From eca89b67d631a0e2c5e883f7b7fd89c8bfa17af7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EB=A5=98=ED=98=B8=EC=84=B1?= <m20331@hanmaceng.co.kr>
Date: Tue, 23 Jun 2026 17:45:48 +0900
Subject: [PATCH] =?UTF-8?q?=EC=B6=94=EA=B0=80=20=EB=B0=8F=20=EC=88=98?=
 =?UTF-8?q?=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 .../01/260130_에이스플랜트 투입액 산출방식.xlsx |  Bin 0 -> 167038 bytes
 .../05/20260518_한라지킴이 변경사항 리스트.hwp |  Bin 0 -> 55808 bytes
 .../06/20260622_실행예산승인실패시 오류수정.sql |   37 +
 ..._기성지불전표와 실전표정보 차이 조정하기.sql |   65 +
 쿼리/README.md                                |   19 +-
 쿼리/Template/POR 소요예산 변경하기.sql       |    1 +
 쿼리/Template/매일확인하기.sql                | 1013 +++++++++
 쿼리/Template/본예산승인오류검토하기.sql      |  150 ++
 .../Template/실행예산투입실적금액수정하기.sql |    1 +
 쿼리/Template/원가계산.sql                    | 1827 +++++++++++++++++
 쿼리/Template/원가계산검증.sql                | 1131 ++++++++++
 쿼리/Template/인건비반영제거하기.sql          |    1 +
 쿼리/Template/자금일보조회.sql                |    1 +
 .../전표금액과 예산투입금액 차이 조회.sql     |   14 +
 쿼리/Template/프로젝트별기간투입상세조회.sql  |    1 +
 쿼리/Template/회계장부_판관_원가_증빙조회.sql |    1 +
 쿼리/Template/회계장부조회.sql                |    1 +
 17 files changed, 4254 insertions(+), 9 deletions(-)
 create mode 100644 문서/2026/01/260130_에이스플랜트 투입액 산출방식.xlsx
 create mode 100644 문서/2026/05/20260518_한라지킴이 변경사항 리스트.hwp
 create mode 100644 쿼리/2026/06/20260622_실행예산승인실패시 오류수정.sql
 create mode 100644 쿼리/2026/06/20260623_기성지불전표와 실전표정보 차이 조정하기.sql
 create mode 100644 쿼리/Template/매일확인하기.sql
 create mode 100644 쿼리/Template/본예산승인오류검토하기.sql
 create mode 100644 쿼리/Template/원가계산.sql
 create mode 100644 쿼리/Template/원가계산검증.sql
 create mode 100644 쿼리/Template/전표금액과 예산투입금액 차이 조회.sql

diff --git a/문서/2026/01/260130_에이스플랜트 투입액 산출방식.xlsx b/문서/2026/01/260130_에이스플랜트 투입액 산출방식.xlsx
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diff --git a/문서/2026/05/20260518_한라지킴이 변경사항 리스트.hwp b/문서/2026/05/20260518_한라지킴이 변경사항 리스트.hwp
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HcmV?d00001

diff --git a/쿼리/2026/06/20260622_실행예산승인실패시 오류수정.sql b/쿼리/2026/06/20260622_실행예산승인실패시 오류수정.sql
new file mode 100644
index 0000000..8829350
--- /dev/null
+++ b/쿼리/2026/06/20260622_실행예산승인실패시 오류수정.sql	
@@ -0,0 +1,37 @@
+-- ==========================================
+-- 작업일자: 2026-06-22 
+-- 작 성 자: 류호성
+-- 작업목적: [실행예산 승인 실패에 대한 원인 조사 및 수정하기]
+-- 요청자/티켓번호: [서경아차장 / 요청번호 5948번]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+-- [0] 실행예산 승인 실패시 실패사유를 저장하는 테이블에서 실패사유 조회하기
+select pjt_no, failure_reason from HPOIMS.dbo.ys_project where pjt_no = 'V172T403'
+
+-- [1] 실행예산 승인 프로시저에서 실패 사유에 대한 부분 조사
+-- usp_ys_mbudget_approval_new
+
+-- [2] 서경아차장과 협의하여 예산코드 AB33001과 AB33002도 추가하여 예외 기준 정하기로 하여 프로시저 수정함.
+	SELECT 
+		b.pjt_no, b.main, b.sub, b.bud_seq, (ISNULL(b.amt,0)+ISNULL(a.amt,0)) , ISNULL(b.x_amt,0)
+	FROM 
+	(
+		SELECT pjt_no, main, sub, bud_seq, SUM(amt) amt, SUM(x_amt) x_amt FROM HPOIMS.dbo.ys_pbudget WHERE pjt_no = 'V172T403' GROUP BY pjt_no, main, sub, bud_seq
+	)b
+	--LEFT OUTER JOIN 
+	JOIN 
+		HPOIMS.dbo.ys_mbudget a
+	ON
+		a.pjt_no = b.pjt_no 
+		AND a.main = b.main 
+		AND a.sub = b.sub 
+		AND a.bud_seq = b.bud_seq
+		AND a.bud_gbn = 'C'
+		AND a.chasu = 1
+	WHERE 
+		b.pjt_no = 'V172T403' 
+		AND (ISNULL(b.amt,0)+ISNULL(a.amt,0)) < ISNULL(b.x_amt,0)
+		AND b.main+b.sub NOT IN ('AB33001','AB33002')	-- 원가안분 인 경우에는 제외(2011.05.04)
+
+-- [3] 성공적으로 예산편성 승인 처리된 것 확인함. 
diff --git a/쿼리/2026/06/20260623_기성지불전표와 실전표정보 차이 조정하기.sql b/쿼리/2026/06/20260623_기성지불전표와 실전표정보 차이 조정하기.sql
new file mode 100644
index 0000000..99afb0b
--- /dev/null
+++ b/쿼리/2026/06/20260623_기성지불전표와 실전표정보 차이 조정하기.sql	
@@ -0,0 +1,65 @@
+-- ==========================================
+-- 작업일자: 2026-06-23 
+-- 작 성 자: 류호성
+-- 작업목적: [기성지불 전표와 발행된 회계 전표와의 차이를 찾아서 정보를 일치시킨다.]
+-- 요청자/티켓번호: [체크시 발견된 사항이며, 선급금 전표 발행시 프로시저 점검하여 보완해야 할 것으로 보입니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+-- [0] 기성지불 전표정보와 실제 전표정보와의 차이 조회하기 
+select  
+    a.cont_no, a.year, a.month, a.gs_gbn, a.gs_seq, a.gs_amt, a.sk_amt, a.sj_amt, a.slpdate, a.dtcode, a.slpnum, b.slpnum , b.slpamt 
+from 
+    HPOIMS.dbo.gs_payment a 
+left outer join 
+    ACC.dbo.t23b10 b 
+on 
+    a.slpdate = b.slpdate and a.dtcode = b.dtcode 
+where 
+    a.year = '2026' and a.slpnum <> b.slpnum and (a.gs_amt = b.slpamt or a.sk_amt = b.slpamt)
+
+--cont_no	year	month	gs_gbn	gs_seq	gs_amt	sk_amt	sj_amt	slpdate	dtcode	slpnum	slpnum	slpamt
+--V26G010	2026	06	M	1	0	40000000	0	20260612	1321   	205	203	40000000
+
+-- [1] 기성지불정보의 전표정보 조회하기
+select 
+    * 
+from 
+    HPOIMS.dbo.gs_payment 
+where 
+    cont_no = 'V26G010' and year = '2026' and month = '06' and gs_gbn = 'M' and gs_seq = 1
+
+-- [2] 해당 전표번호로 기성지불내역에 존재여부 재확인하기
+select 
+    * 
+from 
+    HPOIMS.dbo.gs_payment a 
+where 
+    a.slpdate = '20260612' and a.dtcode = '1321' and a.slpnum between 201 and 205
+
+-- [3] 실행일은 상황에 따라 적절하게 수정하여 해당 전표번호로 전표내역 확인하기
+select 
+    * 
+from 
+    ACC.dbo.t23b10_tr 
+where 
+    actdate>'20260401' and slpdate = '20260612' and dtcode = '1321' and slpnum = 203 
+order by actdate, acttime
+
+select 
+    * 
+from 
+    ACC.dbo.t23b10_tr 
+where 
+    actdate>'20260401' and slpdate = '20260612' and dtcode = '1321' and slpnum = 205 
+order by actdate, acttime
+
+-- [4] 기성지불에 올바른 전표번호로 수정하기
+/*
+update 
+    HPOIMS.dbo.gs_payment 
+set 
+    slpnum = 203 
+where 
+    cont_no = 'V26G010' and year = '2026' and month = '06' and gs_gbn = 'M' and gs_seq = 1
+*/
diff --git a/쿼리/README.md b/쿼리/README.md
index 97c00cb..a24a7a6 100644
--- a/쿼리/README.md
+++ b/쿼리/README.md
@@ -15,23 +15,23 @@ hallasanup/
     ├── Template/
     │   ├── POR소요예산 변경하기.sql
     ├── 2026/
-    │   ├── 05_May/
-    │   └── 06_June/
-    │       ├── 20260618_UPDATE_고객_데이터_정정.sql
-    │       └── 20260620_SELECT_월간_통계_집계.sql
+    │   ├── 05/
+    │   └── 06/
+    │       ├── 20260618_고객_데이터_정정.sql
+    │       └── 20260620_월간_통계_집계.sql
     └── 2025/
-        └── 12_December/
+        └── 12/
 ```
 
 ## 2. 파일 명명 규칙 (Naming Convention)
 
 파일 이름만 보고도 실행 날짜와 목적을 직관적으로 알 수 있도록 작성합니다.
 
-> **`[YYYYMMDD]_[SQL타입]_[작업_내용].sql`**
+> **`[YYYYMMDD]_[작업_내용].sql`**
 
-* **데이터 수정 (UPDATE/DELETE):** `20260618_UPDATE_회원탈퇴처리.sql`
-* **데이터 조회 (SELECT):** `20260630_SELECT_매출통계조회.sql`
-* **테이블 구조 변경 (ALTER/CREATE):** `20260615_ALTER_상품테이블_인덱스추가.sql`
+* **데이터 수정 (UPDATE/DELETE):** `20260618_회원탈퇴처리.sql`
+* **데이터 조회 (SELECT):** `20260630_매출통계조회.sql`
+* **테이블 구조 변경 (ALTER/CREATE):** `20260615_상품테이블_인덱스추가.sql`
 
 ---
 
@@ -45,6 +45,7 @@ hallasanup/
 -- 작 성 자: [작성자 이름]
 -- 작업목적: [쿼리 작성 및 실행 목적 설명]
 -- 요청자/티켓번호: [요청 부서 또는 이슈 번호]
+-- 데이타베이스 : MS-SQL 혹은 MY-SQL
 -- ==========================================
 
 -- [1] 대상 데이터 검증 (조회)
diff --git a/쿼리/Template/POR 소요예산 변경하기.sql b/쿼리/Template/POR 소요예산 변경하기.sql
index e533931..54480cd 100644
--- a/쿼리/Template/POR 소요예산 변경하기.sql	
+++ b/쿼리/Template/POR 소요예산 변경하기.sql	
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [이미 집행된 발주의뢰서의 금액을 실제 투입금액으로 변경할 경우 사용합니다.]
 -- 요청자/티켓번호: [요청 부서 / 요청자 또는 이슈 번호를 기록합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 declare @por_no char(8), @por_seq int
diff --git a/쿼리/Template/매일확인하기.sql b/쿼리/Template/매일확인하기.sql
new file mode 100644
index 0000000..890cb5f
--- /dev/null
+++ b/쿼리/Template/매일확인하기.sql
@@ -0,0 +1,1013 @@
+-- ==========================================
+-- 작업일자: YYYY-MM-DD [쿼리 작성 및 실행 날짜를 기록합니다.]
+-- 작 성 자: [실행자 이름을 기록합니다.]
+-- 작업목적: [주기적으로 실행하여 아이체크로 이상데이타 확인하며 필요시 실무자와 확인 후 수정을 별도 진행합니다.]
+-- 요청자/티켓번호: [별도 요청은 없으며, 이상자료에 대한 분석에 대한 조치는 실무자와 협의 후 수정하거나 수정하지 않고 확인만 진행합니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+-- 실행예산의 소요예산과 구매청구서 금액 + 직접비 금액이 다른 것 조회하기
+select
+	a.*
+	, a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) x_amt
+	, (b.soyo_amt+b.input_amt)
+	, a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) - (b.soyo_amt+b.input_amt)
+from
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select 
+		*
+	from
+	(
+		select
+			a.pjt_no, a.main, a.sub, a.bud_seq
+			, sum(a.bud_amt) bud_amt
+			, sum(a.bud_x_amt) bud_x_amt
+			, sum(a.bud_e_amt) bud_e_amt
+			, sum(a.soyo_amt) soyo_amt
+			, sum(a.input_amt) input_amt
+		from
+		(
+			SELECT 
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ISNULL(a.closing_yn,'N')
+				, bud_amt = round(ISNULL(a.amt*a.base_rate,0),0)
+				, bud_x_amt = round(ISNULL(a.x_amt*a.base_rate,0),0) 
+				, bud_e_amt = round(ISNULL(a.e_amt*a.base_rate,0),0)
+				, soyo_amt = 0
+				, input_amt = 0      
+			FROM 
+				HPOIMS.dbo.ys_pbudget a
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+-- 				, soyo_amt = SUM(ISNULL(a.amt,0)*ISNULL(b.base_rate,1) + CASE WHEN b.fob IS NULL THEN 0 ELSE FLOOR(ISNULL(a.amt,0)*ISNULL(b.fob,1)*b.base_rate) END)
+				, soyo_amt = SUM(ISNULL(a.w_amt,0))
+				, input_amt = 0
+			FROM 
+				HPOIMS.dbo.gm_por_detail a
+			left outer join
+				HPOIMS.dbo.ys_project_rate b
+			on
+				a.pjt_no = b.pjt_no and a.curr = b.curr
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = 0
+-- 				, input_amt = SUM(ISNULL(a.amt,0)*ISNULL(b.base_rate,1) + CASE WHEN b.fob IS NULL THEN 0 ELSE FLOOR(ISNULL(a.amt,0)*ISNULL(b.fob,1)*b.base_rate) END)
+				, input_amt = SUM(ISNULL(a.amt,0))
+			FROM 
+				HPOIMS.dbo.ys_direct_cost a
+			left outer join
+				HPOIMS.dbo.ys_project_rate b
+			on
+				a.pjt_no = b.pjt_no and a.curr = b.curr
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+		) a
+		GROUP BY 
+			a.pjt_no, a.main, a.sub, a.bud_seq
+	) a
+-- 	where
+-- 		(a.bud_x_amt*a.base_rate) <> (a.soyo_amt+a.input_amt)
+		
+) b
+on
+	a.pjt_no = b.pjt_no
+	and a.main = b.main
+	and a.sub = b.sub
+	and a.bud_seq = b.bud_seq
+ 	and a.pjt_no like '%' 
+ 	and a.main <> 'AB00'
+  	and a.curr = 'WON'
+	and ROUND(isnull(a.x_amt,0)*a.base_rate,0) <> (b.soyo_amt+b.input_amt)
+
+-- 	and a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0)
+-- 		<> 
+-- 		(b.soyo_amt+b.input_amt)
+--	and abs((a.x_amt*a.base_rate) - (b.soyo_amt+b.input_amt)) > 1 
+-- 	and a.item_name = 'ManDay 지원비'
+
+-- 외자인 경우 체크
+select
+	a.*
+	, round(a.x_amt*a.base_rate,-1) + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) x_amt
+	, (b.soyo_amt+b.input_amt)
+	, a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) - (b.soyo_amt+b.input_amt)
+from
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select 
+		*
+	from
+	(
+		select
+			a.pjt_no, a.main, a.sub, a.bud_seq
+			, sum(a.bud_amt) bud_amt
+			, sum(a.bud_x_amt) bud_x_amt
+			, sum(a.bud_e_amt) bud_e_amt
+			, sum(a.soyo_amt) soyo_amt
+			, sum(a.input_amt) input_amt
+		from
+		(
+			SELECT 
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ISNULL(a.closing_yn,'N')
+				, bud_amt = round(ISNULL(a.amt*a.base_rate,0),0)
+				, bud_x_amt = round(ISNULL(a.x_amt*a.base_rate,0),0) 
+				, bud_e_amt = round(ISNULL(a.e_amt*a.base_rate,0),0)
+				, soyo_amt = 0
+				, input_amt = 0      
+			FROM 
+				HPOIMS.dbo.ys_pbudget a
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+-- 				, soyo_amt = SUM(ISNULL(a.amt,0)*ISNULL(b.base_rate,1) + CASE WHEN b.fob IS NULL THEN 0 ELSE FLOOR(ISNULL(a.amt,0)*ISNULL(b.fob,1)*b.base_rate) END)
+				, soyo_amt = SUM(ISNULL(a.w_amt,0))
+				, input_amt = 0
+			FROM 
+				HPOIMS.dbo.gm_por_detail a
+			left outer join
+				HPOIMS.dbo.ys_project_rate b
+			on
+				a.pjt_no = b.pjt_no and a.curr = b.curr
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = 0
+-- 				, input_amt = SUM(ISNULL(a.amt,0)*ISNULL(b.base_rate,1) + CASE WHEN b.fob IS NULL THEN 0 ELSE FLOOR(ISNULL(a.amt,0)*ISNULL(b.fob,1)*b.base_rate) END)
+				, input_amt = SUM(ISNULL(a.amt,0))
+			FROM 
+				HPOIMS.dbo.ys_direct_cost a
+			left outer join
+				HPOIMS.dbo.ys_project_rate b
+			on
+				a.pjt_no = b.pjt_no and a.curr = b.curr
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+		) a
+		GROUP BY 
+			a.pjt_no, a.main, a.sub, a.bud_seq
+	) a
+-- 	where
+-- 		(a.bud_x_amt*a.base_rate) <> (a.soyo_amt+a.input_amt)
+		
+) b
+on
+	a.pjt_no = b.pjt_no
+	and a.main = b.main
+	and a.sub = b.sub
+	and a.bud_seq = b.bud_seq
+ 	and a.pjt_no like 'V%' 
+ 	and a.main <> 'AB00'
+--  	and a.curr = 'WON'
+-- 	and a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0)
+-- 		<> 
+-- 		(b.soyo_amt+b.input_amt)
+	and  round(a.x_amt*a.base_rate, -1) + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) <> (b.soyo_amt+b.input_amt)
+	and abs(a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0) - (b.soyo_amt+b.input_amt)) > 1 
+-- 	and a.item_name = 'ManDay 지원비'
+
+/*
+
+-- 실행예산 소요예산 = 구매청구서 금액 + 직접비 금액 비교하여 다른 것 업데이트 하기
+begin tran
+
+update
+	HPOIMS.dbo.ys_pbudget
+set
+	x_amt = (b.soyo_amt+b.input_amt)
+from
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select 
+		*
+	from
+	(
+		select
+			a.pjt_no, a.main, a.sub, a.bud_seq
+			, sum(a.bud_amt) bud_amt
+			, sum(a.bud_x_amt) bud_x_amt
+			, sum(a.bud_e_amt) bud_e_amt
+			, sum(a.soyo_amt) soyo_amt
+			, sum(a.input_amt	) input_amt
+		from
+		(
+			SELECT 
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ISNULL(a.closing_yn,'N')
+				, bud_amt = ISNULL(a.amt,0)
+				, bud_x_amt = ISNULL(a.x_amt,0)
+				, bud_e_amt = ISNULL(a.e_amt,0)
+				, soyo_amt = 0
+				, input_amt = 0      
+			FROM 
+				HPOIMS.dbo.ys_pbudget a
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = SUM(ISNULL(a.w_amt,0))
+				, input_amt = 0
+			FROM 
+				HPOIMS.dbo.gm_por_detail a
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = 0
+				, input_amt = SUM(ISNULL(a.amt,0))
+			FROM 
+				HPOIMS.dbo.ys_direct_cost a
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+		) a
+		GROUP BY 
+			a.pjt_no, a.main, a.sub, a.bud_seq
+	) a
+	where
+		a.bud_x_amt <> (a.soyo_amt+a.input_amt)
+) b
+on
+	a.pjt_no = b.pjt_no
+	and a.main = b.main
+	and a.sub = b.sub
+	and a.bud_seq = b.bud_seq
+ 	and a.pjt_no like '%' 
+ 	and a.main <> 'AB00'
+	and a.curr = 'WON'
+	and ROUND(isnull(a.x_amt,0)*a.base_rate,0) <> (b.soyo_amt+b.input_amt)
+
+commit tran
+
+rollback tran
+
+
+begin tran
+
+update
+	HPOIMS.dbo.ys_pbudget
+set
+	x_amt = (b.soyo_amt+b.input_amt)
+from
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select 
+		*
+	from
+	(
+		select
+			a.pjt_no, a.main, a.sub, a.bud_seq
+			, sum(a.bud_amt) bud_amt
+			, sum(a.bud_x_amt) bud_x_amt
+			, sum(a.bud_e_amt) bud_e_amt
+			, sum(a.soyo_amt) soyo_amt
+			, sum(a.input_amt	) input_amt
+		from
+		(
+			SELECT 
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ISNULL(a.closing_yn,'N')
+				, bud_amt = ISNULL(a.amt,0)
+				, bud_x_amt = ISNULL(a.x_amt,0)
+				, bud_e_amt = ISNULL(a.e_amt,0)
+				, soyo_amt = 0
+				, input_amt = 0      
+			FROM 
+				HPOIMS.dbo.ys_pbudget a
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = SUM(ISNULL(a.w_amt,0))
+				, input_amt = 0
+			FROM 
+				HPOIMS.dbo.gm_por_detail a
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+	
+			UNION ALL
+			SELECT
+				  pjt_no = a.pjt_no
+				, main = a.main
+				, sub = a.sub
+				, bud_seq = a.bud_seq
+				, closing_yn = ''
+				, bud_amt = 0
+				, bud_x_amt = 0
+				, bud_e_amt = 0
+				, soyo_amt = 0
+				, input_amt = SUM(ISNULL(a.amt,0))
+			FROM 
+				HPOIMS.dbo.ys_direct_cost a
+			GROUP BY 
+				a.pjt_no, a.main, a.sub, a.bud_seq
+		) a
+		GROUP BY 
+			a.pjt_no, a.main, a.sub, a.bud_seq
+	) a
+-- 	where
+-- 		a.bud_x_amt <> (a.soyo_amt+a.input_amt)
+) b
+on
+
+	a.pjt_no = b.pjt_no
+	and a.main = b.main
+	and a.sub = b.sub
+	and a.bud_seq = b.bud_seq
+ 	and a.pjt_no like '%' 
+ 	and a.main <> 'AB00'
+	and a.curr = 'WON'
+	and ROUND(isnull(a.x_amt,0)*a.base_rate,0) <> (b.soyo_amt+b.input_amt)
+
+--  	and a.pjt_no like 'B%' 
+	and ROUND(a.x_amt*a.base_rate,0) <> (b.soyo_amt+b.input_amt)
+
+-- 	and a.x_amt*a.base_rate + round(((a.x_amt*a.base_rate) * isnull((select fob from HPOIMS.dbo.ys_project_rate where pjt_no = a.pjt_no and curr = a.curr),0)),0)
+-- 		<> 
+-- 		(b.soyo_amt+b.input_amt)
+
+rollback tran
+*/
+
+
+
+-- 경상비 통제금액과 부서예산항목의 통제금액이 다른 것들 조회하기
+select
+	*
+from
+(
+	select 
+		a.dept_cd, a.year, a.month, a.main_cd, a.sub_cd, isnull(a.budget_use,0) budget_use, isnull(b.amt,0) amt
+	from
+		HPOIMS.dbo.ks_budget a
+	left outer join
+	(
+		select 
+			dept_cd, year, month, main_cd, sub_cd, sum(amt) amt
+		from 
+			HPOIMS.dbo.ks_indirect_cost
+		where	
+			ctr_yn = 'Y'
+		group by
+			dept_cd, year, month, main_cd, sub_cd
+	) b
+	on
+		a.dept_cd = b.dept_cd
+		and a.year = b.year
+		and a.month = b.month
+		and a.main_cd = b.main_cd
+		and a.sub_cd = b.sub_cd
+) a
+where
+	a.budget_use <> a.amt
+	and a.year >= '2024'
+
+
+/*
+-- 경상비 통제금액과 부서예산항목의 통제금액이 다른 것들 수정하기 
+update
+	HPOIMS.dbo.ks_budget
+set
+	budget_use = b.amt
+from
+	HPOIMS.dbo.ks_budget a
+join
+(
+	select 
+		a.*
+	from
+	(
+		select 
+			a.dept_cd, a.year, a.month, a.main_cd, a.sub_cd, isnull(a.budget_use,0) budget_use , isnull(b.amt,0) amt
+		from
+			HPOIMS.dbo.ks_budget a
+		left outer join
+		(
+			select 
+				dept_cd, year, month, main_cd, sub_cd, sum(amt) amt
+			from 
+				HPOIMS.dbo.ks_indirect_cost
+			where	
+				ctr_yn = 'Y'
+			group by
+				dept_cd, year, month, main_cd, sub_cd
+		) b
+		on
+			a.dept_cd = b.dept_cd
+			and a.year = b.year
+			and a.month = b.month
+			and a.main_cd = b.main_cd
+			and a.sub_cd = b.sub_cd
+	) a
+	where
+		a.budget_use <> a.amt
+) b
+on
+	a.dept_cd = b.dept_cd
+	and a.year = b.year
+	and a.month = b.month
+	and a.main_cd = b.main_cd
+	and a.sub_cd = b.sub_cd
+	and a.year >= '2024'
+
+*/
+
+-- 직접비 예산에 있으나 전표와 일치 하지 않는 것
+select 
+	a.*, b.*
+from 
+	HPOIMS.dbo.ys_direct_cost a
+left outer join
+	ACC.dbo.t23b10 b
+on
+	b.slpdate>'20220101' and a.pjt_no = b.ys_pjtno and a.main = b.ys_main and a.sub = b.ys_sub and a.bud_seq = b.ys_bud_seq and a.ctr_seq = b.ys_ctr_seq 
+where
+	a.bill_date > '20220101'
+  	and a.ctr_yn = 'N'
+	and a.direct_desc not like '%국민연금%'
+	and a.direct_desc not like '%고용보험%'
+	and a.direct_desc not like '%건강보험%'
+	and a.direct_desc not like '%급여%'
+	and a.direct_desc not like '%중식대%'
+	and b.area is null
+order by
+	a.pjt_no, a.ctr_seq
+
+
+/*
+
+select 
+	a.pjt_no, a.main, a.sub, a.bud_seq, isnull(a.x_amt,0)  , b.amt
+from 
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select a.pjt_no, a.main, a.sub, a.bud_seq, sum(amt) amt from HPOIMS.dbo.ys_direct_cost a where a.pjt_no like 'H%' or a.pjt_no like 'X%' group by a.pjt_no, a.main, a.sub, a.bud_seq
+)b
+on
+	a.pjt_no = b.pjt_no and a.main = b.main and a.sub = b.sub and a.bud_seq = b.bud_seq
+where 
+	(a.pjt_no like 'H%' or a.pjt_no like 'X%')
+	and isnull(a.x_amt,0) <> b.amt
+
+
+update
+	a
+set
+	x_amt = b.amt
+from 
+	HPOIMS.dbo.ys_pbudget a
+join
+(
+	select a.pjt_no, a.main, a.sub, a.bud_seq, sum(amt) amt from HPOIMS.dbo.ys_direct_cost a where a.pjt_no like 'H%' or a.pjt_no like 'X%' group by a.pjt_no, a.main, a.sub, a.bud_seq
+)b
+on
+	a.pjt_no = b.pjt_no and a.main = b.main and a.sub = b.sub and a.bud_seq = b.bud_seq
+where 
+	(a.pjt_no like 'H%' or a.pjt_no like 'X%')
+	and isnull(a.x_amt,0) <> b.amt
+
+*/
+
+-- 경상비 예산과 전표가 일치 하지 않는 것
+select 
+	a.*, b.*
+from 
+	HPOIMS.dbo.ks_indirect_cost a
+left outer join
+	ACC.dbo.t23b10 b
+on
+	b.slpdate>'20190101' and a.dept_cd = b.ys_dept_cd and a.main_cd = b.ys_main and a.sub_cd = b.ys_sub and a.ctr_seq = b.ys_ctr_seq 
+where
+	a.billdate > '20190101'
+  	and a.ctr_yn = 'N'
+	and a.indirect_desc not like '%국민연금%'
+	and a.indirect_desc not like '%고용보험%'
+	and a.indirect_desc not like '%건강보험%'
+	and a.indirect_desc not like '%급여%'
+	and a.indirect_desc not like '%중식대%'
+	and b.area is null
+order by
+	a.dept_cd, a.ctr_seq
+
+
+-- >> 경상비에서 부서코드 없이 입력되어 있는 자료
+select '경상비에서 부서코드 없이', * from HPOIMS.dbo.ks_indirect_cost where dept_cd = '' and year > '2019' 
+
+
+select 
+	'수주가와 수주상세금액 차이', a.pjt_no, a.suju_amt, b.w_amt
+from 
+	HPOIMS.dbo.ys_project a
+join
+(
+	select 
+		pjt_no, sum(w_amt) w_amt
+	from 
+		HPOIMS.dbo.ys_project_rev
+	where 
+		pjt_no like 'V%' -- and approval_yn = 'Y'
+	group by
+		pjt_no
+) b
+on
+	a.pjt_no = b.pjt_no
+where 
+	a.pjt_no like 'V%'
+	and a.suju_amt <> b.w_amt
+
+/*
+
+update
+	a
+set
+	suju_amt = b.w_amt
+from 
+	HPOIMS.dbo.ys_project a
+join
+(
+	select 
+		pjt_no, sum(w_amt) w_amt
+	from 
+		HPOIMS.dbo.ys_project_rev
+	where 
+		pjt_no like 'V%' -- and approval_yn = 'Y'
+	group by
+		pjt_no
+) b
+on
+	a.pjt_no = b.pjt_no
+where 
+	a.pjt_no like 'V%'
+	and a.suju_amt <> b.w_amt
+
+*/
+
+
+-- 실행예산과 PM추가예상 금액 다른 것
+select
+	'실행예산과 PM추가예상 금액 다른 것', a.*, c.*
+from
+(
+	select 
+		a.pjt_no, a.main, a.sub, a.bud_seq, sum(a.amt) amt, sum(a.amt*a.base_rate + a.amt*isnull(b.fob,0)) w_amt
+	from 	
+		HPOIMS.dbo.ys_ebudget a
+	left outer join
+		HPOIMS.dbo.ys_project_rate b
+	on
+		a.pjt_no = b.pjt_no and a.curr = b.curr
+	group by
+		a.pjt_no, a.main, a.sub, a.bud_seq
+) a
+right outer join
+	HPOIMS.dbo.ys_pbudget c
+on
+	a.pjt_no = c.pjt_no and a.main = c.main and a.sub = c.sub and a.bud_seq = c.bud_seq
+where
+	isnull(a.amt,0) <> isnull(c.e_amt,0)
+/*
+update
+	a
+set
+	e_amt = isnull(b.amt,0)
+from
+	HPOIMS.dbo.ys_pbudget a
+left outer join
+(
+	select 
+		a.pjt_no, a.main, a.sub, a.bud_seq, sum(a.amt) amt, sum(a.amt*a.base_rate + a.amt*isnull(b.fob,0)) w_amt
+	from 	
+		HPOIMS.dbo.ys_ebudget a
+	left outer join
+		HPOIMS.dbo.ys_project_rate b
+	on
+		a.pjt_no = b.pjt_no and a.curr = b.curr
+	group by
+		a.pjt_no, a.main, a.sub, a.bud_seq
+) b
+on
+	a.pjt_no = b.pjt_no and a.main = b.main and a.sub = b.sub and a.bud_seq = b.bud_seq
+where 
+	isnull(a.e_amt,0) <> isnull(b.amt,0)
+*/
+
+-- 구매 청구수량과 구매 발주 수량이 다른 것
+select
+	'구매 청구수량과 구매 발주 수량이 다른 것', a.por_no, a.por_seq, a.pjt_no, a.main, a.sub, a.bud_seq, a.item_name, a.qty, a.w_amt, b.qty, b.w_amt, (select emp from HPOIMS.dbo.gm_poim where poim = c.poim) emp_id
+from
+	HPOIMS.dbo.gm_por_detail a
+join
+(
+	select
+		por_no, por_seq, sum(qty) qty, sum(w_amt) w_amt
+	from
+		HPOIMS.dbo.gm_po_detail 
+	where 
+		isnull(u_stat, '') <> 'D'
+	group by
+		por_no, por_seq
+) b
+on
+	a.por_no = b.por_no 
+	and a.por_seq = b.por_seq
+join
+(
+	select distinct b.por_no, b.por_seq, a.poim from HPOIMS.dbo.gm_po a join HPOIMS.dbo.gm_po_detail b on a.po_no = b.po_no
+) c
+on
+	a.por_no = c.por_no 
+	and a.por_seq = c.por_seq
+where
+	a.pjt_no like 'V%'
+	and a.pjt_no in (select pjt_no from HPOIMS.dbo.ys_project where closing_yn = 'N' and pjt_no like 'V%')
+	and a.qty < b.qty
+-- and a.qty <> b.qty
+order by
+	a.por_no
+
+-- 실행예산의 추가변경금액과 추가변경예산의 금액이 다른 것
+select
+	'추가변경예산 차이발생', b.*, a.item_name, a.amt, a.m_amt, a.c_amt, a.curr, a.base_rate
+from
+	HPOIMS.dbo.ys_pbudget a
+left outer join
+(
+	select 
+		a.pjt_no, a.main, a.sub, a.bud_seq, sum(a.amt) amt
+	from 	
+		HPOIMS.dbo.ys_cbudget a
+	group by
+		a.pjt_no, a.main, a.sub, a.bud_seq
+) b
+on
+	a.pjt_no = b.pjt_no and a.main = b.main and a.sub = b.sub and a.bud_seq = b.bud_seq
+where 
+	isnull(a.c_amt,0) <> isnull(b.amt,0)
+	and a.pjt_no like 'V%'
+--	and a.curr = 'WON'
+/*
+begin tran
+
+update
+	a
+set
+	c_amt = isnull(b.amt,0)
+from
+	HPOIMS.dbo.ys_pbudget a
+left outer join
+(
+	select 
+		a.pjt_no, a.main, a.sub, a.bud_seq, sum(a.amt) amt
+	from 	
+		HPOIMS.dbo.ys_cbudget a
+	group by
+		a.pjt_no, a.main, a.sub, a.bud_seq
+) b
+on
+	a.pjt_no = b.pjt_no and a.main = b.main and a.sub = b.sub and a.bud_seq = b.bud_seq
+where 
+	isnull(a.c_amt,0) <> isnull(b.amt,0)
+	and a.pjt_no like 'V%'
+--	and a.curr = 'WON'
+
+commit
+*/
+
+
+-- 실행예산에서 실행금액 <> 초기편성예산 + 추가변경예산
+select
+	 '실행금액 <> 초기편성예산 + 추가변경예산', a.*
+from
+	HPOIMS.dbo.ys_pbudget a
+where 
+	isnull(a.m_amt,0) + isnull(a.c_amt,0) <> isnull(a.amt,0)
+	and a.pjt_no like 'V%'
+
+/*
+update
+	 a
+set
+	amt = isnull(a.m_amt,0) + isnull(a.c_amt,0)
+from
+	HPOIMS.dbo.ys_pbudget a
+where 
+	isnull(a.m_amt,0) + isnull(a.c_amt,0) <> isnull(a.amt,0)
+	and a.pjt_no like 'V%'
+*/
+
+
+-- 실행금액을 초과한 소요예산
+select
+	 '실행금액을 초과한 소요예산' 
+	, a.pjt_no, pjt_name = (select pjt_name from HPOIMS.dbo.ys_project where a.pjt_no = pjt_no)
+	, a.main, a.sub, a.bud_seq, a.item_name, a.amt, a.x_amt, a.curr, a.base_rate
+from
+	HPOIMS.dbo.ys_pbudget a 
+join
+	HPOIMS.dbo.ys_project b
+on
+	a.pjt_no = b.pjt_no
+	and b.closing_yn = 'N'
+where 
+	a.pjt_no like 'V%'
+	and isnull(abs(a.amt),0) < isnull(abs(a.x_amt),0)
+	and a.item_name not like '%원가안분%'
+
+/*
+
+
+*/
+
+-- 구매발주서에 프로젝트가 없는 것
+select '구매발주서에 프로젝트가 없는 것', * from HPOIMS.dbo.gm_po where pjt_no = ''
+
+
+-- 미지급금(공익) 체크하기
+select 
+	'미지급금(공익)' gubun, a.apvdate, a.apvnum, a.apvseq, sum(a.amt) jigub_amt, max(b.apvcramt), (max(b.apvcramt) - sum(a.amt))
+from 
+	ACC.dbo.t23a11 a 
+join
+	ACC.dbo.t23a10 b
+on
+	b.area = '9' and a.apvdate = b.apvdate and a.apvnum = b.apvnum and a.apvseq = b.apvseq
+group by 
+	a.apvdate, a.apvnum, a.apvseq
+having
+	(max(b.apvcramt) - sum(a.amt)) < 0
+/*
+select * from ACC.dbo.t23a11 where apvdate = '20180101' and apvnum = '000001' and apvseq = '000002'
+*/
+
+-- 매출부가세 검토하기
+select 
+	'매출부가세' gubun, sum(apvcramt) - sum(apvdramt) - ISNULL((select item31 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)), 0)
+	, sum(apvcramt) - sum(apvdramt)
+from 
+	ACC.dbo.t23a10 
+where 
+	area = '9' and apvdate >= '20220101' and acntcode like '21016%' and magam_yn = 'Y'						
+having 
+	sum(apvcramt) - sum(apvdramt) - (select item31 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)) <> 0
+
+-- 매입부가세 검토하기
+select 
+	'매입부가세' gubun, sum(apvdramt) - sum(apvcramt)  - ISNULL((select item32 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)), 0)
+	, sum(apvdramt) - sum(apvcramt)
+from 
+	ACC.dbo.t23a10 
+where 
+	area = '9' and apvdate >= '20220101' and acntcode like '11311%' and magam_yn = 'Y'
+having 
+	sum(apvdramt) - sum(apvcramt)  - (select item32 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)) <> 0
+
+-- 매출 검토하기
+--select 
+--	'매출' gubun, isnull(sum(billamt),0) - ISNULL((select item26 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)), 0)
+--from 
+--	ACC.dbo.t23e10 where billdate >= '20190101' and approve_yn = 'O'  and gbn in ('1', '2') and magam_yn = 'Y' 	-- 공사기성, 위탁기성만 포함(원가안분, 수주분담, 기타 미수금은 미포함 한다.)
+--having 
+--	isnull(sum(billamt),0) - (select item26 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)) <> 0
+
+-- 수금 검토하기
+--select 
+--	'수금' gubun, isnull(sum(a.billamt),0)  - ISNULL((select item27 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)), 0)
+--from 
+--	ACC.dbo.t23e13 a 
+--join
+--	ACC.dbo.t23e10 b
+--on
+--	a.billdate = b.billdate
+--	and a.seq = b.seq
+--where 
+--	a.collectdate >= '20190101'
+--	and a.billdate >= '20190101'
+--	and b.gbn in ('1', '2') -- 공사기성, 위탁기성만 포함(원가안분, 수주분담, 기타 미수금은 미포함 한다.)
+--having 
+--	isnull(sum(a.billamt),0)  - (select item27 from ACC.dbo.t23a13 where magam_dt = convert(char(8), getdate(), 112)) <> 0
+
+
+-- 수주통보서 최종납기일 없는 것
+select 
+	'수주통보서 최종납기일 없는 것' gbn, a.pjt_no, a.delv_date, b.delv_date 
+from 
+	HPOIMS.dbo.ys_project a 
+join 
+	(
+		select 
+			pjt_no, delv_date 
+		from 
+			HPOIMS.dbo.ys_project_rev 
+		where pjt_no+cast(rev_no as varchar(10)) in (select pjt_no + cast(max(rev_no) as varchar(10)) from HPOIMS.dbo.ys_project_rev where approval_yn = 'Y' group by pjt_no)
+	) b 
+on 
+	a.pjt_no = b.pjt_no 
+where 
+	a.delv_date = '1900-01-01' 
+
+
+-- 인트라넷 결재상태와 미소 결재상태 비교하기
+
+-- 인트라넷 결재상태 확인해 볼 것
+SELECT * FROM OPENQUERY ([MYSQL], 'SELECT DocSN, FORMNUM, RT_SanctionState FROM sanctiondoc_tbl WHERE formnum like ''HLF-2%'' and RT_SanctionState = '''' ') mysql 
+
+SELECT * FROM OPENQUERY ([MYSQL], 'SELECT * FROM sanctiondoc_tbl WHERE DocSN LIKE ''2026-%'' and RT_SanctionState LIKE ''%FINISH%'' AND PG_Date IS NULL AND FormNum LIKE ''HLF-2%'' ') mysql 
+
+SELECT * FROM OPENQUERY ([MYSQL], 'SELECT DocSN, FORMNUM, RT_SanctionState FROM sanctiondoc_tbl WHERE formnum like ''HLF-1%'' and rg_date > ''2019-01-01''and RT_SanctionState = '''' ') mysql 
+
+SELECT * FROM OPENQUERY ([MYSQL], 'SELECT DocSN, FORMNUM, RT_SanctionState FROM sanctiondoc_tbl WHERE LENGTH(DocSN) < 13 ') mysql 
+
+-- SELECT * FROM OPENQUERY ([MYSQL], 'SELECT DocSN, FORMNUM, RT_SanctionState FROM sanctiondoc_tbl WHERE formnum like ''HLF-%'' and RT_SanctionState = '''' ') mysql 
+
+
+-- 매출 지출 계획 관리 지워졌을 경우 복원하기
+-- insert
+-- 	HPOIMS.dbo.ys_moneyplan_day
+-- (
+-- 	plandate, seq, pjt_no, venname, content, amt1, v_amt1, amt2, v_amt2, amt3, v_amt3, payhow, bigo, input_id, input_dt, update_id, update_dt
+-- )
+-- select 
+-- 	plandate, (select max(seq)+1 from HPOIMS.dbo.ys_moneyplan_day where plandate = HPOIMS.dbo.ys_moneyplan_h.plandate)+row_number() over (order by plandate) seq, 
+-- 	pjt_no, venname, content, amt1, v_amt1, amt2, v_amt2, amt3, v_amt3, payhow, bigo, input_id, input_dt, update_id, update_dt
+-- from 
+-- 	HPOIMS.dbo.ys_moneyplan_h 
+-- where 
+-- 	pjt_no = 'V171T501' and actdate = '20180626' and acttime = '14:14:41' and io_knd = 'IN'
+
+-- POR 감액하기
+--select * from HPOIMS.dbo.gm_por_detail where por_no = 'P1809014'
+--begin tran
+--update HPOIMS.dbo.gm_por_detail set unitp = unitp-11290000, amt = amt-11290000, w_unitp = w_unitp-11290000, w_amt = w_amt-11290000, t_amt = t_amt-11290000 where por_no = 'P1809014'
+--commit tran 
+--rollback tran
+
+
+-- 인사정보의 이메일이 서로 다른 경우 일치시키기 
+select
+ a.emp_id, a.emp_nm, b.E_MAIL, a.emp_email
+from
+(select * from HRM.dbo.hr_insam where holoff_gb = '01' -- and isnull(rtrim(emp_email),'') = ''
+) a
+join
+(select * from HRM.dbo.HR_PERS_MASTER where isnull(rtrim(E_MAIL),'') <> '') b
+on
+a.emp_id = b.EMP_NO
+where 
+	isnull(rtrim(a.emp_email),'') <> isnull(rtrim(b.E_MAIL),'')
+
+--	and rtrim(a.emp_email) is null
+--	and a.emp_id like 'HF%'
+
+/*
+update
+a
+set
+ emp_email = b.E_MAIL
+from
+(select * from HRM.dbo.hr_insam where holoff_gb = '01' -- and isnull(rtrim(emp_email),'') = ''
+) a
+join
+(select * from HRM.dbo.HR_PERS_MASTER where isnull(rtrim(E_MAIL),'') <> '') b
+on
+a.emp_id = b.EMP_NO
+where
+	isnull(rtrim(a.emp_email),'') <> isnull(rtrim(b.E_MAIL),'')
+	and rtrim(a.emp_email) is null
+	-- and a.emp_id like 'HM01775%'
+
+begin tran
+update
+b
+set
+ E_MAIL = a.emp_email
+from
+(select * from HRM.dbo.hr_insam where holoff_gb = '01' -- and isnull(rtrim(emp_email),'') = ''
+) a
+join
+(select * from HRM.dbo.HR_PERS_MASTER where isnull(rtrim(E_MAIL),'') <> '') b
+on
+a.emp_id = b.EMP_NO
+where
+	isnull(rtrim(a.emp_email),'') <> isnull(rtrim(b.E_MAIL),'')
+	and a.emp_id <> 'HM00550'
+commit
+*/
+
+
+-- 진행중인 프로젝트 중 PM 및 현장소장 미지정 프로젝트 
+select a.pjt_no, a.pjt_name, max(a.pm) pm, max(a.현장소장) 현장소장, max(a.cost_dept) 원가부서
+from 
+(
+select 
+	distinct a.pjt_no, a.pjt_name
+	, (case when b.mbr_gb = 'A' then b.pjt_mbr else null end) as pm
+	, (case when b.mbr_gb = 'I' then b.pjt_mbr else null end) as 현장소장
+	, cost_dept
+from 
+	HPOIMS.dbo.ys_project a 
+left outer join 
+(SELECT * FROM HPOIMS.dbo.pm_member WHERE pjt_no in (select pjt_no from HPOIMS.dbo.ys_project where pjt_no like 'V%' and closing_yn = 'N')) b 
+on a.pjt_no = b.pjt_no
+where a.pjt_no like 'V%' and a.closing_yn = 'N'
+) a
+group by a.pjt_no, pjt_name	-- 64 rows 
+having max(a.pm) is null or max(a.현장소장) is null or max(a.cost_dept) is null -- 55 rows --> 48 rows(24.05.17)
+
+
+-- 기성지불처리된 것이나 기성신청에 지불처리중인 건 체크하기 
+SELECT a.*, b.slpdate, b.slpnum, b.acc_gbn FROM HPOIMS.dbo.gs_require a left outer join HPOIMS.dbo.gs_payment b on a.cont_no = b.cont_no and a.year = b.year and a.month = b.month and a.gs_gbn = b.gs_gbn where a.pay_yn = 'N' and b.slpdate is not null
+-- begin tran 
+-- update a set pay_yn = 'Y' FROM HPOIMS.dbo.gs_require a left outer join HPOIMS.dbo.gs_payment b on a.cont_no = b.cont_no and a.year = b.year and a.month = b.month and a.gs_gbn = b.gs_gbn where a.pay_yn = 'N' and b.slpdate is not null
+-- commit
+-- sp_who2
+
+-- 기성지불의 전표정보와 실제 발행된 전표 차이 체크하기 
+select 
+	a.cont_no, a.year, a.month, a.gs_gbn, a.gs_seq, a.gs_amt, a.sk_amt, a.sj_amt, a.slpdate, a.dtcode, a.slpnum, b.slpnum , b.slpamt 
+from 
+	HPOIMS.dbo.gs_payment a 
+left outer join 
+	ACC.dbo.t23b10 b 
+on 
+	a.slpdate = b.slpdate and a.dtcode = b.dtcode 
+where 
+	a.year = '2026' and a.slpnum <> isnull(b.slpnum,0) and (a.gs_amt = b.slpamt or a.sk_amt = b.slpamt)
+
diff --git a/쿼리/Template/본예산승인오류검토하기.sql b/쿼리/Template/본예산승인오류검토하기.sql
new file mode 100644
index 0000000..0a7985d
--- /dev/null
+++ b/쿼리/Template/본예산승인오류검토하기.sql
@@ -0,0 +1,150 @@
+-- ==========================================
+-- 작업일자: YYYY-MM-DD [쿼리 작성 및 실행 날짜를 기록합니다.]
+-- 작 성 자: [실행자 이름을 기록합니다.]
+-- 작업목적: [예산승인오류가 발생했을 시 확인합니다.]
+-- 요청자/티켓번호: [예산승인부서의 요청시 검토하는 용도입니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+declare	@pjt_no			CHAR(8)
+,	@bud_gbn		CHAR(1)
+,	@chasu			TINYINT
+,	@update_id		CHAR(7)
+,	@change_why_gbn	CHAR(7)
+,   @cnt int
+
+	DECLARE @tmp_pbudget TABLE
+	(
+		pjt_no		CHAR(8)
+		, main		CHAR(4)
+		, sub		CHAR(4)
+		, bud_seq	INT
+		, x_amt		DECIMAL
+	)
+
+	select @pjt_no = 'V172T305', @bud_gbn='M'
+
+	-- POR
+	INSERT
+		@tmp_pbudget
+	SELECT 
+		a.pjt_no, a.main, a.sub, a.bud_seq, isnull(SUM(b.amt),0) x_amt -- SUM(b.w_amt) 
+	FROM 
+		HPOIMS.dbo.gm_por_detail a
+	LEFT OUTER JOIN
+	(
+		SELECT 
+			por_no, por_seq, SUM(amt) amt, SUM(w_amt) w_amt , SUM(qty) qty 
+		FROM 
+			HPOIMS.dbo.gm_po_detail 
+		GROUP BY 
+			por_no, por_seq 
+	)b
+	ON
+		a.por_no = b.por_no and a.por_seq = b.por_seq
+	WHERE 
+		a.pjt_no = @pjt_no
+--		AND a.qty = b.qty
+		AND a.w_amt > b.w_amt
+	GROUP BY
+		a.pjt_no, a.main, a.sub, a.bud_seq
+
+	INSERT
+		@tmp_pbudget
+	SELECT 
+		a.pjt_no, a.main, a.sub, a.bud_seq, isnull(SUM(b.w_amt),0) x_amt -- SUM(b.w_amt) 
+	FROM 
+		HPOIMS.dbo.gm_por_detail a
+	LEFT OUTER JOIN
+	(
+		SELECT 
+			por_no, por_seq, SUM(amt) amt, SUM(w_amt) w_amt , SUM(qty) qty 
+		FROM 
+			HPOIMS.dbo.gm_po_detail 
+		GROUP BY 
+			por_no, por_seq 
+	)b
+	ON
+		a.por_no = b.por_no AND a.por_seq = b.por_seq
+	WHERE 
+		a.pjt_no = @pjt_no
+--		AND a.qty = b.qty
+		AND a.w_amt <= b.w_amt
+	GROUP BY
+		a.pjt_no, a.main, a.sub, a.bud_seq
+
+	INSERT
+		@tmp_pbudget
+	SELECT 
+		a.pjt_no, a.main, a.sub, a.bud_seq, isnull(SUM(b.w_amt),0) x_amt
+	FROM 
+		HPOIMS.dbo.gm_por_detail a
+	LEFT OUTER JOIN
+	(
+		SELECT 
+			por_no, por_seq, SUM(amt) amt, SUM(w_amt) w_amt , SUM(qty) qty 
+		FROM 
+			HPOIMS.dbo.gm_po_detail 
+		GROUP BY 
+			por_no, por_seq 
+	)b
+	ON
+		a.por_no = b.por_no AND a.por_seq = b.por_seq
+	WHERE 
+		a.pjt_no = @pjt_no
+		AND b.w_amt IS NULL
+	GROUP BY
+		a.pjt_no, a.main, a.sub, a.bud_seq
+
+
+	-- 직접비	
+	INSERT
+		@tmp_pbudget
+	SELECT 
+		a.pjt_no, a.main, a.sub, a.bud_seq, SUM(a.amt*a.base_rate) x_amt
+	FROM 
+		HPOIMS.dbo.ys_direct_cost a
+	WHERE 
+		a.pjt_no = @pjt_no
+	GROUP BY
+		a.pjt_no, a.main, a.sub, a.bud_seq
+
+
+	SELECT 
+		@cnt = COUNT(*)
+	FROM 
+	(
+		SELECT pjt_no, main, sub, bud_seq, SUM(x_amt) x_amt FROM @tmp_pbudget GROUP BY pjt_no, main, sub, bud_seq
+	)b
+	LEFT OUTER JOIN 
+		HPOIMS.dbo.ys_mbudget a
+	ON
+		a.pjt_no = b.pjt_no 
+		AND a.main = b.main 
+		AND a.sub = b.sub 
+		AND a.bud_seq = b.bud_seq
+		AND a.bud_gbn = @bud_gbn -- 'M'
+	WHERE 
+		b.pjt_no = @pjt_no 
+		AND ISNULL(a.w_amt,0) < ISNULL(b.x_amt,0)
+		AND b.main+b.sub not in ('AB33001', 'AB33002')	-- 원가안분 인 경우에는 제외(2011.05.04)
+
+	SELECT 
+		b.pjt_no, b.main, b.sub, b.bud_seq, ISNULL(a.w_amt,0) m_amt, ISNULL(b.x_amt,0) x_amt
+	FROM 
+	(
+		SELECT pjt_no, main, sub, bud_seq, SUM(x_amt) x_amt FROM @tmp_pbudget GROUP BY pjt_no, main, sub, bud_seq
+	)b
+	LEFT OUTER JOIN 
+		HPOIMS.dbo.ys_mbudget a
+	ON
+		a.pjt_no = b.pjt_no 
+		AND a.main = b.main 
+		AND a.sub = b.sub 
+		AND a.bud_seq = b.bud_seq
+		AND a.bud_gbn = @bud_gbn -- 'M'
+	WHERE 
+		b.pjt_no = @pjt_no 
+		AND ISNULL(a.w_amt,0) < ISNULL(b.x_amt,0)
+		AND b.main+b.sub not in ('AB33001', 'AB33002')	-- 원가안분 인 경우에는 제외(2011.05.04)
+		
\ No newline at end of file
diff --git a/쿼리/Template/실행예산투입실적금액수정하기.sql b/쿼리/Template/실행예산투입실적금액수정하기.sql
index 2c1d268..cb37383 100644
--- a/쿼리/Template/실행예산투입실적금액수정하기.sql
+++ b/쿼리/Template/실행예산투입실적금액수정하기.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [실행예산 소요예산 = 구매청구서 금액 + 직접비 금액 비교하여 다른 것 조회하여 내용 확인 후 수정합니다.]
 -- 요청자/티켓번호: [사업부서의 요청 혹은 주기적으로 실행하여 데이터를 일치 시킵니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 --  [1] 원화인 경우 실행예산 소요예산 = 구매청구서 금액 + 직접비 금액 비교하여 다른 것 조회하기
diff --git a/쿼리/Template/원가계산.sql b/쿼리/Template/원가계산.sql
new file mode 100644
index 0000000..40e5df9
--- /dev/null
+++ b/쿼리/Template/원가계산.sql
@@ -0,0 +1,1827 @@
+USE [ACC]
+GO
+/****** Object:  StoredProcedure [dbo].[usp_frm21404_01]    Script Date: 2023-02-21 오전 10:33:37 ******/
+SET ANSI_NULLS ON
+GO
+SET QUOTED_IDENTIFIER ON
+GO
+
+
+-- ==========================================
+-- 작업일자: YYYY-MM-DD [쿼리 작성 및 실행 날짜를 기록합니다.]
+-- 작 성 자: [실행자 이름을 기록합니다.]
+-- 작업목적: [회계장부로 원가계산기능을 순차적으로 실행하며 중간산출자료 등을 검토할 목적으로 만든 쿼리이며 원가계산 프로시저입니다.]
+-- 요청자/티켓번호: [회계팀의 요청시 원가계산을 검토하는 용도입니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+/*************************************************************/
+/*  재료비 집계 & 간접 재료비 배부                            */
+/*  노무비 집계 & 간접 노무비 배부                            */
+/*  경  비 집계 & 간접 경  비 배부                            */
+/*  외주비 집계 & 간접 외주비 배부                            */
+/*************************************************************/
+
+-- exec ACC.dbo.usp_frm21404_01 @area = '9', @saupbu = '10', @frdate = '20110101', @todate = '20110930'
+
+-- ALTER         PROCEDURE  [dbo].[usp_frm21404_01]
+	drop table #temp_t23a10
+
+DECLARE    
+	@area CHAR(1) ,
+	@saupbu 	CHAR(2),
+	@frdate 	CHAR(8),
+	@todate 	CHAR(8)
+-- AS     
+	SELECT @area = '9', @saupbu = '10', @frdate = '20220101', @todate = '20221231'
+
+
+	DECLARE @totamt		DECIMAL(20,0)
+	DECLARE @yy		CHAR(4)
+	SET @yy = SUBSTRING(@frdate,1,4)
+
+    CREATE  TABLE  #temp_t23a10
+    ( 
+		area		CHAR(1) null,
+		apvdate		CHAR(8) null,
+		apvnum		CHAR(6)	null,
+		apvseq		CHAR(6)	null,
+		saupbu		CHAR(2) null,
+		acntcode	CHAR(7) null,			
+		vendorcd	VARCHAR(20) null,
+		pjtno		VARCHAR(20) null,
+		apvdramt	DECIMAL,
+		apvcramt	DECIMAL,
+		hyundae		CHAR(1) null,
+		dr_cr		CHAR(1) null
+    )  
+        
+--============ 조정후 시작(2011.11.16)
+
+		INSERT
+			#temp_t23a10
+		SELECT 
+			area,apvdate,apvnum,apvseq,saupbu,acntcode,vendorcd,pjtno,apvdramt,apvcramt,hyundae,dr_cr
+		FROM 
+			ACC.dbo.t23a10 
+        WHERE   area   = @area 
+          AND   saupbu = @saupbu 
+          AND   apvdate BETWEEN SUBSTRING(@todate,1,4) AND @todate 
+                        
+		UPDATE
+			a 
+		SET
+			acntcode = (CASE WHEN b.c_acntcode <> '' THEN b.c_acntcode ELSE a.acntcode END)
+			, pjtno = (CASE WHEN b.c_pjtno <> '' THEN b.c_pjtno ELSE a.pjtno END)
+		FROM	
+			#temp_t23a10 a
+		JOIN
+			ACC.dbo.t23w70 b
+		ON
+			a.apvdate = b.apvdate and a.apvnum = b.apvnum and a.apvseq = b.apvseq		                       
+			
+--============ 조정후 종료
+		
+	/* 지움 */
+	DELETE 
+		ACC.dbo.t23w20        -- 원가계산마스타
+	WHERE
+		yy = @yy 
+
+	
+	DECLARE @temp_s1 TABLE
+	(
+	    pjtno    		VARCHAR(10)
+	    , acntcode 	VARCHAR(7)
+	    , mon      		VARCHAR(2)
+	    , slpamt   		DECIMAL(20,2)
+	)
+
+	DECLARE @temp_s2 TABLE
+	(
+	    pjtno    		VARCHAR(10)
+	    , yy 			CHAR(4)
+	    , hg_gijun     	CHAR(1)
+	)
+
+	INSERT
+		@temp_s2
+	SELECT 
+		c.pjtno_rep pjtno, a.yy, a.hg_gijun
+	FROM 
+		ACC.dbo.t23w60 a
+	JOIN
+		ACC.dbo.t23w50 c
+	ON
+		a.yy = c.yy and a.pjtno = c.pjtno_rep
+	WHERE 
+		a.yy = @yy
+	UNION
+	SELECT 
+		c.pjtno_slip pjtno, a.yy, a.hg_gijun
+	FROM 
+		ACC.dbo.t23w60 a
+	JOIN
+		ACC.dbo.t23w50 c
+	ON
+		a.yy = c.yy and a.pjtno = c.pjtno_rep
+	WHERE 
+		a.yy = @yy
+        
+  
+--==============================================================================================
+-- 원가계산 공사진행율로 인식
+-- 직접비와 간접비를 산출한다.
+-- 직접비는 재료비는 프로젝트별 하나의 계정 월별로 합계액을 구한다.
+--          노무비는 프로젝트별 급여, 상여, 기타(나머지는 기타로)별 월별로 합계액을 구한다.
+--          경비는  프로젝트별 각 계정별 월별로 합계액을 구한다.
+--          외주비는  프로젝트별 하나의 계정 월별로 합계액을 구한다.
+-- 간접비는 간접비 배부기준에서 불러와서 체크된 것에 한해서 프로젝트별 계정별 월별에 배부한다.
+--==============================================================================================
+/*  재료비 직접비 집계 -->월별로 재료비 하나로만 관리*/
+	INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '91%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '91%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/*  노무비 직접비 집계 --> 프로젝트별 계정과목별 월별 금액*/
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '92%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '92%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/*  경 비   직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '93%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '93%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+/*  외주비  직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '94%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '94%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/* 전표등록된 공사코드 ---> 원가계산용 공사코드로 변경 */
+    UPDATE 
+		@temp_s1 
+	SET
+       	pjtno = b.pjtno_rep
+      FROM   
+		@temp_s1 a 
+	JOIN 
+		ACC.dbo.t23w50 b
+	ON
+		b.yy = @yy and a.pjtno = b.pjtno_slip
+
+/* 원가계산 테이블에 저장 ---> 프로젝트별 계정별 월별 직접비 금액*/
+    INSERT 
+		ACC.dbo.t23w20
+		(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+    SELECT 
+		@yy
+		, pjtno, acntcode
+		, indi = '1'--직접비
+		, mon
+		, amt = ISNULL(SUM(slpamt),0)
+		, rate = 0
+		, gijun = '1'    -- 공사진행율 인식
+	FROM  
+		@temp_s1
+	WHERE
+		pjtno <> 'AA'
+	GROUP BY
+		pjtno, acntcode, mon
+	ORDER BY 
+		pjtno, acntcode, mon
+
+--=================================================================
+-- 원가계산 세금계산서 발행금액으로 인식(직접비만 산출한다.)
+--=================================================================
+	DELETE @temp_s1
+
+/*  재료비 직접비 집계 -->월별로 재료비 하나로만 관리*/
+	INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '91%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '91%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/*  노무비 직접비 집계 --> 프로젝트별 계정과목별 월별 금액*/
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '92%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '92%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/*  경 비   직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '93%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '93%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+/*  외주비  직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '94%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '94%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/* 전표등록된 공사코드 ---> 원가계산용 공사코드로 변경 */
+    UPDATE 
+		@temp_s1 
+	SET
+       	pjtno = b.pjtno_rep
+      FROM   
+		@temp_s1 a 
+	JOIN 
+		ACC.dbo.t23w50 b
+	ON
+		b.yy = @yy and a.pjtno = b.pjtno_slip
+
+/* 원가계산 테이블에 저장 ---> 프로젝트별 계정별 월별 직접비 금액*/
+       INSERT 
+		ACC.dbo.t23w20
+		(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+       SELECT 
+		@yy
+		, pjtno, acntcode
+		, indi = '1'--직접비
+		, mon
+		, amt = ISNULL(SUM(slpamt),0)
+		, rate = 0
+		, gijun = '2'    -- 세금계산서 발행금액 인식
+	FROM  
+		@temp_s1
+	WHERE
+		pjtno <> 'AA'
+	GROUP BY
+		pjtno, acntcode, mon
+	ORDER BY 
+		pjtno, acntcode, mon
+
+/* ------------------------------------------------------------------- */
+/* 간접비는 원가배부기준이 1인것에만 프로젝트별 계정별 월별로 배부한다.*/
+/* 간접비는 공사코드가 AA인 것만 합치면 된다.                          */
+/* 간접비는 직접비의 비율에 따라서 배부한다.                           */
+/* ------------------------------------------------------------------- */
+	DELETE @temp_s1
+
+/* 재료비 간접집계 -- 하나의 계정으로 관리*/
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '91'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '91%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA'
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '91'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '91%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA'
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)	
+       
+/* 노무비 간접비 집계 -- 급여, 상여, 기타로 관리하기로 했는데 일단 계정별로 */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '92%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '92%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)	
+
+       
+/* 경비 간접비 집계 --계정별로 합계를 구한다. */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '93%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '93%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)	
+
+
+/* 외주비 간접비 집계 --하나의 계정으로 합계를 구한다. */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '94'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '94%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '94'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '94%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)	
+       
+/*  간접비 합계 ------------------------------------------------
+       SELECT  pjtno, acntcode, mon, amt=ISNULL(SUM(slpamt),0) 
+         into  #temp_s3
+         FROM  @temp_s1
+        group  by pjtno, acntcode, mon
+*/
+
+/************************************************************************/
+/*  간접비 배부         ------------------------------------------------*/
+/************************************************************************/
+    DECLARE @chk_baebu_yn1 char(1),@chk_baebu_yn2 char(1),@chk_baebu_yn3 char(1),@chk_baebu_yn4 char(1)
+    SELECT @chk_baebu_yn1 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '1'
+    SELECT @chk_baebu_yn2 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '2'
+    SELECT @chk_baebu_yn3 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '3'
+    SELECT @chk_baebu_yn4 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '4'
+
+/* 직접비 합 구함 :::: 프로젝트별 월별 계정별 합계 */
+/* 간접비 배부기준에 따라서 직접비 합이 틀려진다. 간접비배부에 해당하는 계정에 대한 합(A)을 구한다.*/
+/* 간접비 배부에 해당하는 프로젝트별 합(B)을 구해서 B/A*100을 하면 비율이 구해진다.*/
+/*
+        SELECT pjtno, month
+            , SUM(case when acntcode like '91%' then amt else 0 end) tot1
+            , SUM(case when acntcode like '92%' then amt else 0 end) tot2
+            , SUM(case when acntcode like '93%' then amt else 0 end) tot3
+            , SUM(case when acntcode like '94%' then amt else 0 end) tot4
+            , rate=convert(decimal(20,13),0)
+            into   @totamt1
+        FROM   ACC.dbo.t23w20  
+       WHERE  area=@area 
+            AND saupbu=@saupbu 
+            AND indi = '1'     --직접비기준
+            AND gijun = '1'    --공사진행율기준
+        GROUP BY pjtno, month        
+*/        
+--        SELECT * FROM @temp_s1
+--        SELECT SUM(slpamt) FROM @temp_s1 GROUP BY SUBSTRING(acntcode,1,2)
+--        SELECT * FROM @totamt1 ORDER BY acntcode, pjtno
+--        SELECT * FROM @totamt2 ORDER BY pjtno, acntcode
+
+       -- 이거는 사용 안해도 될듯...
+	DECLARE @totamt1 TABLE
+	(
+		pjtno		VARCHAR(10),
+		acntcode	VARCHAR(7),
+		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		rate			DECIMAL(20,13)
+	)
+
+    INSERT INTO   
+		@totamt1
+    SELECT 
+		pjtno, acntcode, [month], totamt=SUM(amt), rate=0
+    FROM   
+		ACC.dbo.t23w20  
+    WHERE  
+		yy = @yy
+              AND indi = '1'     --직접비기준
+              AND gijun = '1'    --공사진행율기준
+    GROUP BY 
+		pjtno, acntcode, [month]
+    ORDER BY 
+		acntcode
+
+
+       -- 이거는 일단 간접비 배부기준을 92, 93으로 셋팅함 원래는 테이블에서 가져와야 하는데...처리 안됨
+	DECLARE @totamt2 TABLE
+	(
+		pjtno		VARCHAR(10),
+		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		amt92		DECIMAL,
+		amt93		DECIMAL,
+		rate			DECIMAL(20,13)
+	)
+
+    INSERT INTO   
+		@totamt2
+    SELECT 
+		pjtno, [month]
+--		, totamt = (SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+		, totamt = case 
+			when @todate < '20130531' 
+			then 
+				(SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+			else
+			(SUM(CASE WHEN acntcode like '92%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)) 
+			end
+		, amt92 = SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)
+		, amt93 = SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END) 
+		, rate=CONVERT(DECIMAL(20,13),0)
+    FROM   
+		ACC.dbo.t23w20  
+    WHERE  
+		yy = @yy
+        AND indi = '1'     --직접비기준
+        AND gijun = '1'    --공사진행율기준
+    GROUP BY  pjtno, [month]
+
+ /* pjt별 배부율 할당계산 */
+    UPDATE 
+		@totamt2
+    SET 
+		rate = CONVERT(DECIMAL(20,13), (a.totamt/b.total))
+    FROM 
+		@totamt2 a 
+	INNER JOIN 
+	(
+		SELECT  
+			[month]
+			, total = SUM(totamt)
+		FROM  
+			@totamt2
+		GROUP BY 
+			[month]
+	) b
+        on a.[month] = b.[month]
+
+       -- 감가상각비, 퇴충에 대해서 처리
+	DECLARE @totamt3 TABLE
+	(
+		pjtno		VARCHAR(10),
+ 		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		amt92		DECIMAL,
+		amt93		DECIMAL,
+		rate		DECIMAL(20,13)
+	)
+
+	INSERT INTO   
+		@totamt3
+	SELECT 
+		pjtno
+		, [month] = SUBSTRING(@todate,5,2) 
+--		, [month] = [month] 
+--		, totamt = (SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+		, totamt = case
+			when @todate < '20130531' 
+			then
+				(SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+			else
+				(SUM(CASE WHEN acntcode like '92%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)) 
+			end
+		, amt92 = SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)
+		, amt93 = SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END) 
+		, rate=CONVERT(DECIMAL(20,13),0)
+	FROM   
+		ACC.dbo.t23w20  
+	WHERE  
+		yy = @yy
+		AND indi = '1'     --직접비기준
+		AND gijun = '1'    --공사진행율기준
+	GROUP BY  pjtno
+	-- , [month]
+
+ /* pjt별 배부율 할당계산 */
+	UPDATE 
+		@totamt3
+	SET 
+		rate = CONVERT(DECIMAL(20,13), (totamt/(SELECT  totamt=SUM(totamt) FROM  @totamt3)))
+
+	
+ SELECT * FROM @totamt1
+ SELECT * FROM @totamt2 order by pjtno
+ SELECT * FROM @totamt3 order by pjtno
+ SELECT * FROM @temp_s1 order by pjtno
+
+ SELECT substring(acntcode,1,2) acntcode, mon, sum(slpamt) slpamt FROM @temp_s1 group by substring(acntcode,1,2), mon
+
+ SELECT * FROM ACC.dbo.t23w20 where yy = @yy
+
+/* 재료,노무,경비,외주 간접비 배부 ---------------------------------*/
+/* 직접비 구성대로 간접비 구성                                      */ 
+/*
+SELECT * ,convert(decimal(20,0),round((a.rate*b.slpamt),0))
+          FROM   @totamt1 a inner join @temp_s1 b on a.acntcode = b.acntcode AND a.month = b.mon
+          WHERE  b.acntcode like '93%'
+*/
+      
+      -- 간접비를 직접재료비에 배부시킨다. Y일 때만  
+	if (@chk_baebu_yn1 = 'Y')
+	BEGIN 
+		INSERT INTO 
+			ACC.dbo.t23w20 
+			(yy, pjtno, acntcode, indi, [month]
+			, amt
+			, rate, gijun)
+		SELECT 
+			@yy, a.pjtno, '91', '2', a.[month]
+			, amt = CONVERT(DECIMAL(20,0), ROUND((a.rate*b.slpamt),0))
+			, 0, '1'
+		FROM   
+			@totamt1 a 
+		INNER JOIN 
+			@temp_s1 b 
+		ON 
+			a.acntcode = b.acntcode 
+			AND a.[month] = b.mon
+		WHERE  
+			b.acntcode ='91'
+	END
+--      SELECT SUM(amt) FROM t23w20 WHERE indi = '2' GROUP BY SUBSTRING(acntcode,1,2)
+--      SELECT * FROM t23w20 WHERE indi = '2' AND acntcode like '92%'
+/*            SELECT a.pjtno, b.acntcode, '2', a.month
+                , a.rate, b.slpamt
+            FROM   @totamt2 a inner join @temp_s1 b 
+            on a.month = b.mon
+            WHERE  b.acntcode like '93%'
+*/
+      -- 간접비를 직접노무비에 배부시킨다. Y일 때만  
+	if (@chk_baebu_yn2 = 'Y')
+	BEGIN 
+		INSERT INTO 
+			ACC.dbo.t23w20 
+			(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+		SELECT 
+			@yy, a.pjtno, b.acntcode, '2', a.[month]
+			, amt = SUM(ROUND((a.rate*b.slpamt),0))
+			, 0, '1'
+		FROM   
+			@totamt2 a 
+		INNER JOIN 
+			@temp_s1 b 
+		ON 
+			a.[month] = b.mon 
+		WHERE  
+			b.acntcode LIKE '92%'
+			AND b.acntcode NOT IN ('9200400' ,'9200401' ,'9200402','9200403')
+		GROUP BY
+			a.pjtno, b.acntcode, a.[month]
+
+		SELECT 
+			@yy, a.pjtno, b.acntcode, '2', a.[month]
+			, amt = SUM(ROUND((a.rate*b.slpamt),0))
+			, rate = SUM(a.rate)
+			, slpamt = SUM(b.slpamt)
+			, 0, '1'
+		FROM   
+			@totamt2 a 
+		INNER JOIN 
+			@temp_s1 b 
+		ON 
+			a.[month] = b.mon 
+		WHERE  
+			b.acntcode LIKE '92%'
+			AND b.acntcode NOT IN ('9200400' ,'9200401' ,'9200402','9200403')
+		GROUP BY
+			a.pjtno, b.acntcode, a.[month]
+
+		INSERT INTO 
+			ACC.dbo.t23w20 
+			(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+		SELECT 
+			@yy, a.pjtno, b.acntcode, '2', a.[month]
+			, amt = SUM(ROUND((a.rate*b.slpamt),0))
+			, 0, '1'
+		FROM   
+			@totamt3 a 
+		INNER JOIN 
+			@temp_s1 b 
+		ON 
+			a.[month] = b.mon
+		WHERE  
+			b.acntcode IN ('9200400' ,'9200401' ,'9200402','9200403')
+		GROUP BY
+			a.pjtno, b.acntcode, a.[month]
+	END
+      -- 간접비를 직접경비에 배부시킨다. Y일 때만  
+      if (@chk_baebu_yn3 = 'Y')
+	BEGIN 
+		IF (@todate <  '20130531') -- (SUBSTRING(@todate,5,4) = '0531')
+		BEGIN
+	
+			INSERT INTO 
+				ACC.dbo.t23w20 
+				(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+			SELECT 
+				@yy, a.pjtno, b.acntcode, '2', a.[month]
+				, amt = SUM(ROUND((a.rate*b.slpamt),0))
+				, 0, '1'
+			FROM   
+				@totamt2 a 
+			INNER JOIN 
+				@temp_s1 b 
+			ON 
+				a.[month] = b.mon
+			WHERE  
+				b.acntcode LIKE '93%'
+			GROUP BY
+				a.pjtno, b.acntcode, a.[month]
+	
+		END
+		ELSE
+		BEGIN
+	
+			INSERT INTO 
+				ACC.dbo.t23w20 
+				(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+			SELECT 
+				@yy, a.pjtno, b.acntcode, '2', a.[month]
+				, amt = SUM(ROUND((a.rate*b.slpamt),0))
+				, 0, '1'
+			FROM   
+				@totamt2 a 
+			INNER JOIN 
+				@temp_s1 b 
+			ON 
+				a.[month] = b.mon
+			WHERE  
+				b.acntcode LIKE '93%'
+				AND b.acntcode NOT IN ('9303900' ,'9303901' ,'9303902','9303903','9303904','9303905','9303906','9303907','9303908')
+			GROUP BY
+				a.pjtno, b.acntcode, a.[month]
+	
+			INSERT INTO 
+				ACC.dbo.t23w20 
+				(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+			SELECT 
+				@yy, a.pjtno, b.acntcode, '2', a.[month]
+				, amt = SUM(ROUND((a.rate*b.slpamt),0))
+				, 0, '1'
+			FROM   
+				@totamt3 a 
+			INNER JOIN 
+				@temp_s1 b 
+			ON 
+				a.[month] = b.mon
+			WHERE  
+				b.acntcode IN ('9303900' ,'9303901' ,'9303902','9303903','9303904','9303905','9303906','9303907','9303908')
+			GROUP BY
+				a.pjtno, b.acntcode, a.[month]
+
+		END
+
+-- 		INSERT INTO 
+-- 			ACC.dbo.t23w20 
+-- 			(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+-- 		SELECT 
+-- 			@yy, a.pjtno, b.acntcode, '2', a.[month]
+-- 			, amt = SUM(ROUND((a.rate*b.slpamt),0))
+-- 			, 0, '1'
+-- 		FROM   
+-- 			@totamt2 a 
+-- 		INNER JOIN 
+-- 			@temp_s1 b 
+-- 		ON 
+-- 			a.[month] = b.mon
+-- 		WHERE  
+-- 			b.acntcode LIKE '93%'
+-- 			AND b.acntcode NOT IN ('9303900' ,'9303901' ,'9303902','9303903','9303904','9303905','9303906','9303907','9303908')
+-- 		GROUP BY
+-- 			a.pjtno, b.acntcode, a.[month]
+-- 
+-- 		INSERT INTO 
+-- 			ACC.dbo.t23w20 
+-- 			(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+-- 		SELECT 
+-- 			@yy, a.pjtno, b.acntcode, '2', a.[month]
+-- 			, amt = SUM(ROUND((a.rate*b.slpamt),0))
+-- 			, 0, '1'
+-- 		FROM   
+-- 			@totamt3 a 
+-- 		INNER JOIN 
+-- 			@temp_s1 b 
+-- 		ON 
+-- 			a.[month] = b.mon
+-- 		WHERE  
+-- 			b.acntcode IN ('9303900' ,'9303901' ,'9303902','9303903','9303904','9303905','9303906','9303907','9303908')
+-- 		GROUP BY
+-- 			a.pjtno, b.acntcode, a.[month]
+
+	END
+      -- 간접비를 직접외주비에 배부시킨다. Y일 때만  
+      if (@chk_baebu_yn4 = 'Y')
+	BEGIN 
+		INSERT INTO 
+			ACC.dbo.t23w20 
+			(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+		SELECT 
+			@yy, a.pjtno, '94', '2', a.[month]
+			, amt = CONVERT(DECIMAL(20,0),ROUND((a.rate*b.slpamt),0)), 0, '1'
+		FROM   
+			@totamt1 a 
+		INNER JOIN 
+			@temp_s1 b 
+		ON 
+			a.[month] = b.mon
+		WHERE  
+			b.acntcode LIKE '94%'
+	END
+
+/*=== 간접비인 경우에 승인전표에서 계정코드가 '5130100' 이 당기 기간의 매출액이 되므로 해당 매출액을 입력한다. */
+	DECLARE @temp_saleamt TABLE
+	(
+		pjtno		VARCHAR(10),
+		saleamt		DECIMAL
+	)
+
+      INSERT INTO 
+		@temp_saleamt
+	SELECT
+		a.pjtno,
+		saleamt  = SUM(a.apvcramt) 
+	FROM
+	(
+	      SELECT 
+			a.pjtno, 
+			a.apvcramt
+	      FROM 
+			#temp_t23a10 a 
+		INNER JOIN 
+	      (
+			SELECT DISTINCT a.pjtno
+			FROM
+			(
+				SELECT 
+					distinct c.pjtno_slip pjtno
+				FROM 
+					ACC.dbo.t23w60 a
+				JOIN
+					ACC.dbo.t23w50 c
+				ON
+					a.yy = c.yy and a.pjtno = c.pjtno_rep
+				WHERE 
+					a.yy = @yy
+					AND a.hg_gijun ='2' 
+				UNION
+				SELECT 
+					distinct a.pjtno
+				FROM 
+					ACC.dbo.t23w60 a
+				WHERE
+					NOT EXISTS
+				(
+					SELECT * FROM ACC.dbo.t23w50 
+					WHERE
+						a.yy = yy and a.pjtno = pjtno_slip
+				)
+				AND a.yy = @yy
+				AND a.hg_gijun ='2' 
+			) a
+		) b
+	      ON 
+			a.pjtno = b.pjtno 
+	      WHERE 
+			a.apvdate BETWEEN @frdate AND @todate
+			AND a.acntcode = '5130100'
+		UNION ALL
+		SELECT 
+			a.pjtno, 
+			a.apvcramt
+		FROM 
+			ACC.dbo.t23a90 a 
+		INNER JOIN 
+		(
+			SELECT DISTINCT a.pjtno
+			FROM
+			(
+				SELECT 
+					distinct c.pjtno_slip pjtno
+				FROM 
+					ACC.dbo.t23w60 a
+				JOIN
+					ACC.dbo.t23w50 c
+				ON
+					a.yy = c.yy and a.pjtno = c.pjtno_rep
+				WHERE 
+					a.yy = @yy
+					AND a.hg_gijun ='2' 
+				UNION
+				SELECT 
+					distinct a.pjtno
+				FROM 
+					ACC.dbo.t23w60 a
+				WHERE
+					NOT EXISTS
+				(
+					SELECT * FROM ACC.dbo.t23w50 
+					WHERE
+						a.yy = yy and a.pjtno = pjtno_slip
+				)
+				AND a.yy = @yy
+				AND a.hg_gijun ='2' 
+			) a
+		) b
+		ON 
+			a.pjtno = b.pjtno 
+		WHERE 
+-- 			a.apvdate BETWEEN @frdate AND @todate  2010.06.16 수정
+			a.apvdate = @todate
+			AND a.acntcode = '5130100'
+	) a
+      GROUP BY 
+		a.pjtno
+
+
+/*=== 직접비인 경우에 승인전표에서 계정코드가 '2100601','2100602'이고, 사업자번호가 '4118121029'이 아닌 대변금액이 당기 기간의 수금액이 되므로 */
+      INSERT INTO 
+		@temp_saleamt
+      SELECT 
+		a.pjtno, 
+		saleamt  = SUM(a.apvcramt) 
+      FROM 
+		#temp_t23a10 a 
+	INNER JOIN 
+      (
+-- 		SELECT DISTINCT a.pjtno
+-- 		FROM
+-- 			@temp_s2 a
+-- 		WHERE
+-- 			a.yy = @yy
+-- 			AND a.hg_gijun = '1'
+
+		SELECT DISTINCT a.pjtno
+		FROM
+		(
+			SELECT 
+				distinct c.pjtno_slip pjtno
+			FROM 
+				ACC.dbo.t23w60 a
+			JOIN
+				ACC.dbo.t23w50 c
+			ON
+				a.yy = c.yy and a.pjtno = c.pjtno_rep
+			WHERE 
+				a.yy = @yy
+				AND a.hg_gijun ='1' 
+			UNION
+			SELECT 
+				distinct a.pjtno
+			FROM 
+				ACC.dbo.t23w60 a
+			WHERE
+				NOT EXISTS
+			(
+				SELECT * FROM ACC.dbo.t23w50 
+				WHERE
+					a.yy = yy and a.pjtno = pjtno_slip
+			)
+			AND a.yy = @yy
+			AND a.hg_gijun ='1' 
+		) a
+	) b
+      ON 
+		a.pjtno = b.pjtno 
+      WHERE 
+		a.apvdate BETWEEN substring(@frdate,1,7)+'2' AND @todate
+		AND a.acntcode in ('2100601','2100602')
+		AND a.vendorcd <> '4118121029'
+      GROUP BY 
+		a.pjtno
+
+      /* 전표등록된 공사코드 ---> 원가계산용 공사코드로 변경 */
+	UPDATE 
+		@temp_saleamt 
+	SET
+		pjtno = b.pjtno_rep
+	FROM   
+		@temp_saleamt a, 
+		ACC.dbo.t23w50 b
+	WHERE  
+		b.yy = substring(@frdate,1,4) and a.pjtno = b.pjtno_slip		
+
+	/* 원가계산에 있는 경우에는 업데이트하고 해당 기간에 없는 경우에는 신규로 입력한다.*/
+	UPDATE 
+		ACC.dbo.t23w20
+	SET 
+		saleamt = b.saleamt
+	FROM 
+		ACC.dbo.t23w20 a 
+	INNER JOIN
+	(
+		SELECT pjtno, SUM(saleamt) saleamt FROM @temp_saleamt
+		GROUP BY pjtno
+	) b 
+	ON 
+		a.yy = @yy 
+		AND a.pjtno = b.pjtno
+
+
+	INSERT INTO 
+		ACC.dbo.t23w20 
+	(
+		yy, pjtno, amt, rate, indi, acntcode, [month]
+		, gijun
+		, saleamt
+	)
+	SELECT 
+		@yy, a.pjtno, 0, 0, '', '', ''
+		, (SELECT hg_gijun FROM ACC.dbo.t23w60 WHERE yy = @yy AND pjtno = a.pjtno)
+		, SUM(a.saleamt) saleamt
+	FROM
+		@temp_saleamt a
+	WHERE NOT EXISTS
+	(
+		SELECT DISTINCT pjtno FROM ACC.dbo.t23w20 WHERE yy = @yy AND a.pjtno = pjtno
+	) 
+	GROUP BY
+		a.pjtno
+	
+	-- 해당 기간에 발생되지 않은 자료를 강제로 보여주기 위해서 추가함.
+	INSERT INTO 
+		ACC.dbo.t23w20 
+	(
+		yy, pjtno, amt, rate, indi, acntcode, [month]
+		, gijun
+		, saleamt
+	)
+	SELECT 
+		@yy, a.pjtno, 0, 0, '', '', ''
+		, a.hg_gijun
+		, 0
+	FROM
+		ACC.dbo.t23w60 a
+	WHERE NOT EXISTS
+	(
+		SELECT DISTINCT pjtno FROM ACC.dbo.t23w20 WHERE yy = @yy AND a.pjtno = pjtno
+	) 
+	AND a.yy = @yy
+	
+	/*=== 공사진행율기준의 경우에 선수금을 가져오기 위해서 추가 */
+	UPDATE 
+		ACC.dbo.t23w20
+	SET 
+		sunsugum = b.sunsugum
+	FROM 
+		ACC.dbo.t23w20 a 
+	INNER JOIN
+	(
+		SELECT 
+			a.pjtno, SUM(a.apvcramt) - SUM(a.apvdramt) sunsugum 	-- 대변 - 차변
+		FROM 
+			#temp_t23a10 a 
+		INNER JOIN 
+		(
+			SELECT pjtno FROM ACC.dbo.t23w20 WHERE yy = @yy AND gijun ='1' GROUP BY pjtno
+		) b
+		ON 
+			a.pjtno = b.pjtno 
+		WHERE 
+			a.apvdate BETWEEN @frdate AND @todate
+			AND a.acntcode in ('2100601','2100602')    
+		GROUP BY 
+			a.pjtno
+	) b 
+	ON 
+		a.yy = @yy 
+		AND a.pjtno = b.pjtno
+
+
+	
+	-- 노무비 차액 발생하는 것 체크해서 월별로 가장 큰 계정의 금액에 더하거나 뺀다.
+	DECLARE @tmpjan92 TABLE
+	(
+		seq		INT IDENTITY(1,1),
+		mon		CHAR(2),
+		amt		DECIMAL
+	)
+	
+	DECLARE @seq INT,  @cnt INT, @janamt DECIMAL
+	SET @seq = 1
+	SET @cnt = 0
+	SET @janamt = 0
+	
+	INSERT INTO
+		@tmpjan92 
+	SELECT
+		a.mon, b.amt-a.amt
+	FROM
+	(
+		SELECT mon = [month], sum(amt) amt
+		FROM 
+			ACC.dbo.t23w20
+		WHERE
+			yy = @yy
+			and acntcode like '92%'
+		GROUP BY 
+			[month]
+	) a
+	JOIN
+	(
+		SELECT
+			mon, SUM(amt) amt
+		FROM
+		(
+			SELECT  
+				mon = SUBSTRING(apvdate,5,2)
+				, amt = SUM(apvdramt)
+			FROM    
+				#temp_t23a10  
+			WHERE   
+				acntcode  LIKE  '92%'
+				AND saupbu = @saupbu
+				AND area   = @area   
+				AND apvdate >= @frdate
+				AND apvdate <= @todate
+			GROUP BY 
+				SUBSTRING(apvdate,5,2)
+			UNION ALL
+			SELECT  
+				mon = SUBSTRING(apvdate,5,2)
+				, amt = SUM(apvdramt)
+			FROM    
+				ACC.dbo.t23a90  
+			WHERE   
+				acntcode  LIKE  '92%'
+				AND saupbu = @saupbu
+				AND area   = @area   
+-- 				AND apvdate >= @frdate
+				AND apvdate = @todate
+			GROUP BY 
+				SUBSTRING(apvdate,5,2)
+		) a
+		GROUP BY
+			mon
+	) b
+	ON
+		a.mon = b.mon
+	
+	-- SELECT * FROM @tmpjan92
+	
+	SELECT @cnt  = COUNT(*)
+	FROM @tmpjan92
+	
+	WHILE(@seq<=@cnt)
+	BEGIN
+		SELECT @janamt = amt FROM @tmpjan92 WHERE seq = @seq
+	
+		UPDATE
+			ACC.dbo.t23w20
+		SET
+			amt = amt + @janamt
+		FROM
+			ACC.dbo.t23w20 a
+		JOIN
+		(
+			SELECT TOP 1 pjtno, [month], acntcode
+			FROM 
+				ACC.dbo.t23w20
+			WHERE
+				yy = @yy
+				AND [month] = HRM.dbo.ufn_lpad(@seq, 2, '0')
+				AND acntcode LIKE '92%'
+				AND indi = '2'		-- 간접비에 배부해야 함
+			GROUP BY 
+				pjtno, [month], acntcode
+			ORDER BY 
+				MAX(amt) DESC
+		) b
+		ON
+			a.yy = @yy
+			AND a.[month] = b.[month]
+			AND a.pjtno = b.pjtno
+			AND a.acntcode = b.acntcode
+			AND a.indi = '2'		-- 간접비에 배부해야 함
+	
+		SET @seq = @seq + 1
+	END
+	
+	-- 경비 차액 발생하는 것 체크해서 월별로 가장 큰 계정의 금액에 더하거나 뺀다.
+	DECLARE @tmpjan93 TABLE
+	(
+		seq		INT IDENTITY(1,1),
+		mon		CHAR(2),
+		amt		DECIMAL
+	)
+	
+	INSERT INTO
+		@tmpjan93 
+	SELECT
+		a.mon, b.amt-a.amt
+	FROM
+	(
+		SELECT mon = [month], sum(amt) amt
+		FROM 
+			ACC.dbo.t23w20
+		WHERE
+			yy = @yy
+			AND acntcode LIKE '93%'
+		GROUP BY 
+			[month]
+	) a
+	JOIN
+	(
+		SELECT
+			mon, SUM(amt) amt
+		FROM
+		(
+			SELECT  
+				mon = SUBSTRING(apvdate,5,2)
+				, amt = SUM(apvdramt)
+			FROM    
+				#temp_t23a10  
+			WHERE   
+				acntcode  LIKE  '93%'
+				AND saupbu = @saupbu
+				AND area   = @area   
+				AND apvdate >= @frdate
+				AND apvdate <= @todate
+			GROUP BY 
+				SUBSTRING(apvdate,5,2)
+			UNION ALL
+			SELECT  
+				mon = SUBSTRING(apvdate,5,2)
+				, amt = SUM(apvdramt)
+			FROM    
+				ACC.dbo.t23a90  
+			WHERE   
+				acntcode  LIKE  '93%'
+				AND saupbu = @saupbu
+				AND area   = @area   
+-- 				AND apvdate >= @frdate
+				AND apvdate = @todate
+			GROUP BY 
+				SUBSTRING(apvdate,5,2)
+		) a
+		GROUP BY
+			mon
+	) b
+	ON
+		a.mon = b.mon
+	ORDER BY
+		a.mon
+	
+	-- SELECT * FROM @tmpjan93
+	
+	SET @seq = 1
+	SET @cnt = 0
+	SET @janamt = 0
+	
+	SELECT @cnt  = COUNT(*)
+	FROM @tmpjan93
+	
+	WHILE(@seq<=@cnt)
+	BEGIN
+		SELECT @janamt = amt FROM @tmpjan93 WHERE seq = @seq
+	
+	--	SELECT @janamt
+	
+		UPDATE
+			ACC.dbo.t23w20
+		SET
+			amt = amt + @janamt
+		FROM
+			ACC.dbo.t23w20 a
+		JOIN
+		(
+			SELECT TOP 1 pjtno, [month], acntcode
+			FROM 
+				ACC.dbo.t23w20
+			WHERE
+				yy = @yy
+				AND [month] = HRM.dbo.ufn_lpad(@seq, 2, '0')
+				AND acntcode LIKE '93%'
+				AND indi = '2'		-- 간접비에 배부해야 함
+			GROUP BY 
+				pjtno, [month], acntcode
+			ORDER BY 
+				MAX(amt) DESC
+		) b
+		ON
+			a.yy = @yy
+			AND a.[month] = b.[month]
+			AND a.pjtno = b.pjtno
+			AND a.acntcode = b.acntcode
+			AND indi = '2'		-- 간접비에 배부해야 함
+	
+		SET @seq = @seq + 1
+	END
diff --git a/쿼리/Template/원가계산검증.sql b/쿼리/Template/원가계산검증.sql
new file mode 100644
index 0000000..4e7142e
--- /dev/null
+++ b/쿼리/Template/원가계산검증.sql
@@ -0,0 +1,1131 @@
+-- ==========================================
+-- 작업일자: YYYY-MM-DD [쿼리 작성 및 실행 날짜를 기록합니다.]
+-- 작 성 자: [실행자 이름을 기록합니다.]
+-- 작업목적: [회계장부로 원가계산기능을 순차적으로 검증하며 중간산출자료등을 회계팀에 제공할 목적으로 작성된 쿼리입니다.]
+-- 요청자/티켓번호: [회계팀의 요청시 검토하는 용도입니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+DROP TABLE #temp_t23a10
+
+DECLARE    
+	@area CHAR(1) ,
+	@saupbu 	CHAR(2),
+	@frdate 	CHAR(8),
+	@todate 	CHAR(8)
+-- AS     
+	SELECT @area = '9', @saupbu = '10', @frdate = '20230101', @todate = '20230131'
+
+
+	DECLARE @totamt		DECIMAL(20,0)
+	DECLARE @yy		CHAR(4)
+	SET @yy = SUBSTRING(@frdate,1,4)
+
+    CREATE  TABLE  #temp_t23a10
+    ( 
+		area		CHAR(1) null,
+		apvdate		CHAR(8) null,
+		apvnum		CHAR(6)	null,
+		apvseq		CHAR(6)	null,
+		saupbu		CHAR(2) null,
+		acntcode	CHAR(7) null,			
+		vendorcd	VARCHAR(20) null,
+		pjtno		VARCHAR(20) null,
+		apvdramt	DECIMAL,
+		apvcramt	DECIMAL,
+		hyundae		CHAR(1) null,
+		dr_cr		CHAR(1) null
+    )  
+        
+--============ 조정후 시작(2011.11.16)
+
+		INSERT
+			#temp_t23a10
+		SELECT 
+			area,apvdate,apvnum,apvseq,saupbu,acntcode,vendorcd,pjtno,apvdramt,apvcramt,hyundae,dr_cr
+		FROM 
+			ACC.dbo.t23a10 
+        WHERE   area   = @area 
+          AND   saupbu = @saupbu 
+          AND   apvdate BETWEEN SUBSTRING(@todate,1,4) AND @todate 
+                        
+		UPDATE
+			a 
+		SET
+			acntcode = (CASE WHEN b.c_acntcode <> '' THEN b.c_acntcode ELSE a.acntcode END)
+			, pjtno = (CASE WHEN b.c_pjtno <> '' THEN b.c_pjtno ELSE a.pjtno END)
+		FROM	
+			#temp_t23a10 a
+		JOIN
+			ACC.dbo.t23w70 b
+		ON
+			a.apvdate = b.apvdate and a.apvnum = b.apvnum and a.apvseq = b.apvseq		                       
+			
+--============ 조정후 종료
+		
+	/* 지움 */
+	DELETE 
+		ACC.dbo.t23w20        -- 원가계산마스타
+	WHERE
+		yy = @yy 
+
+	
+	DECLARE @temp_s1 TABLE
+	(
+	    pjtno    		VARCHAR(10)
+	    , acntcode 	VARCHAR(7)
+	    , mon      		VARCHAR(2)
+	    , slpamt   		DECIMAL(20,2)
+	)
+
+	DECLARE @temp_s2 TABLE
+	(
+	    pjtno    		VARCHAR(10)
+	    , yy 			CHAR(4)
+	    , hg_gijun     	CHAR(1)
+	)
+
+	INSERT
+		@temp_s2
+	SELECT 
+		c.pjtno_rep pjtno, a.yy, a.hg_gijun
+	FROM 
+		ACC.dbo.t23w60 a
+	JOIN
+		ACC.dbo.t23w50 c
+	ON
+		a.yy = c.yy and a.pjtno = c.pjtno_rep
+	WHERE 
+		a.yy = @yy
+	UNION
+	SELECT 
+		c.pjtno_slip pjtno, a.yy, a.hg_gijun
+	FROM 
+		ACC.dbo.t23w60 a
+	JOIN
+		ACC.dbo.t23w50 c
+	ON
+		a.yy = c.yy and a.pjtno = c.pjtno_rep
+	WHERE 
+		a.yy = @yy
+        
+  
+--==============================================================================================
+-- 원가계산 공사진행율로 인식
+-- 직접비와 간접비를 산출한다.
+-- 직접비는 재료비는 프로젝트별 하나의 계정 월별로 합계액을 구한다.
+--          노무비는 프로젝트별 급여, 상여, 기타(나머지는 기타로)별 월별로 합계액을 구한다.
+--          경비는  프로젝트별 각 계정별 월별로 합계액을 구한다.
+--          외주비는  프로젝트별 하나의 계정 월별로 합계액을 구한다.
+-- 간접비는 간접비 배부기준에서 불러와서 체크된 것에 한해서 프로젝트별 계정별 월별에 배부한다.
+--==============================================================================================
+/*  재료비 직접비 집계 -->월별로 재료비 하나로만 관리*/
+	INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '91%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '91%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/*  노무비 직접비 집계 --> 프로젝트별 계정과목별 월별 금액*/
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '92%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '92%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/*  경 비   직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '93%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '93%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+/*  외주비  직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '94%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '94%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '1'
+	ORDER BY 
+		a.pjtno
+
+
+/* 전표등록된 공사코드 ---> 원가계산용 공사코드로 변경 */
+    UPDATE 
+		@temp_s1 
+	SET
+       	pjtno = b.pjtno_rep
+      FROM   
+		@temp_s1 a 
+	JOIN 
+		ACC.dbo.t23w50 b
+	ON
+		b.yy = @yy and a.pjtno = b.pjtno_slip
+
+/* 원가계산 테이블에 저장 ---> 프로젝트별 계정별 월별 직접비 금액*/
+    INSERT 
+		ACC.dbo.t23w20
+		(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+    SELECT 
+		@yy
+		, pjtno, acntcode
+		, indi = '1'--직접비
+		, mon
+		, amt = ISNULL(SUM(slpamt),0)
+		, rate = 0
+		, gijun = '1'    -- 공사진행율 인식
+	FROM  
+		@temp_s1
+	WHERE
+		pjtno <> 'AA'
+	GROUP BY
+		pjtno, acntcode, mon
+	ORDER BY 
+		pjtno, acntcode, mon
+
+--=================================================================
+-- 원가계산 세금계산서 발행금액으로 인식(직접비만 산출한다.)
+--=================================================================
+	DELETE @temp_s1
+
+/*  재료비 직접비 집계 -->월별로 재료비 하나로만 관리*/
+	INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '91%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'91'), 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '91'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '91%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/*  노무비 직접비 집계 --> 프로젝트별 계정과목별 월별 금액*/
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '92%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9200101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '92%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/*  경 비   직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '93%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'9300101') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '93%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+/*  외주비  직접비 집계 */
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '94%'
+			AND apvdate >= @frdate
+			AND apvdate <= @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+    INSERT  
+		@temp_s1
+	SELECT 
+		a.pjtno, 
+		acntcode = ISNULL(b.acntcode,'94') , 
+		mon = ISNULL(b.mon,'01'), 
+		slpamt = ISNULL(b.slpamt,0)
+	FROM 
+		@temp_s2 a 
+	JOIN
+	(
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode = '94'
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			ACC.dbo.t23a90 
+		WHERE   
+			acntcode  LIKE  '94%'
+-- 			AND apvdate >= @frdate
+			AND apvdate = @todate
+			AND saupbu =  @saupbu
+			AND area   = @area 
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+	) b 
+	ON 
+		a.pjtno = b.pjtno
+	WHERE 
+		a.yy = @yy
+		AND a.hg_gijun = '2'
+	ORDER BY 
+		a.pjtno
+
+
+/* 전표등록된 공사코드 ---> 원가계산용 공사코드로 변경 */
+    UPDATE 
+		@temp_s1 
+	SET
+       	pjtno = b.pjtno_rep
+      FROM   
+		@temp_s1 a 
+	JOIN 
+		ACC.dbo.t23w50 b
+	ON
+		b.yy = @yy and a.pjtno = b.pjtno_slip
+
+/* 원가계산 테이블에 저장 ---> 프로젝트별 계정별 월별 직접비 금액*/
+       INSERT 
+		ACC.dbo.t23w20
+		(yy, pjtno, acntcode, indi, [month], amt, rate, gijun)
+       SELECT 
+		@yy
+		, pjtno, acntcode
+		, indi = '1'--직접비
+		, mon
+		, amt = ISNULL(SUM(slpamt),0)
+		, rate = 0
+		, gijun = '2'    -- 세금계산서 발행금액 인식
+	FROM  
+		@temp_s1
+	WHERE
+		pjtno <> 'AA'
+	GROUP BY
+		pjtno, acntcode, mon
+	ORDER BY 
+		pjtno, acntcode, mon
+
+/* ------------------------------------------------------------------- */
+/* 간접비는 원가배부기준이 1인것에만 프로젝트별 계정별 월별로 배부한다.*/
+/* 간접비는 공사코드가 AA인 것만 합치면 된다.                          */
+/* 간접비는 직접비의 비율에 따라서 배부한다.                           */
+/* ------------------------------------------------------------------- */
+	DELETE @temp_s1
+
+/* 재료비 간접집계 -- 하나의 계정으로 관리*/
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '91'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '91%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA'
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '91'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '91%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA'
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)	
+       
+/* 노무비 간접비 집계 -- 급여, 상여, 기타로 관리하기로 했는데 일단 계정별로 */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '92%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '92%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)	
+
+       
+/* 경비 간접비 집계 --계정별로 합계를 구한다. */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '93%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '93%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, acntcode, SUBSTRING(apvdate,5,2)	
+
+
+/* 외주비 간접비 집계 --하나의 계정으로 합계를 구한다. */
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '94'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		#temp_t23a10  
+    WHERE   
+		acntcode  LIKE  '94%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+		AND apvdate >= @frdate
+		AND apvdate <= @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)
+
+    INSERT  
+		@temp_s1
+    SELECT  
+		pjtno
+		, acntcode = '94'
+		, mon = SUBSTRING(apvdate,5,2)
+		, slpamt = SUM(apvdramt)
+    FROM    
+		ACC.dbo.t23a90  
+    WHERE   
+		acntcode  LIKE  '94%'
+		AND saupbu = @saupbu
+		AND area   = @area   
+-- 		AND apvdate >= @frdate
+		AND apvdate = @todate
+--		AND pjtno = 'AA' 
+		AND (pjtno = 'AA' OR pjtno IN (select pjtno_slip from ACC.dbo.t23w50 where yy = substring(@frdate,1,4) and pjtno_rep = 'AA'))
+	GROUP BY 
+		pjtno, SUBSTRING(apvdate,5,2)	
+       
+/*  간접비 합계 ------------------------------------------------
+       SELECT  pjtno, acntcode, mon, amt=ISNULL(SUM(slpamt),0) 
+         into  #temp_s3
+         FROM  @temp_s1
+        group  by pjtno, acntcode, mon
+*/
+
+/************************************************************************/
+/*  간접비 배부         ------------------------------------------------*/
+/************************************************************************/
+    DECLARE @chk_baebu_yn1 char(1),@chk_baebu_yn2 char(1),@chk_baebu_yn3 char(1),@chk_baebu_yn4 char(1)
+    SELECT @chk_baebu_yn1 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '1'
+    SELECT @chk_baebu_yn2 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '2'
+    SELECT @chk_baebu_yn3 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '3'
+    SELECT @chk_baebu_yn4 = cd_name4 FROM ACC.dbo.t23c90 WHERE group_code = '05' AND sub_code = '4'
+
+/* 직접비 합 구함 :::: 프로젝트별 월별 계정별 합계 */
+/* 간접비 배부기준에 따라서 직접비 합이 틀려진다. 간접비배부에 해당하는 계정에 대한 합(A)을 구한다.*/
+/* 간접비 배부에 해당하는 프로젝트별 합(B)을 구해서 B/A*100을 하면 비율이 구해진다.*/
+/*
+        SELECT pjtno, month
+            , SUM(case when acntcode like '91%' then amt else 0 end) tot1
+            , SUM(case when acntcode like '92%' then amt else 0 end) tot2
+            , SUM(case when acntcode like '93%' then amt else 0 end) tot3
+            , SUM(case when acntcode like '94%' then amt else 0 end) tot4
+            , rate=convert(decimal(20,13),0)
+            into   @totamt1
+        FROM   ACC.dbo.t23w20  
+       WHERE  area=@area 
+            AND saupbu=@saupbu 
+            AND indi = '1'     --직접비기준
+            AND gijun = '1'    --공사진행율기준
+        GROUP BY pjtno, month        
+*/        
+--        SELECT * FROM @temp_s1
+--        SELECT SUM(slpamt) FROM @temp_s1 GROUP BY SUBSTRING(acntcode,1,2)
+--        SELECT * FROM @totamt1 ORDER BY acntcode, pjtno
+--        SELECT * FROM @totamt2 ORDER BY pjtno, acntcode
+
+       -- 이거는 사용 안해도 될듯...
+	DECLARE @totamt1 TABLE
+	(
+		pjtno		VARCHAR(10),
+		acntcode	VARCHAR(7),
+		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		rate			DECIMAL(20,13)
+	)
+
+    INSERT INTO   
+		@totamt1
+    SELECT 
+		pjtno, acntcode, [month], totamt=SUM(amt), rate=0
+    FROM   
+		ACC.dbo.t23w20  
+    WHERE  
+		yy = @yy
+              AND indi = '1'     --직접비기준
+              AND gijun = '1'    --공사진행율기준
+    GROUP BY 
+		pjtno, acntcode, [month]
+    ORDER BY 
+		acntcode
+
+
+       -- 이거는 일단 간접비 배부기준을 92, 93으로 셋팅함 원래는 테이블에서 가져와야 하는데...처리 안됨
+	DECLARE @totamt2 TABLE
+	(
+		pjtno		VARCHAR(10),
+		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		amt92		DECIMAL,
+		amt93		DECIMAL,
+		rate			DECIMAL(20,13)
+	)
+
+    INSERT INTO   
+		@totamt2
+    SELECT 
+		pjtno, [month]
+--		, totamt = (SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+		, totamt = case 
+			when @todate < '20130531' 
+			then 
+				(SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+			else
+			(SUM(CASE WHEN acntcode like '92%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)) 
+			end
+		, amt92 = SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)
+		, amt93 = SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END) 
+		, rate=CONVERT(DECIMAL(20,13),0)
+    FROM   
+		ACC.dbo.t23w20  
+    WHERE  
+		yy = @yy
+        AND indi = '1'     --직접비기준
+        AND gijun = '1'    --공사진행율기준
+    GROUP BY  pjtno, [month]
+
+ /* pjt별 배부율 할당계산 */
+    UPDATE 
+		@totamt2
+    SET 
+		rate = CONVERT(DECIMAL(20,13), (a.totamt/b.total))
+    FROM 
+		@totamt2 a 
+	INNER JOIN 
+	(
+		SELECT  
+			[month]
+			, total = SUM(totamt)
+		FROM  
+			@totamt2
+		GROUP BY 
+			[month]
+	) b
+        on a.[month] = b.[month]
+
+SELECT * FROM @totamt2 order by pjtno
+SELECT [month], sum(totamt) FROM @totamt2 GROUP BY [month] -- 11	1986898860
+
+       -- 감가상각비, 퇴충에 대해서 처리
+	DECLARE @totamt3 TABLE
+	(
+		pjtno		VARCHAR(10),
+ 		[month]		VARCHAR(2),
+		totamt		DECIMAL,
+		amt92		DECIMAL,
+		amt93		DECIMAL,
+		rate			DECIMAL(20,13)
+	)
+
+	INSERT INTO   
+		@totamt3
+	SELECT 
+		pjtno
+		, [month] = SUBSTRING(@todate,5,2) 
+--		, totamt = (SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+		, totamt = case
+			when @todate < '20130531' 
+			then
+				(SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END)) 
+			else
+				(SUM(CASE WHEN acntcode like '92%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)+SUM(CASE WHEN acntcode like '93%' THEN (case when amt>0 then amt else 0 end) ELSE 0 END)) 
+			end
+		, amt92 = SUM(CASE WHEN acntcode like '92%' THEN amt ELSE 0 END)
+		, amt93 = SUM(CASE WHEN acntcode like '93%' THEN amt ELSE 0 END) 
+		, rate=CONVERT(DECIMAL(20,13),0)
+	FROM   
+		ACC.dbo.t23w20  
+	WHERE  
+		yy = @yy
+		AND indi = '1'     --직접비기준
+		AND gijun = '1'    --공사진행율기준
+	GROUP BY  pjtno
+
+ -- SELECT * FROM @totamt3 order by pjtno
+ -- SELECT sum(totamt) FROM @totamt3 -- 18731700085
+
+ /* pjt별 배부율 할당계산 */
+	UPDATE 
+		@totamt3
+	SET 
+		rate = CONVERT(DECIMAL(20,13), (totamt/(SELECT  totamt=SUM(totamt) FROM  @totamt3)))
+
+	
+ -- SELECT * FROM @totamt2 order by pjtno
+ SELECT * FROM @totamt3 order by pjtno
+ SELECT substring(acntcode,1,5) acntcode, mon, sum(slpamt) slpamt FROM @temp_s1 where acntcode like '92%' group by substring(acntcode,1, 5), mon
+ -- 노무비 배부기준
+ SELECT pjtno,substring(acntcode,1,5) acntcode, mon, sum(slpamt) slpamt FROM @temp_s1 where acntcode like '92%' group by pjtno,substring(acntcode,1, 5), mon
+ -- 경비 배부기준
+ SELECT pjtno,substring(acntcode,1,5) acntcode, mon, sum(slpamt) slpamt FROM @temp_s1 where acntcode like '93%' group by pjtno,substring(acntcode,1, 5), mon
+ -- SELECT substring(acntcode,1,2) acntcode, mon, sum(slpamt) slpamt FROM @temp_s1 where substring(acntcode,1,5) in ('92001', '92002') group by substring(acntcode,1, 2), mon
+/*
+		SELECT  
+			pjtno = ISNULL(pjtno,'')
+			, acntcode
+			, mon = SUBSTRING(apvdate,5,2)
+			, slpamt = SUM(apvdramt)
+		FROM    
+			#temp_t23a10 
+		WHERE   
+			acntcode  LIKE  '93%'
+			AND apvdate >= '20230101'
+			AND apvdate <= '20230131'
+			AND saupbu =  '10'
+			AND area   = '9'
+			and pjtno = 'V172T004'
+		GROUP   BY  
+			pjtno, acntcode, SUBSTRING(apvdate,5,2)
+*/
\ No newline at end of file
diff --git a/쿼리/Template/인건비반영제거하기.sql b/쿼리/Template/인건비반영제거하기.sql
index ea71b19..1af422d 100644
--- a/쿼리/Template/인건비반영제거하기.sql
+++ b/쿼리/Template/인건비반영제거하기.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [인건비 일괄 입력된 자료가 중복되거나 잘못 입력된 경우 삭제하고 실행예산 투입실적금액을 변경할 경우 사용합니다.]
 -- 요청자/티켓번호: [요청 부서 / 요청자 또는 이슈 번호를 기록합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 declare @yy char(4), @mm char(2)
diff --git a/쿼리/Template/자금일보조회.sql b/쿼리/Template/자금일보조회.sql
index 3ec02e5..5dd9e06 100644
--- a/쿼리/Template/자금일보조회.sql
+++ b/쿼리/Template/자금일보조회.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [기간에 대한 자금집행내역을 조회하여 다량의 자료를 엑셀파일로 제공합니다.]
 -- 요청자/티켓번호: [회계부서의 요청에 따라 제공합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 declare @fr_date char(8), @to_date char(8)
diff --git a/쿼리/Template/전표금액과 예산투입금액 차이 조회.sql b/쿼리/Template/전표금액과 예산투입금액 차이 조회.sql
new file mode 100644
index 0000000..7a677c6
--- /dev/null
+++ b/쿼리/Template/전표금액과 예산투입금액 차이 조회.sql	
@@ -0,0 +1,14 @@
+-- ==========================================
+-- 작업일자: YYYY-MM-DD [쿼리 작성 및 실행 날짜를 기록합니다.]
+-- 작 성 자: [실행자 이름을 기록합니다.]
+-- 작업목적: [전표금액과 예산투입금액의 차이를 검토하기 위해 작성된 쿼리입니다.]
+-- 요청자/티켓번호: [회계팀의 요청시 전표금액과 예산투입금액의 차이 내역을 엑셀로 제공하여 검토하는 용도입니다.]
+-- 데이타베이스 : MS-SQL
+-- ==========================================
+
+select slpdate, dtcode, slpnum, slpseq, acntcode, slpamt, amt6, slpfree, ys_pjtno, ys_main, ys_sub, ys_bud_seq, ys_ctr_seq 
+from ACC.dbo.t23b10 
+where 
+	area = '9' and slpdate > '20200101' and acntcode like '9%' and prt_yn = 'Z' and slpamt <> amt6 and ys_main is not null
+order by 
+	slpdate, dtcode, slpnum, slpseq
diff --git a/쿼리/Template/프로젝트별기간투입상세조회.sql b/쿼리/Template/프로젝트별기간투입상세조회.sql
index 313a3e5..ec83b5e 100644
--- a/쿼리/Template/프로젝트별기간투입상세조회.sql
+++ b/쿼리/Template/프로젝트별기간투입상세조회.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [기간이 긴 경우 많은 데이터를 조회할 때 실무자의 요청에 의해 조회하여 엑셀파일로 제공합니다.]
 -- 요청자/티켓번호: [요청 부서 / 요청자 또는 이슈 번호를 기록합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 declare
 	  @f_year  			CHAR(4)      
diff --git a/쿼리/Template/회계장부_판관_원가_증빙조회.sql b/쿼리/Template/회계장부_판관_원가_증빙조회.sql
index 1d5d6ba..df0b8da 100644
--- a/쿼리/Template/회계장부_판관_원가_증빙조회.sql
+++ b/쿼리/Template/회계장부_판관_원가_증빙조회.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [회계년도에 대한 원가, 판관비 전표를 조회하여 다량의 자료를 엑셀파일로 제공합니다.]
 -- 요청자/티켓번호: [회계부서의 요청에 따라 제공합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 declare @fr_date char(8), @to_date char(8)
diff --git a/쿼리/Template/회계장부조회.sql b/쿼리/Template/회계장부조회.sql
index fc3449e..29065b6 100644
--- a/쿼리/Template/회계장부조회.sql
+++ b/쿼리/Template/회계장부조회.sql
@@ -3,6 +3,7 @@
 -- 작 성 자: [실행자 이름을 기록합니다.]
 -- 작업목적: [기간에 대한 회계 장부 전체를 조회하여 다량의 자료를 엑셀파일로 제공합니다.]
 -- 요청자/티켓번호: [회계부서의 요청에 따라 제공합니다.]
+-- 데이타베이스 : MS-SQL
 -- ==========================================
 
 declare @fr_date char(8), @to_date char(8), @yy char(4)