secondary mini-button" data-save-scope-button="exec_budget">실행예산 저장</button>
                     </div>
                 </div>
-                <div class="table-total">실행예산 합계: <span id="execBudgetTotalDisplay">0</span>원</div>
                 <div class="section-columns">
                     <section class="mini-sector">
                         <div class="table-tools">
@@ -3214,7 +3267,7 @@
                         <label for="expected_as_rate">예상 A/S비 비율</label>
                         <select id="expected_as_rate" name="expected_as_rate">
                             {% for option in expected_as_rate_options %}
-                            <option value="{{ option.value }}" {% if project_edit.expected_as_rate|string == option.value|string %}selected{% endif %}>{{ option.label }}</option>
+                            <option value="{{ option.value }}" class="{% if option.is_existing_value %}existing-rate-option{% endif %}" {% if project_edit.expected_as_rate|string == option.value|string %}selected{% endif %}>{{ option.label }}</option>
                             {% endfor %}
                         </select>
                     </div>
@@ -3226,7 +3279,7 @@
                         <label for="expected_sga_rate">예상 판관비 비율</label>
                         <select id="expected_sga_rate" name="expected_sga_rate">
                             {% for option in expected_sga_rate_options %}
-                            <option value="{{ option.value }}" {% if project_edit.expected_sga_rate|string == option.value|string %}selected{% endif %}>{{ option.label }}</option>
+                            <option value="{{ option.value }}" class="{% if option.is_existing_value %}existing-rate-option{% endif %}" {% if project_edit.expected_sga_rate|string == option.value|string %}selected{% endif %}>{{ option.label }}</option>
                             {% endfor %}
                         </select>
                     </div>
@@ -3656,6 +3709,8 @@
     const contractAmountInput = document.getElementById("contract_amount");
     const expectedAsRateInput = document.getElementById("expected_as_rate");
     const expectedSgaRateInput = document.getElementById("expected_sga_rate");
+    const defaultExpectedAsRateValues = new Set(["0", "2", "5", "10"]);
+    const defaultExpectedSgaRateValues = new Set(["13", "15", "20", "25"]);
     const editRevisionInput = projectStatusForm?.querySelector('input[name="edit_revision"]');
     const collectionRows = document.getElementById("collectionRows");
     const taskPlanDepartmentRows = document.getElementById("taskPlanDepartmentRows");
@@ -4125,6 +4180,54 @@
         return Number.isFinite(numeric) ? numeric : 0;
     }
 
+    function roundPercentageRate(value) {
+        const numeric = parseAmount(value);
+        return Number.isFinite(numeric) ? Math.round(numeric) : 0;
+    }
+
+    function normalizePercentageSelectValue(input) {
+        if (!input) return "";
+        const rawValue = String(input.value ?? "").trim();
+        if (!rawValue) return "";
+        const roundedValue = String(roundPercentageRate(rawValue));
+        if (![...input.options].some((option) => option.value === roundedValue)) {
+            const option = new Option(`${roundedValue}%`, roundedValue);
+            if (!isDefaultPercentageRateValue(input, roundedValue)) {
+                option.classList.add("existing-rate-option");
+            }
+            input.add(option);
+        }
+        input.value = roundedValue;
+        return roundedValue;
+    }
+
+    function isDefaultPercentageRateValue(input, value) {
+        const normalizedValue = String(value ?? "").trim();
+        if (input === expectedAsRateInput) {
+            return defaultExpectedAsRateValues.has(normalizedValue);
+        }
+        if (input === expectedSgaRateInput) {
+            return defaultExpectedSgaRateValues.has(normalizedValue);
+        }
+        return false;
+    }
+
+    function setRoundedPercentageSelectValue(input, value) {
+        if (!input || value === null || value === undefined || value === "") {
+            if (input) input.value = "";
+            return;
+        }
+        const roundedValue = String(roundPercentageRate(value));
+        if (![...input.options].some((option) => option.value === roundedValue)) {
+            const option = new Option(`${roundedValue}%`, roundedValue);
+            if (!isDefaultPercentageRateValue(input, roundedValue)) {
+                option.classList.add("existing-rate-option");
+            }
+            input.add(option);
+        }
+        input.value = roundedValue;
+    }
+
     function digitsOnly(value) {
         return String(value ?? "").replace(/\D/g, "");
     }
@@ -4276,9 +4379,59 @@
         }
     }
 
+    function ceilToHundreds(value) {
+        const amount = Number(value || 0);
+        if (!Number.isFinite(amount) || amount <= 0) return 0;
+        return Math.ceil(amount / 100) * 100;
+    }
+
+    function getNumericYearRate(yearRates, grade) {
+        return Number(yearRates?.[grade] || 0);
+    }
+
+    function hasPositiveYearRates(yearRates, grades) {
+        return grades.every((grade) => getNumericYearRate(yearRates, grade) > 0);
+    }
+
+    function getDerivedLaborRate(yearRates, grade) {
+        if (grade === "수석") {
+            const directorRate = getNumericYearRate(yearRates, "이사");
+            return directorRate > 0 ? directorRate : 0;
+        }
+        if (grade === "책임") {
+            if (!hasPositiveYearRates(yearRates, ["부장", "차장"])) return 0;
+            return ceilToHundreds(((getNumericYearRate(yearRates, "부장") * 5) + (getNumericYearRate(yearRates, "차장") * 2)) / 7);
+        }
+        if (grade === "선임") {
+            if (!hasPositiveYearRates(yearRates, ["차장", "과장", "대리"])) return 0;
+            return ceilToHundreds(((getNumericYearRate(yearRates, "차장") * 2) + (getNumericYearRate(yearRates, "과장") * 3) + getNumericYearRate(yearRates, "대리")) / 6);
+        }
+        if (grade === "연구원") {
+            if (!hasPositiveYearRates(yearRates, ["대리", "사원"])) return 0;
+            return ceilToHundreds(((getNumericYearRate(yearRates, "대리") * 2) + (getNumericYearRate(yearRates, "사원") * 3)) / 5);
+        }
+        return 0;
+    }
+
+    function getResolvedLaborRatesForYear(year = "") {
+        const yearKey = String(year || getDefaultLaborRateYear());
+        const storedYearRates = currentLaborRates?.[yearKey] || {};
+        const resolvedYearRates = {};
+        laborGradeOptions.forEach((grade) => {
+            resolvedYearRates[grade] = getNumericYearRate(storedYearRates, grade);
+        });
+        ["수석", "책임", "선임", "연구원"].forEach((grade) => {
+            const derived = getDerivedLaborRate(storedYearRates, grade);
+            if (derived > 0) {
+                resolvedYearRates[grade] = derived;
+            }
+        });
+        return resolvedYearRates;
+    }
+
     function getLaborRate(grade, year = "") {
         const yearKey = String(year || getDefaultLaborRateYear());
-        const yearRates = currentLaborRates?.[yearKey] || {};
+        const yearRates = getResolvedLaborRatesForYear(yearKey);
         const direct = Number(yearRates?.[grade] || 0);
         if (direct) return direct;
         const gradeIndex = laborGradeOptions.indexOf(grade);
@@ -4368,17 +4521,17 @@
         updateCollectionContractCells(contractAmount, collectionTotal);
         document.getElementById("progress_rate_display").textContent = `${progressRate.toFixed(1)}%`;
 
-        const expectedAsCost = contractAmount * parseAmount(expectedAsRateInput?.value) / 100;
-        const expectedSgaBudget = contractAmount * parseAmount(expectedSgaRateInput?.value) / 100;
+        const expectedAsRate = roundPercentageRate(expectedAsRateInput?.value);
+        const expectedSgaRate = roundPercentageRate(expectedSgaRateInput?.value);
+        const expectedAsCost = contractAmount * expectedAsRate / 100;
+        const expectedSgaBudget = contractAmount * expectedSgaRate / 100;
         const expectedAsCostField = document.getElementById("expected_as_cost_display");
         const expectedSgaBudgetField = document.getElementById("expected_sga_budget_display");
         if (expectedAsCostField && document.activeElement !== expectedAsCostField) {
-            const keepManual = parseAmount(expectedAsCostField.value);
-            expectedAsCostField.value = keepManual ? formatAmountInputValue(keepManual) : (expectedAsCost ? formatAmountInputValue(expectedAsCost) : "");
+            expectedAsCostField.value = expectedAsCost ? formatAmountInputValue(expectedAsCost) : "";
         }
         if (expectedSgaBudgetField && document.activeElement !== expectedSgaBudgetField) {
-            const keepManual = parseAmount(expectedSgaBudgetField.value);
-            expectedSgaBudgetField.value = keepManual ? formatAmountInputValue(keepManual) : (expectedSgaBudget ? formatAmountInputValue(expectedSgaBudget) : "");
+            expectedSgaBudgetField.value = expectedSgaBudget ? formatAmountInputValue(expectedSgaBudget) : "";
         }
         syncExpectedAllocationsToActualInputs();
 
@@ -4965,14 +5118,16 @@
         if (!laborRateRows) return;
         const selectedRateYear = String(laborRateYearSelect?.value || getDefaultLaborRateYear());
         const yearRates = currentLaborRates?.[selectedRateYear] || {};
+        const resolvedYearRates = getResolvedLaborRatesForYear(selectedRateYear);
         laborRateRows.innerHTML = laborGradeOptions.map((grade) => `
             <tr>
                 <td>${escapeHtml(grade)}</td>
-                <td><input class="inline-input amount-input formatted-amount-input labor-rate-input" type="text" inputmode="numeric" data-grade="${escapeHtml(grade)}" value="${escapeHtml(formatAmountInputValue(yearRates?.[grade] || ""))}"></td>
+                <td><input class="inline-input amount-input formatted-amount-input labor-rate-input" type="text" inputmode="numeric" data-grade="${escapeHtml(grade)}" value="${escapeHtml(formatAmountInputValue(resolvedYearRates?.[grade] || ""))}" ${["수석", "책임", "선임", "연구원"].includes(grade) ? 'readonly title="자동 산출"' : ""}></td>
             </tr>
         `).join("");
         bindCollectionFieldBehaviors(laborRateRows);
         laborRateRows.querySelectorAll(".labor-rate-input").forEach((input) => {
+            if (input.hasAttribute("readonly")) return;
             input.addEventListener("input", () => {
                 const grade = input.dataset.grade || "";
                 const targetYear = String(laborRateYearSelect?.value || getDefaultLaborRateYear());
@@ -5006,9 +5161,12 @@
         const nextYearRates = { ...(currentLaborRates?.[targetYear] || {}) };
         laborRateRows?.querySelectorAll(".labor-rate-input").forEach((input) => {
             const grade = String(input.dataset.grade || "").trim();
-            if (!grade) return;
+            if (!grade || input.hasAttribute("readonly")) return;
             nextYearRates[grade] = parseAmount(input.value);
         });
+        ["수석", "책임", "선임", "연구원"].forEach((grade) => {
+            nextYearRates[grade] = getDerivedLaborRate(nextYearRates, grade);
+        });
         currentLaborRates[targetYear] = nextYearRates;
         writeLaborRates(currentLaborRates);
         recalculateExecLaborAmounts();
@@ -5171,8 +5329,8 @@
             projectImportReviewTag.textContent = normalized.review_tag || "";
             projectImportReviewNote.textContent = normalized.review_note || "";
         }
-        expectedAsRateInput.value = normalized.expected_as_rate === null || normalized.expected_as_rate === undefined || normalized.expected_as_rate === "" ? "" : String(normalized.expected_as_rate);
-        expectedSgaRateInput.value = normalized.expected_sga_rate === null || normalized.expected_sga_rate === undefined || normalized.expected_sga_rate === "" ? "" : String(normalized.expected_sga_rate);
+        setRoundedPercentageSelectValue(expectedAsRateInput, normalized.expected_as_rate);
+        setRoundedPercentageSelectValue(expectedSgaRateInput, normalized.expected_sga_rate);
         if (editRevisionInput) {
             editRevisionInput.value = normalized.updated_at || "";
         }
@@ -5505,8 +5663,14 @@
     });
 
     contractAmountInput?.addEventListener("input", updateComputedFields);
-    expectedAsRateInput?.addEventListener("change", updateComputedFields);
-    expectedSgaRateInput?.addEventListener("change", updateComputedFields);
+    expectedAsRateInput?.addEventListener("change", () => {
+        normalizePercentageSelectValue(expectedAsRateInput);
+        updateComputedFields();
+    });
+    expectedSgaRateInput?.addEventListener("change", () => {
+        normalizePercentageSelectValue(expectedSgaRateInput);
+        updateComputedFields();
+    });
     document.getElementById("expected_as_cost_display")?.addEventListener("input", (event) => {
         event.target.value = formatAmountInputValue(event.target.value);
         syncExpectedAllocationsToActualInputs();
@@ -5822,6 +5986,72 @@
         return mergedItem;
     }
 
+    function getSharedInputClusterCodes(item) {
+        if (!Array.isArray(item?.shared_input_cluster_codes)) return [];
+        return item.shared_input_cluster_codes
+            .map((value) => String(value || "").trim())
+            .filter(Boolean);
+    }
+
+    function shouldIncludeSharedInputs(item, includedCodeSet) {
+        const ownerCode = String(item?.shared_input_owner_code || "").trim();
+        if (!ownerCode || String(item?.support_dept_code || "").trim() !== ownerCode) {
+            return true;
+        }
+        const clusterCodes = getSharedInputClusterCodes(item);
+        if (!clusterCodes.length) return true;
+        return clusterCodes.every((code) => includedCodeSet.has(code));
+    }
+
+    function stripSharedClusterInputs(item) {
+        if (!item) return item;
+        return {
+            ...item,
+            task_plan_department_budget: 0,
+            task_plan_outsource_budget: 0,
+            task_plan_joint_operating_cost: 0,
+            exec_budget_labor_by_grade: 0,
+            exec_budget_outsource: 0,
+            exec_budget_cost_plan: 0,
+            expected_as_cost: 0,
+            expected_sga_budget: 0,
+            item_investment: 0,
+            task_plan_entries: [],
+            exec_budget_entries: [],
+            actual_input_entries: [],
+            planned_task_total: 0,
+            exec_budget_total: 0,
+        };
+    }
+
+    function normalizeAnalysisItemForSelection(item, includedCodeSet) {
+        if (!item) return item;
+        if (shouldIncludeSharedInputs(item, includedCodeSet)) {
+            return item;
+        }
+        return stripSharedClusterInputs(item);
+    }
+
+    function getSuppressedSharedOwnerCodes(includedCodeSet) {
+        const normalizedIncludedCodeSet = new Set(
+            [...(includedCodeSet || [])]
+                .map((value) => String(value || "").trim())
+                .filter(Boolean),
+        );
+        const suppressedOwnerCodes = new Set();
+        normalizedIncludedCodeSet.forEach((code) => {
+            const sourceItem = getAnalysisItem(code) || projectStatusMap[code] || null;
+            if (!sourceItem) return;
+            const ownerCode = String(sourceItem?.shared_input_owner_code || "").trim();
+            const clusterCodes = getSharedInputClusterCodes(sourceItem);
+            if (!ownerCode || !clusterCodes.length) return;
+            if (!clusterCodes.every((clusterCode) => normalizedIncludedCodeSet.has(clusterCode))) {
+                suppressedOwnerCodes.add(ownerCode);
+            }
+        });
+        return suppressedOwnerCodes;
+    }
+
     function getProjectContractState(item) {
         const code = item?.support_dept_code || "";
         const contractAmount = Number(item?.contract_amount || projectStatusMap[code]?.contract_amount || 0);
@@ -6576,6 +6806,12 @@
         return [...merged.values()].sort((a, b) => Number(b.amount || 0) - Number(a.amount || 0));
     }
 
+    function getAggregateContractAmount(items) {
+        return (items || []).reduce((sum, item) => {
+            return sum + Math.max(0, Number(item?.contract_amount || 0));
+        }, 0);
+    }
+
     function prefixProjectEntries(item, entries, fallbackLabel) {
         return normalizeDetailEntries(entries, fallbackLabel).map((entry) => ({
             ...entry,
@@ -6598,15 +6834,26 @@
         return mergeLabeledAmountEntries(merged);
     }
 
-    function aggregateAnalysisItem(baseItem, relatedItems = []) {
+    function aggregateAnalysisItem(baseItem, relatedItems = [], options = {}) {
         if (!baseItem) return null;
         const items = [baseItem, ...relatedItems].filter(Boolean);
+        const suppressedSharedOwnerCodes = new Set(
+            [...(options?.suppressedSharedOwnerCodes || [])]
+                .map((value) => String(value || "").trim())
+                .filter(Boolean),
+        );
+        const yearValues = items
+            .flatMap((item) => [Number(item.min_year || item.year || 0), Number(item.max_year || item.year || 0)])
+            .filter(Boolean);
+        const minYear = yearValues.length ? Math.min(...yearValues) : 0;
+        const maxYear = yearValues.length ? Math.max(...yearValues) : 0;
         const aggregated = {
             ...baseItem,
             _aggregateCodes: items.map((item) => item.support_dept_code),
             _relatedItems: relatedItems,
-            min_year: Math.min(...items.map((item) => Number(item.min_year || item.year || 0)).filter(Boolean)),
-            max_year: Math.max(...items.map((item) => Number(item.max_year || item.year || 0)).filter(Boolean)),
+            _suppressedSharedOwnerCodes: [...suppressedSharedOwnerCodes],
+            min_year: minYear,
+            max_year: maxYear,
             latest_year: baseItem.latest_year,
             latest_month: baseItem.latest_month,
             revenue_amount: 0,
@@ -6642,7 +6889,6 @@
             "total_revenue",
             "total_cost",
             "total_sga",
-            "contract_amount",
             "collection_amount",
             "planned_task_total",
             "exec_budget_total",
@@ -6671,8 +6917,10 @@
                 aggregated.latest_month = item.latest_month;
             }
         });
+        aggregated.contract_amount = getAggregateContractAmount(items);
         aggregated.total_expense = Number(aggregated.total_cost || 0) + Number(aggregated.total_sga || 0);
         aggregated.operating_balance = Number(aggregated.total_revenue || 0) - Number(aggregated.total_expense || 0);
+        aggregated.year_range = formatYearRange(aggregated);
         return aggregated;
     }
 
@@ -6697,10 +6945,22 @@
         return `<span class="${differenceClass(diff)}">${formatSignedAmount(diff)}</span>`;
     }
 
+    function formatCollectionComparisonDiff(planned, actual) {
+        const diff = Number(actual || 0) - Number(planned || 0);
+        return `<span class="${differenceClass(diff)}">${formatSignedAmount(diff)}</span>`;
+    }
+
     function buildComparisonDetails(item) {
-        const aggregateCodes = Array.isArray(item?._aggregateCodes) && item._aggregateCodes.length
-            ? item._aggregateCodes
-            : [item.support_dept_code];
+        const suppressedSharedOwnerCodes = new Set(
+            Array.isArray(item?._suppressedSharedOwnerCodes)
+                ? item._suppressedSharedOwnerCodes.map((value) => String(value || "").trim()).filter(Boolean)
+                : [],
+        );
+        const aggregateCodes = (
+            Array.isArray(item?._aggregateCodes) && item._aggregateCodes.length
+                ? item._aggregateCodes
+                : [item.support_dept_code]
+        ).filter((code) => !suppressedSharedOwnerCodes.has(String(code || "").trim()));
         const revenuePlanned = normalizeDetailEntries(item.collection_entries, "수금 입력");
         const revenueActual = getCombinedBreakdownList(aggregateCodes, "revenue");
         const laborPlanned = getExecBudgetGroupEntries(item, "labor", "직급별 인건비");
@@ -7327,7 +7587,12 @@
                 </span>
                 <span class="related-project-actions">
                     <button type="button" class="related-project-toggle" data-toggle-related="${escapeHtml(item.support_dept_code)}" title="${isInactive ? "상세 반영 다시 켜기" : "상세 반영 끄기"}" aria-label="${isInactive ? "상세 반영 다시 켜기" : "상세 반영 끄기"}">${isInactive ? "+" : "-"}</button>
-                    <button type="button" data-remove-related="${escapeHtml(item.support_dept_code)}" title="연관 프로젝트 제거" aria-label="연관 프로젝트 제거">×</button>
+                    <button type="button" class="related-project-remove" data-remove-related="${escapeHtml(item.support_dept_code)}" title="연관 프로젝트 제거" aria-label="연관 프로젝트 제거">
+                        <svg viewBox="0 0 16 16" aria-hidden="true">
+                            <path d="M4.5 4.5l7 7"></path>
+                            <path d="M11.5 4.5l-7 7"></path>
+                        </svg>
+                    </button>
                 </span>
             </span>
         `;
@@ -7365,7 +7630,7 @@
                 </div>
                 <div class="analysis-kpi">
                     <span>영업수지</span>
-                    <strong>${formatDisplayAmount(operatingBalance)}</strong>
+                    <strong class="${differenceClass(operatingBalance)}">${formatDisplayAmount(operatingBalance)}</strong>
                 </div>
                 <div class="analysis-kpi">
                     <span>과업수행계획비용</span>
@@ -7428,7 +7693,7 @@
                                 </td>
                                 <td>${formatComparisonCell(planned)}</td>
                                 <td>${formatComparisonCell(actual)}</td>
-                                <td>${formatComparisonDiff(planned, actual)}</td>
+                                <td>${key === "collection" ? formatCollectionComparisonDiff(planned, actual) : formatComparisonDiff(planned, actual)}</td>
                                 <td>
                                     <textarea
                                         class="comparison-note-input"
@@ -7929,16 +8194,6 @@
                 });
             };
             mergeSource(persistedProjectRelatedLinks);
-            mergeSource(persistedProjectPageState?.related_project_selections);
-            try {
-                const raw = window.localStorage.getItem(RELATED_PROJECT_STORAGE_KEY);
-                if (raw) {
-                    const parsed = JSON.parse(raw);
-                    mergeSource(parsed);
-                }
-            } catch (error) {
-                console.warn("Failed to load related project selections", error);
-            }
             return merged;
         }
 
@@ -7946,15 +8201,24 @@
             window.__projectRelatedSelections = relatedProjectSelections;
         }
 
+        function replaceRelatedProjectSelections(source) {
+            if (!source || typeof source !== "object") return;
+            relatedProjectSelections.clear();
+            Object.entries(source).forEach(([code, values]) => {
+                const normalizedCode = String(code || "").trim();
+                if (!normalizedCode || !Array.isArray(values)) return;
+                const normalizedValues = values
+                    .map((value) => String(value || "").trim())
+                    .filter(Boolean);
+                if (normalizedValues.length) {
+                    relatedProjectSelections.set(normalizedCode, new Set(normalizedValues));
+                }
+            });
+            syncGlobalRelatedProjectSelections();
+        }
+
         function persistRelatedProjectSelections() {
-            try {
-                const payload = Object.fromEntries(
-                    [...relatedProjectSelections.entries()].map(([code, values]) => [code, [...values]]),
-                );
-                window.localStorage.setItem(RELATED_PROJECT_STORAGE_KEY, JSON.stringify(payload));
-            } catch (error) {
-                console.warn("Failed to persist related project selections", error);
-            }
+            return;
         }
 
         async function saveRelatedProjectSelectionsForCode(baseCode) {
@@ -7980,6 +8244,7 @@
             if (result?.error) {
                 throw new Error(result.error);
             }
+            replaceRelatedProjectSelections(result.related_project_links);
             bumpUncontractedDashboardRevision();
         }
 
@@ -8480,6 +8745,7 @@
             } catch (error) {
                 console.error(error);
                 window.alert("연관 프로젝트를 DB에 저장하지 못했습니다.");
+                return;
             }
             bumpUncontractedDashboardRevision();
             closeRelatedProjectPicker();
@@ -8502,6 +8768,7 @@
             } catch (error) {
                 console.error(error);
                 window.alert("연관 프로젝트 변경을 DB에 저장하지 못했습니다.");
+                return;
             }
             bumpUncontractedDashboardRevision();
             renderAnalysis(getAnalysisItem(selectedCode));
@@ -8683,9 +8950,21 @@
                 scheduleStandaloneUncontractedDashboardRender();
                 return;
             }
+            const baseCode = String(item.support_dept_code || "").trim();
             const allRelatedItems = getRelatedItems(item.support_dept_code, { includeInactive: true });
             const relatedItems = getRelatedItems(item.support_dept_code);
-            const aggregateItem = aggregateAnalysisItem(item, relatedItems);
+            const includedCodeSet = new Set([
+                baseCode,
+                ...relatedItems.map((relatedItem) => String(relatedItem?.support_dept_code || "").trim()).filter(Boolean),
+            ]);
+            const suppressedSharedOwnerCodes = getSuppressedSharedOwnerCodes(includedCodeSet);
+            const normalizedBaseItem = normalizeAnalysisItemForSelection(item, includedCodeSet);
+            const normalizedRelatedItems = relatedItems.map((relatedItem) => {
+                return normalizeAnalysisItemForSelection(relatedItem, includedCodeSet);
+            });
+            const aggregateItem = aggregateAnalysisItem(normalizedBaseItem, normalizedRelatedItems, {
+                suppressedSharedOwnerCodes,
+            });
             relatedBarBox.innerHTML = renderRelatedProjectBar(item, allRelatedItems);
             const detailNoteInput = relatedBarBox.querySelector("[data-analysis-detail-note]");
             if (detailNoteInput) {
@@ -8726,7 +9005,11 @@
                 });
             });
             relatedBarBox.querySelectorAll("[data-remove-related]").forEach((button) => {
-                button.addEventListener("click", () => removeRelatedProject(button.dataset.removeRelated || ""));
+                button.addEventListener("click", async (event) => {
+                    event.preventDefault();
+                    event.stopPropagation();
+                    await removeRelatedProject(button.dataset.removeRelated || "");
+                });
             });
             relatedBarBox.querySelectorAll("[data-open-related-project]").forEach((button) => {
                 button.addEventListener("click", (event) => {