diff --git a/app/Models/Products/Price.php b/app/Models/Products/Price.php
index 1128146..5f45f29 100644
--- a/app/Models/Products/Price.php
+++ b/app/Models/Products/Price.php
@@ -29,16 +29,8 @@ class Price extends Model
 
     public const STATUS_FINALIZED = 'finalized';
 
-    // 품목 유형 (items.item_type)
-    public const ITEM_TYPE_FG = 'FG';       // Finished Goods (완제품)
-
-    public const ITEM_TYPE_PT = 'PT';       // Part (부품)
-
-    public const ITEM_TYPE_RM = 'RM';       // Raw Material (원자재)
-
-    public const ITEM_TYPE_SM = 'SM';       // Semi-finished (반제품)
-
-    public const ITEM_TYPE_CS = 'CS';       // Consumables/Supplies (소모품)
+    // 품목 유형은 common_codes 테이블의 code_group='item_type'에서 관리
+    // FG(완제품), PT(부품), RM(원자재), SM(반제품), CS(소모품)
 
     protected $fillable = [
         'tenant_id',
diff --git a/app/Services/PricingService.php b/app/Services/PricingService.php
index 3e062ee..eebefc9 100644
--- a/app/Services/PricingService.php
+++ b/app/Services/PricingService.php
@@ -385,8 +385,15 @@ public function getCost(array $params): array
             'price_id' => null,
         ];
 
-        // 1순위: 자재인 경우 수입검사 입고단가 조회
-        if ($itemType === 'MATERIAL') {
+        // 1순위: 자재(is_material = true)인 경우 수입검사 입고단가 조회
+        // common_codes의 attributes.is_material 플래그로 자재 여부 판단
+        $isMaterial = DB::table('common_codes')
+            ->where('code_group', 'item_type')
+            ->where('code', $itemType)
+            ->whereJsonContains('attributes->is_material', true)
+            ->exists();
+
+        if ($isMaterial) {
             $receipt = MaterialReceipt::query()
                 ->where('material_id', $itemId)
                 ->where('receipt_date', '<=', $date)
diff --git a/database/migrations/2025_12_21_165524_update_prices_item_type_code_to_actual_item_type.php b/database/migrations/2025_12_21_165524_update_prices_item_type_code_to_actual_item_type.php
new file mode 100644
index 0000000..aebcf58
--- /dev/null
+++ b/database/migrations/2025_12_21_165524_update_prices_item_type_code_to_actual_item_type.php
@@ -0,0 +1,76 @@
+<?php
+
+/**
+ * prices 테이블의 item_type_code를 items 테이블의 실제 item_type으로 업데이트
+ *
+ * 배경:
+ * - 기존 products/materials 테이블이 items로 통합됨
+ * - prices 테이블의 item_type_code가 PRODUCT/MATERIAL (레거시)와 FG/PT/SM/RM/CS (신규) 혼재
+ * - 모든 값을 items.item_type 기준으로 통일
+ */
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        // PRODUCT/MATERIAL 레거시 데이터를 실제 item_type으로 업데이트
+        $legacyPrices = DB::table('prices')
+            ->whereIn('item_type_code', ['PRODUCT', 'MATERIAL'])
+            ->get();
+
+        $updated = 0;
+        $failed = 0;
+
+        foreach ($legacyPrices as $price) {
+            // items 테이블에서 실제 item_type 조회
+            $item = DB::table('items')
+                ->where('id', $price->item_id)
+                ->whereNull('deleted_at')
+                ->first();
+
+            if ($item && $item->item_type) {
+                DB::table('prices')
+                    ->where('id', $price->id)
+                    ->update(['item_type_code' => $item->item_type]);
+                $updated++;
+
+                Log::info('Price item_type_code updated', [
+                    'price_id' => $price->id,
+                    'old_value' => $price->item_type_code,
+                    'new_value' => $item->item_type,
+                    'item_id' => $price->item_id,
+                ]);
+            } else {
+                $failed++;
+                Log::warning('Price item_type_code update failed - item not found', [
+                    'price_id' => $price->id,
+                    'item_type_code' => $price->item_type_code,
+                    'item_id' => $price->item_id,
+                ]);
+            }
+        }
+
+        Log::info('Migration completed: update_prices_item_type_code_to_actual_item_type', [
+            'total_legacy' => $legacyPrices->count(),
+            'updated' => $updated,
+            'failed' => $failed,
+        ]);
+    }
+
+    /**
+     * Reverse the migrations.
+     * 주의: 원본 값 복원이 불가능하므로 롤백하지 않음
+     */
+    public function down(): void
+    {
+        // 롤백 불가 (원본 PRODUCT/MATERIAL 정보 손실)
+        Log::warning('Rollback not supported for update_prices_item_type_code_to_actual_item_type');
+    }
+};
diff --git a/database/migrations/2025_12_21_171944_add_is_material_to_common_codes_item_type.php b/database/migrations/2025_12_21_171944_add_is_material_to_common_codes_item_type.php
new file mode 100644
index 0000000..5a6140b
--- /dev/null
+++ b/database/migrations/2025_12_21_171944_add_is_material_to_common_codes_item_type.php
@@ -0,0 +1,82 @@
+<?php
+
+/**
+ * common_codes의 item_type 그룹에 is_material 플래그 추가
+ *
+ * - FG(완제품), PT(부품): is_material = false
+ * - SM(부자재), RM(원자재), CS(소모품): is_material = true
+ *
+ * 이 플래그는 수입검사 대상 여부 판단에 사용됨
+ * 추후 items 테이블의 개별 필드로 대체 예정
+ */
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        // 제품 타입 (is_material = false)
+        $productTypes = ['FG', 'PT'];
+
+        // 자재 타입 (is_material = true)
+        $materialTypes = ['SM', 'RM', 'CS'];
+
+        foreach ($productTypes as $code) {
+            $this->updateAttributes($code, false);
+        }
+
+        foreach ($materialTypes as $code) {
+            $this->updateAttributes($code, true);
+        }
+    }
+
+    /**
+     * attributes JSON에 is_material 플래그 추가
+     */
+    private function updateAttributes(string $code, bool $isMaterial): void
+    {
+        $record = DB::table('common_codes')
+            ->where('code_group', 'item_type')
+            ->where('code', $code)
+            ->first();
+
+        if ($record) {
+            $attributes = json_decode($record->attributes ?? '{}', true);
+            $attributes['is_material'] = $isMaterial;
+
+            DB::table('common_codes')
+                ->where('id', $record->id)
+                ->update(['attributes' => json_encode($attributes)]);
+        }
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        // is_material 플래그 제거
+        $codes = ['FG', 'PT', 'SM', 'RM', 'CS'];
+
+        foreach ($codes as $code) {
+            $record = DB::table('common_codes')
+                ->where('code_group', 'item_type')
+                ->where('code', $code)
+                ->first();
+
+            if ($record) {
+                $attributes = json_decode($record->attributes ?? '{}', true);
+                unset($attributes['is_material']);
+
+                DB::table('common_codes')
+                    ->where('id', $record->id)
+                    ->update(['attributes' => json_encode($attributes)]);
+            }
+        }
+    }
+};