diff --git a/app/Models/Stats/Daily/StatFinanceDaily.php b/app/Models/Stats/Daily/StatFinanceDaily.php
new file mode 100644
index 0000000..033df9e
--- /dev/null
+++ b/app/Models/Stats/Daily/StatFinanceDaily.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Models\Stats\Daily;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatFinanceDaily extends BaseStatModel
+{
+    protected $table = 'stat_finance_daily';
+
+    protected $casts = [
+        'stat_date' => 'date',
+        'deposit_amount' => 'decimal:2',
+        'withdrawal_amount' => 'decimal:2',
+        'net_cashflow' => 'decimal:2',
+        'purchase_amount' => 'decimal:2',
+        'purchase_tax_amount' => 'decimal:2',
+        'receivable_balance' => 'decimal:2',
+        'payable_balance' => 'decimal:2',
+        'overdue_receivable' => 'decimal:2',
+        'bill_issued_amount' => 'decimal:2',
+        'bill_matured_amount' => 'decimal:2',
+        'card_transaction_amount' => 'decimal:2',
+        'bank_balance_total' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/Daily/StatProductionDaily.php b/app/Models/Stats/Daily/StatProductionDaily.php
new file mode 100644
index 0000000..9674a4c
--- /dev/null
+++ b/app/Models/Stats/Daily/StatProductionDaily.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Models\Stats\Daily;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatProductionDaily extends BaseStatModel
+{
+    protected $table = 'stat_production_daily';
+
+    protected $casts = [
+        'stat_date' => 'date',
+        'production_qty' => 'decimal:2',
+        'defect_qty' => 'decimal:2',
+        'defect_rate' => 'decimal:2',
+        'planned_hours' => 'decimal:2',
+        'actual_hours' => 'decimal:2',
+        'efficiency_rate' => 'decimal:2',
+        'delivery_rate' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/Daily/StatSalesDaily.php b/app/Models/Stats/Daily/StatSalesDaily.php
new file mode 100644
index 0000000..6fe01bd
--- /dev/null
+++ b/app/Models/Stats/Daily/StatSalesDaily.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace App\Models\Stats\Daily;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatSalesDaily extends BaseStatModel
+{
+    protected $table = 'stat_sales_daily';
+
+    protected $casts = [
+        'stat_date' => 'date',
+        'order_amount' => 'decimal:2',
+        'sales_amount' => 'decimal:2',
+        'sales_tax_amount' => 'decimal:2',
+        'shipment_amount' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/Monthly/StatFinanceMonthly.php b/app/Models/Stats/Monthly/StatFinanceMonthly.php
new file mode 100644
index 0000000..031085b
--- /dev/null
+++ b/app/Models/Stats/Monthly/StatFinanceMonthly.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Models\Stats\Monthly;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatFinanceMonthly extends BaseStatModel
+{
+    protected $table = 'stat_finance_monthly';
+
+    protected $casts = [
+        'deposit_total' => 'decimal:2',
+        'withdrawal_total' => 'decimal:2',
+        'net_cashflow' => 'decimal:2',
+        'purchase_total' => 'decimal:2',
+        'card_total' => 'decimal:2',
+        'receivable_end' => 'decimal:2',
+        'payable_end' => 'decimal:2',
+        'bank_balance_end' => 'decimal:2',
+        'mom_cashflow_change' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/Monthly/StatProductionMonthly.php b/app/Models/Stats/Monthly/StatProductionMonthly.php
new file mode 100644
index 0000000..86c33eb
--- /dev/null
+++ b/app/Models/Stats/Monthly/StatProductionMonthly.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Models\Stats\Monthly;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatProductionMonthly extends BaseStatModel
+{
+    protected $table = 'stat_production_monthly';
+
+    protected $casts = [
+        'production_qty' => 'decimal:2',
+        'defect_qty' => 'decimal:2',
+        'avg_defect_rate' => 'decimal:2',
+        'avg_efficiency_rate' => 'decimal:2',
+        'avg_delivery_rate' => 'decimal:2',
+        'total_planned_hours' => 'decimal:2',
+        'total_actual_hours' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/Monthly/StatSalesMonthly.php b/app/Models/Stats/Monthly/StatSalesMonthly.php
new file mode 100644
index 0000000..49a846e
--- /dev/null
+++ b/app/Models/Stats/Monthly/StatSalesMonthly.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Models\Stats\Monthly;
+
+use App\Models\Stats\BaseStatModel;
+
+class StatSalesMonthly extends BaseStatModel
+{
+    protected $table = 'stat_sales_monthly';
+
+    protected $casts = [
+        'order_amount' => 'decimal:2',
+        'sales_amount' => 'decimal:2',
+        'shipment_amount' => 'decimal:2',
+        'avg_order_amount' => 'decimal:2',
+        'top_client_amount' => 'decimal:2',
+        'mom_growth_rate' => 'decimal:2',
+        'yoy_growth_rate' => 'decimal:2',
+    ];
+}
diff --git a/app/Models/Stats/StatJobLog.php b/app/Models/Stats/StatJobLog.php
index c4d350a..b0f79b4 100644
--- a/app/Models/Stats/StatJobLog.php
+++ b/app/Models/Stats/StatJobLog.php
@@ -26,7 +26,7 @@ public function markRunning(): void
     public function markCompleted(int $recordsProcessed = 0): void
     {
         $durationMs = $this->started_at
-            ? (int) now()->diffInMilliseconds($this->started_at)
+            ? abs((int) now()->diffInMilliseconds($this->started_at))
             : null;
 
         $this->update([
@@ -40,7 +40,7 @@ public function markCompleted(int $recordsProcessed = 0): void
     public function markFailed(string $errorMessage): void
     {
         $durationMs = $this->started_at
-            ? (int) now()->diffInMilliseconds($this->started_at)
+            ? abs((int) now()->diffInMilliseconds($this->started_at))
             : null;
 
         $this->update([
diff --git a/app/Services/Stats/FinanceStatService.php b/app/Services/Stats/FinanceStatService.php
new file mode 100644
index 0000000..376f959
--- /dev/null
+++ b/app/Services/Stats/FinanceStatService.php
@@ -0,0 +1,172 @@
+<?php
+
+namespace App\Services\Stats;
+
+use App\Models\Stats\Daily\StatFinanceDaily;
+use App\Models\Stats\Monthly\StatFinanceMonthly;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+class FinanceStatService implements StatDomainServiceInterface
+{
+    public function aggregateDaily(int $tenantId, Carbon $date): int
+    {
+        $dateStr = $date->format('Y-m-d');
+
+        // 입금 (deposits)
+        $depositStats = DB::connection('mysql')
+            ->table('deposits')
+            ->where('tenant_id', $tenantId)
+            ->where('deposit_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as cnt, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 출금 (withdrawals)
+        $withdrawalStats = DB::connection('mysql')
+            ->table('withdrawals')
+            ->where('tenant_id', $tenantId)
+            ->where('withdrawal_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as cnt, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 매입 (purchases)
+        $purchaseStats = DB::connection('mysql')
+            ->table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->where('purchase_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('
+                COUNT(*) as cnt,
+                COALESCE(SUM(supply_amount), 0) as supply_total,
+                COALESCE(SUM(tax_amount), 0) as tax_total
+            ')
+            ->first();
+
+        // 어음 발행 (bills - issued on this date)
+        $billIssuedStats = DB::connection('mysql')
+            ->table('bills')
+            ->where('tenant_id', $tenantId)
+            ->where('issue_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as cnt, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 어음 만기 (bills - matured on this date)
+        $billMaturedStats = DB::connection('mysql')
+            ->table('bills')
+            ->where('tenant_id', $tenantId)
+            ->where('maturity_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as cnt, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 카드 거래 (withdrawals with card_id)
+        $cardStats = DB::connection('mysql')
+            ->table('withdrawals')
+            ->where('tenant_id', $tenantId)
+            ->where('withdrawal_date', $dateStr)
+            ->whereNotNull('card_id')
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as cnt, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 은행 잔액 합계 (bank_transactions - 계좌별 최신 잔액)
+        $bankBalance = DB::connection('mysql')
+            ->query()
+            ->fromSub(function ($query) use ($tenantId, $dateStr) {
+                $query->from('bank_transactions')
+                    ->where('tenant_id', $tenantId)
+                    ->where('transaction_date', '<=', $dateStr)
+                    ->whereNull('deleted_at')
+                    ->selectRaw('bank_account_id, balance_after as latest_balance,
+                        ROW_NUMBER() OVER(PARTITION BY bank_account_id ORDER BY transaction_date DESC, id DESC) as rn');
+            }, 'sub')
+            ->where('rn', 1)
+            ->selectRaw('COALESCE(SUM(latest_balance), 0) as total_balance')
+            ->first();
+
+        $depositAmount = $depositStats->total ?? 0;
+        $withdrawalAmount = $withdrawalStats->total ?? 0;
+
+        StatFinanceDaily::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_date' => $dateStr],
+            [
+                'deposit_count' => $depositStats->cnt ?? 0,
+                'deposit_amount' => $depositAmount,
+                'withdrawal_count' => $withdrawalStats->cnt ?? 0,
+                'withdrawal_amount' => $withdrawalAmount,
+                'net_cashflow' => $depositAmount - $withdrawalAmount,
+                'purchase_count' => $purchaseStats->cnt ?? 0,
+                'purchase_amount' => $purchaseStats->supply_total ?? 0,
+                'purchase_tax_amount' => $purchaseStats->tax_total ?? 0,
+                'receivable_balance' => 0, // Phase 3에서 미수금 로직 추가
+                'payable_balance' => 0,
+                'overdue_receivable' => 0,
+                'bill_issued_count' => $billIssuedStats->cnt ?? 0,
+                'bill_issued_amount' => $billIssuedStats->total ?? 0,
+                'bill_matured_count' => $billMaturedStats->cnt ?? 0,
+                'bill_matured_amount' => $billMaturedStats->total ?? 0,
+                'card_transaction_count' => $cardStats->cnt ?? 0,
+                'card_transaction_amount' => $cardStats->total ?? 0,
+                'bank_balance_total' => $bankBalance->total_balance ?? 0,
+            ]
+        );
+
+        return 1;
+    }
+
+    public function aggregateMonthly(int $tenantId, int $year, int $month): int
+    {
+        $dailySum = StatFinanceDaily::where('tenant_id', $tenantId)
+            ->whereYear('stat_date', $year)
+            ->whereMonth('stat_date', $month)
+            ->selectRaw('
+                SUM(deposit_amount) as deposit_total,
+                SUM(withdrawal_amount) as withdrawal_total,
+                SUM(net_cashflow) as net_cashflow,
+                SUM(purchase_amount) as purchase_total,
+                SUM(card_transaction_amount) as card_total
+            ')
+            ->first();
+
+        // 월말 데이터 (해당 월의 마지막 일간 레코드)
+        $lastDay = StatFinanceDaily::where('tenant_id', $tenantId)
+            ->whereYear('stat_date', $year)
+            ->whereMonth('stat_date', $month)
+            ->orderByDesc('stat_date')
+            ->first();
+
+        // 전월 대비 현금흐름 변화
+        $prevMonth = StatFinanceMonthly::where('tenant_id', $tenantId)
+            ->where(function ($q) use ($year, $month) {
+                $prev = Carbon::create($year, $month, 1)->subMonth();
+                $q->where('stat_year', $prev->year)->where('stat_month', $prev->month);
+            })
+            ->first();
+
+        $netCashflow = $dailySum->net_cashflow ?? 0;
+        $momChange = null;
+        if ($prevMonth && $prevMonth->net_cashflow != 0) {
+            $momChange = (($netCashflow - $prevMonth->net_cashflow) / abs($prevMonth->net_cashflow)) * 100;
+        }
+
+        StatFinanceMonthly::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_year' => $year, 'stat_month' => $month],
+            [
+                'deposit_total' => $dailySum->deposit_total ?? 0,
+                'withdrawal_total' => $dailySum->withdrawal_total ?? 0,
+                'net_cashflow' => $netCashflow,
+                'purchase_total' => $dailySum->purchase_total ?? 0,
+                'card_total' => $dailySum->card_total ?? 0,
+                'receivable_end' => $lastDay->receivable_balance ?? 0,
+                'payable_end' => $lastDay->payable_balance ?? 0,
+                'bank_balance_end' => $lastDay->bank_balance_total ?? 0,
+                'mom_cashflow_change' => $momChange,
+            ]
+        );
+
+        return 1;
+    }
+}
diff --git a/app/Services/Stats/ProductionStatService.php b/app/Services/Stats/ProductionStatService.php
new file mode 100644
index 0000000..eb48b84
--- /dev/null
+++ b/app/Services/Stats/ProductionStatService.php
@@ -0,0 +1,149 @@
+<?php
+
+namespace App\Services\Stats;
+
+use App\Models\Stats\Daily\StatProductionDaily;
+use App\Models\Stats\Monthly\StatProductionMonthly;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+class ProductionStatService implements StatDomainServiceInterface
+{
+    public function aggregateDaily(int $tenantId, Carbon $date): int
+    {
+        $dateStr = $date->format('Y-m-d');
+
+        // 작업지시 (work_orders)
+        $woCreated = DB::connection('mysql')
+            ->table('work_orders')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('created_at', $dateStr)
+            ->whereNull('deleted_at')
+            ->count();
+
+        $woCompleted = DB::connection('mysql')
+            ->table('work_orders')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('completed_at', $dateStr)
+            ->whereNull('deleted_at')
+            ->count();
+
+        $woInProgress = DB::connection('mysql')
+            ->table('work_orders')
+            ->where('tenant_id', $tenantId)
+            ->where('status', 'in_progress')
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 납기 초과 (scheduled_date < today && status not completed/shipped)
+        $woOverdue = DB::connection('mysql')
+            ->table('work_orders')
+            ->where('tenant_id', $tenantId)
+            ->where('scheduled_date', '<', $dateStr)
+            ->whereNotIn('status', ['completed', 'shipped', 'cancelled'])
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 생산 실적 (work_results)
+        $productionStats = DB::connection('mysql')
+            ->table('work_results')
+            ->where('tenant_id', $tenantId)
+            ->where('work_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('
+                COALESCE(SUM(production_qty), 0) as production_qty,
+                COALESCE(SUM(defect_qty), 0) as defect_qty,
+                COUNT(DISTINCT worker_id) as active_worker_count
+            ')
+            ->first();
+
+        $productionQty = $productionStats->production_qty ?? 0;
+        $defectQty = $productionStats->defect_qty ?? 0;
+        $defectRate = $productionQty > 0 ? ($defectQty / $productionQty) * 100 : 0;
+
+        // 납기 준수 (당일 완료된 작업지시 중 scheduled_date >= completed_at인 것)
+        $onTimeCount = DB::connection('mysql')
+            ->table('work_orders')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('completed_at', $dateStr)
+            ->whereNull('deleted_at')
+            ->whereRaw('DATE(completed_at) <= scheduled_date')
+            ->count();
+
+        $lateCount = $woCompleted - $onTimeCount;
+        $deliveryRate = $woCompleted > 0 ? ($onTimeCount / $woCompleted) * 100 : 0;
+
+        StatProductionDaily::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_date' => $dateStr],
+            [
+                'wo_created_count' => $woCreated,
+                'wo_completed_count' => $woCompleted,
+                'wo_in_progress_count' => $woInProgress,
+                'wo_overdue_count' => $woOverdue,
+                'production_qty' => $productionQty,
+                'defect_qty' => $defectQty,
+                'defect_rate' => round($defectRate, 2),
+                'planned_hours' => 0, // 계획 공수 필드 없음 - 추후 확장
+                'actual_hours' => 0,
+                'efficiency_rate' => 0,
+                'active_worker_count' => $productionStats->active_worker_count ?? 0,
+                'issue_count' => 0, // work_order_issues 테이블 확인 필요
+                'on_time_delivery_count' => $onTimeCount,
+                'late_delivery_count' => max(0, $lateCount),
+                'delivery_rate' => round($deliveryRate, 2),
+            ]
+        );
+
+        return 1;
+    }
+
+    public function aggregateMonthly(int $tenantId, int $year, int $month): int
+    {
+        $dailyData = StatProductionDaily::where('tenant_id', $tenantId)
+            ->whereYear('stat_date', $year)
+            ->whereMonth('stat_date', $month)
+            ->selectRaw('
+                SUM(wo_created_count) as wo_total_count,
+                SUM(wo_completed_count) as wo_completed_count,
+                SUM(production_qty) as production_qty,
+                SUM(defect_qty) as defect_qty,
+                SUM(planned_hours) as total_planned_hours,
+                SUM(actual_hours) as total_actual_hours,
+                SUM(issue_count) as issue_total_count
+            ')
+            ->first();
+
+        $productionQty = $dailyData->production_qty ?? 0;
+        $defectQty = $dailyData->defect_qty ?? 0;
+        $avgDefectRate = $productionQty > 0 ? ($defectQty / $productionQty) * 100 : 0;
+
+        // 월평균 효율/납기 (일간 데이터의 평균)
+        $avgRates = StatProductionDaily::where('tenant_id', $tenantId)
+            ->whereYear('stat_date', $year)
+            ->whereMonth('stat_date', $month)
+            ->where('wo_completed_count', '>', 0)
+            ->selectRaw('
+                AVG(efficiency_rate) as avg_efficiency_rate,
+                AVG(delivery_rate) as avg_delivery_rate
+            ')
+            ->first();
+
+        StatProductionMonthly::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_year' => $year, 'stat_month' => $month],
+            [
+                'wo_total_count' => $dailyData->wo_total_count ?? 0,
+                'wo_completed_count' => $dailyData->wo_completed_count ?? 0,
+                'production_qty' => $productionQty,
+                'defect_qty' => $defectQty,
+                'avg_defect_rate' => round($avgDefectRate, 2),
+                'avg_efficiency_rate' => round($avgRates->avg_efficiency_rate ?? 0, 2),
+                'avg_delivery_rate' => round($avgRates->avg_delivery_rate ?? 0, 2),
+                'total_planned_hours' => $dailyData->total_planned_hours ?? 0,
+                'total_actual_hours' => $dailyData->total_actual_hours ?? 0,
+                'issue_total_count' => $dailyData->issue_total_count ?? 0,
+            ]
+        );
+
+        return 1;
+    }
+}
diff --git a/app/Services/Stats/SalesStatService.php b/app/Services/Stats/SalesStatService.php
new file mode 100644
index 0000000..e3654a1
--- /dev/null
+++ b/app/Services/Stats/SalesStatService.php
@@ -0,0 +1,192 @@
+<?php
+
+namespace App\Services\Stats;
+
+use App\Models\Stats\Daily\StatSalesDaily;
+use App\Models\Stats\Monthly\StatSalesMonthly;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+class SalesStatService implements StatDomainServiceInterface
+{
+    public function aggregateDaily(int $tenantId, Carbon $date): int
+    {
+        $dateStr = $date->format('Y-m-d');
+
+        // 수주 집계 (orders)
+        $orderStats = DB::connection('mysql')
+            ->table('orders')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('created_at', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('
+                COUNT(*) as order_count,
+                COALESCE(SUM(total_amount), 0) as order_amount,
+                COALESCE(SUM(quantity), 0) as order_item_count,
+                SUM(CASE WHEN status_code = ? THEN 1 ELSE 0 END) as order_draft_count,
+                SUM(CASE WHEN status_code = ? THEN 1 ELSE 0 END) as order_confirmed_count,
+                SUM(CASE WHEN status_code = ? THEN 1 ELSE 0 END) as order_in_progress_count,
+                SUM(CASE WHEN status_code = ? THEN 1 ELSE 0 END) as order_completed_count,
+                SUM(CASE WHEN status_code = ? THEN 1 ELSE 0 END) as order_cancelled_count
+            ', ['draft', 'confirmed', 'in_progress', 'completed', 'cancelled'])
+            ->first();
+
+        // 매출 집계 (sales)
+        $salesStats = DB::connection('mysql')
+            ->table('sales')
+            ->where('tenant_id', $tenantId)
+            ->where('sale_date', $dateStr)
+            ->whereNull('deleted_at')
+            ->selectRaw('
+                COUNT(*) as sales_count,
+                COALESCE(SUM(supply_amount), 0) as sales_amount,
+                COALESCE(SUM(tax_amount), 0) as sales_tax_amount
+            ')
+            ->first();
+
+        // 신규 고객 (당일 생성된 고객)
+        $newClientCount = DB::connection('mysql')
+            ->table('clients')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('created_at', $dateStr)
+            ->count();
+
+        // 활성 고객 (당일 수주/매출에 연결된 고유 고객)
+        $activeClientCount = DB::connection('mysql')
+            ->table('orders')
+            ->where('tenant_id', $tenantId)
+            ->whereDate('created_at', $dateStr)
+            ->whereNull('deleted_at')
+            ->whereNotNull('client_id')
+            ->distinct('client_id')
+            ->count('client_id');
+
+        // 출하 집계 (shipments)
+        $shipmentStats = DB::connection('mysql')
+            ->table('shipments')
+            ->where('tenant_id', $tenantId)
+            ->where('scheduled_date', $dateStr)
+            ->where('status', 'completed')
+            ->whereNull('deleted_at')
+            ->selectRaw('
+                COUNT(*) as shipment_count,
+                COALESCE(SUM(shipping_cost), 0) as shipment_amount
+            ')
+            ->first();
+
+        StatSalesDaily::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_date' => $dateStr],
+            [
+                'order_count' => $orderStats->order_count ?? 0,
+                'order_amount' => $orderStats->order_amount ?? 0,
+                'order_item_count' => $orderStats->order_item_count ?? 0,
+                'sales_count' => $salesStats->sales_count ?? 0,
+                'sales_amount' => $salesStats->sales_amount ?? 0,
+                'sales_tax_amount' => $salesStats->sales_tax_amount ?? 0,
+                'new_client_count' => $newClientCount,
+                'active_client_count' => $activeClientCount,
+                'order_draft_count' => $orderStats->order_draft_count ?? 0,
+                'order_confirmed_count' => $orderStats->order_confirmed_count ?? 0,
+                'order_in_progress_count' => $orderStats->order_in_progress_count ?? 0,
+                'order_completed_count' => $orderStats->order_completed_count ?? 0,
+                'order_cancelled_count' => $orderStats->order_cancelled_count ?? 0,
+                'shipment_count' => $shipmentStats->shipment_count ?? 0,
+                'shipment_amount' => $shipmentStats->shipment_amount ?? 0,
+            ]
+        );
+
+        return 1;
+    }
+
+    public function aggregateMonthly(int $tenantId, int $year, int $month): int
+    {
+        // 일간 데이터를 합산하여 월간 통계 생성
+        $dailySum = StatSalesDaily::where('tenant_id', $tenantId)
+            ->whereYear('stat_date', $year)
+            ->whereMonth('stat_date', $month)
+            ->selectRaw('
+                SUM(order_count) as order_count,
+                SUM(order_amount) as order_amount,
+                SUM(sales_count) as sales_count,
+                SUM(sales_amount) as sales_amount,
+                SUM(shipment_count) as shipment_count,
+                SUM(shipment_amount) as shipment_amount
+            ')
+            ->first();
+
+        // 월간 고유 거래 고객 수
+        $startDate = Carbon::create($year, $month, 1)->format('Y-m-d');
+        $endDate = Carbon::create($year, $month, 1)->endOfMonth()->format('Y-m-d');
+
+        $uniqueClientCount = DB::connection('mysql')
+            ->table('orders')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween(DB::raw('DATE(created_at)'), [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->whereNotNull('client_id')
+            ->distinct('client_id')
+            ->count('client_id');
+
+        // 평균 수주 금액
+        $orderCount = $dailySum->order_count ?? 0;
+        $orderAmount = $dailySum->order_amount ?? 0;
+        $avgOrderAmount = $orderCount > 0 ? $orderAmount / $orderCount : 0;
+
+        // 최다 거래 고객
+        $topClient = DB::connection('mysql')
+            ->table('orders')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween(DB::raw('DATE(created_at)'), [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->whereNotNull('client_id')
+            ->groupBy('client_id')
+            ->orderByRaw('SUM(total_amount) DESC')
+            ->selectRaw('client_id, SUM(total_amount) as total')
+            ->first();
+
+        // 전월 대비 성장률
+        $prevMonth = StatSalesMonthly::where('tenant_id', $tenantId)
+            ->where(function ($q) use ($year, $month) {
+                $prev = Carbon::create($year, $month, 1)->subMonth();
+                $q->where('stat_year', $prev->year)->where('stat_month', $prev->month);
+            })
+            ->first();
+
+        $salesAmount = $dailySum->sales_amount ?? 0;
+        $momGrowthRate = null;
+        if ($prevMonth && $prevMonth->sales_amount > 0) {
+            $momGrowthRate = (($salesAmount - $prevMonth->sales_amount) / $prevMonth->sales_amount) * 100;
+        }
+
+        // 전년동월 대비
+        $prevYear = StatSalesMonthly::where('tenant_id', $tenantId)
+            ->where('stat_year', $year - 1)
+            ->where('stat_month', $month)
+            ->first();
+
+        $yoyGrowthRate = null;
+        if ($prevYear && $prevYear->sales_amount > 0) {
+            $yoyGrowthRate = (($salesAmount - $prevYear->sales_amount) / $prevYear->sales_amount) * 100;
+        }
+
+        StatSalesMonthly::updateOrCreate(
+            ['tenant_id' => $tenantId, 'stat_year' => $year, 'stat_month' => $month],
+            [
+                'order_count' => $dailySum->order_count ?? 0,
+                'order_amount' => $orderAmount,
+                'sales_count' => $dailySum->sales_count ?? 0,
+                'sales_amount' => $salesAmount,
+                'shipment_count' => $dailySum->shipment_count ?? 0,
+                'shipment_amount' => $dailySum->shipment_amount ?? 0,
+                'unique_client_count' => $uniqueClientCount,
+                'avg_order_amount' => $avgOrderAmount,
+                'top_client_id' => $topClient->client_id ?? null,
+                'top_client_amount' => $topClient->total ?? 0,
+                'mom_growth_rate' => $momGrowthRate,
+                'yoy_growth_rate' => $yoyGrowthRate,
+            ]
+        );
+
+        return 1;
+    }
+}
diff --git a/app/Services/Stats/StatAggregatorService.php b/app/Services/Stats/StatAggregatorService.php
index f87fd08..03597fd 100644
--- a/app/Services/Stats/StatAggregatorService.php
+++ b/app/Services/Stats/StatAggregatorService.php
@@ -10,14 +10,14 @@
 class StatAggregatorService
 {
     /**
-     * 일간 도메인 서비스 매핑 (Phase 2에서 구현체 추가)
+     * 일간 도메인 서비스 매핑
      */
     private function getDailyDomainServices(): array
     {
         return [
-            // 'sales' => SalesStatService::class,
-            // 'finance' => FinanceStatService::class,
-            // 'production' => ProductionStatService::class,
+            'sales' => SalesStatService::class,
+            'finance' => FinanceStatService::class,
+            'production' => ProductionStatService::class,
         ];
     }
 
@@ -27,9 +27,9 @@ private function getDailyDomainServices(): array
     private function getMonthlyDomainServices(): array
     {
         return [
-            // 'sales' => SalesStatService::class,
-            // 'finance' => FinanceStatService::class,
-            // 'production' => ProductionStatService::class,
+            'sales' => SalesStatService::class,
+            'finance' => FinanceStatService::class,
+            'production' => ProductionStatService::class,
         ];
     }
 
diff --git a/database/migrations/stats/2026_01_29_174339_create_stat_sales_daily_table.php b/database/migrations/stats/2026_01_29_174339_create_stat_sales_daily_table.php
new file mode 100644
index 0000000..97374cd
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174339_create_stat_sales_daily_table.php
@@ -0,0 +1,55 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_sales_daily', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('stat_date');
+
+            // 수주
+            $table->unsignedInteger('order_count')->default(0)->comment('신규 수주 건수');
+            $table->decimal('order_amount', 18, 2)->default(0)->comment('수주 금액');
+            $table->unsignedInteger('order_item_count')->default(0)->comment('수주 품목 수');
+
+            // 매출
+            $table->unsignedInteger('sales_count')->default(0)->comment('매출 건수');
+            $table->decimal('sales_amount', 18, 2)->default(0)->comment('매출 금액');
+            $table->decimal('sales_tax_amount', 18, 2)->default(0)->comment('세액');
+
+            // 고객
+            $table->unsignedInteger('new_client_count')->default(0)->comment('신규 고객 수');
+            $table->unsignedInteger('active_client_count')->default(0)->comment('활성 고객 수');
+
+            // 수주 상태별 건수
+            $table->unsignedInteger('order_draft_count')->default(0);
+            $table->unsignedInteger('order_confirmed_count')->default(0);
+            $table->unsignedInteger('order_in_progress_count')->default(0);
+            $table->unsignedInteger('order_completed_count')->default(0);
+            $table->unsignedInteger('order_cancelled_count')->default(0);
+
+            // 출하
+            $table->unsignedInteger('shipment_count')->default(0);
+            $table->decimal('shipment_amount', 18, 2)->default(0);
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_date'], 'uk_tenant_date');
+            $table->index('stat_date');
+            $table->index('tenant_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_sales_daily');
+    }
+};
diff --git a/database/migrations/stats/2026_01_29_174340_create_stat_finance_daily_table.php b/database/migrations/stats/2026_01_29_174340_create_stat_finance_daily_table.php
new file mode 100644
index 0000000..6568949
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174340_create_stat_finance_daily_table.php
@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_finance_daily', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('stat_date');
+
+            // 입출금
+            $table->unsignedInteger('deposit_count')->default(0);
+            $table->decimal('deposit_amount', 18, 2)->default(0);
+            $table->unsignedInteger('withdrawal_count')->default(0);
+            $table->decimal('withdrawal_amount', 18, 2)->default(0);
+            $table->decimal('net_cashflow', 18, 2)->default(0)->comment('입금 - 출금');
+
+            // 매입
+            $table->unsignedInteger('purchase_count')->default(0);
+            $table->decimal('purchase_amount', 18, 2)->default(0);
+            $table->decimal('purchase_tax_amount', 18, 2)->default(0);
+
+            // 미수/미지급
+            $table->decimal('receivable_balance', 18, 2)->default(0)->comment('미수금 잔액');
+            $table->decimal('payable_balance', 18, 2)->default(0)->comment('미지급 잔액');
+            $table->decimal('overdue_receivable', 18, 2)->default(0)->comment('연체 미수금');
+
+            // 어음
+            $table->unsignedInteger('bill_issued_count')->default(0);
+            $table->decimal('bill_issued_amount', 18, 2)->default(0);
+            $table->unsignedInteger('bill_matured_count')->default(0);
+            $table->decimal('bill_matured_amount', 18, 2)->default(0);
+
+            // 카드
+            $table->unsignedInteger('card_transaction_count')->default(0);
+            $table->decimal('card_transaction_amount', 18, 2)->default(0);
+
+            // 은행
+            $table->decimal('bank_balance_total', 18, 2)->default(0)->comment('전 계좌 잔액 합계');
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_date'], 'uk_tenant_date');
+            $table->index('stat_date');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_finance_daily');
+    }
+};
diff --git a/database/migrations/stats/2026_01_29_174340_create_stat_finance_monthly_table.php b/database/migrations/stats/2026_01_29_174340_create_stat_finance_monthly_table.php
new file mode 100644
index 0000000..fe90203
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174340_create_stat_finance_monthly_table.php
@@ -0,0 +1,42 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_finance_monthly', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->smallInteger('stat_year');
+            $table->tinyInteger('stat_month');
+
+            $table->decimal('deposit_total', 18, 2)->default(0);
+            $table->decimal('withdrawal_total', 18, 2)->default(0);
+            $table->decimal('net_cashflow', 18, 2)->default(0);
+            $table->decimal('purchase_total', 18, 2)->default(0);
+            $table->decimal('card_total', 18, 2)->default(0);
+
+            $table->decimal('receivable_end', 18, 2)->default(0)->comment('월말 미수금');
+            $table->decimal('payable_end', 18, 2)->default(0)->comment('월말 미지급');
+            $table->decimal('bank_balance_end', 18, 2)->default(0)->comment('월말 잔액');
+
+            $table->decimal('mom_cashflow_change', 8, 2)->nullable()->comment('전월 대비 현금흐름 변화 (%)');
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_year', 'stat_month'], 'uk_tenant_year_month');
+            $table->index(['stat_year', 'stat_month']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_finance_monthly');
+    }
+};
diff --git a/database/migrations/stats/2026_01_29_174340_create_stat_sales_monthly_table.php b/database/migrations/stats/2026_01_29_174340_create_stat_sales_monthly_table.php
new file mode 100644
index 0000000..1669368
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174340_create_stat_sales_monthly_table.php
@@ -0,0 +1,46 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_sales_monthly', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->smallInteger('stat_year');
+            $table->tinyInteger('stat_month');
+
+            // 일일 합산
+            $table->unsignedInteger('order_count')->default(0);
+            $table->decimal('order_amount', 18, 2)->default(0);
+            $table->unsignedInteger('sales_count')->default(0);
+            $table->decimal('sales_amount', 18, 2)->default(0);
+            $table->unsignedInteger('shipment_count')->default(0);
+            $table->decimal('shipment_amount', 18, 2)->default(0);
+
+            // 월간 고유 지표
+            $table->unsignedInteger('unique_client_count')->default(0)->comment('거래 고객 수');
+            $table->decimal('avg_order_amount', 18, 2)->default(0)->comment('평균 수주 금액');
+            $table->unsignedBigInteger('top_client_id')->nullable()->comment('최다 거래 고객');
+            $table->decimal('top_client_amount', 18, 2)->default(0);
+            $table->decimal('mom_growth_rate', 8, 2)->nullable()->comment('전월 대비 성장률 (%)');
+            $table->decimal('yoy_growth_rate', 8, 2)->nullable()->comment('전년동월 대비 (%)');
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_year', 'stat_month'], 'uk_tenant_year_month');
+            $table->index(['stat_year', 'stat_month']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_sales_monthly');
+    }
+};
diff --git a/database/migrations/stats/2026_01_29_174341_create_stat_production_daily_table.php b/database/migrations/stats/2026_01_29_174341_create_stat_production_daily_table.php
new file mode 100644
index 0000000..b376fa4
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174341_create_stat_production_daily_table.php
@@ -0,0 +1,54 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_production_daily', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('stat_date');
+
+            // 작업지시
+            $table->unsignedInteger('wo_created_count')->default(0)->comment('신규 작업지시');
+            $table->unsignedInteger('wo_completed_count')->default(0)->comment('완료 작업지시');
+            $table->unsignedInteger('wo_in_progress_count')->default(0)->comment('진행중');
+            $table->unsignedInteger('wo_overdue_count')->default(0)->comment('납기 초과');
+
+            // 생산량
+            $table->decimal('production_qty', 18, 2)->default(0)->comment('생산 수량');
+            $table->decimal('defect_qty', 18, 2)->default(0)->comment('불량 수량');
+            $table->decimal('defect_rate', 5, 2)->default(0)->comment('불량률 (%)');
+
+            // 작업 효율
+            $table->decimal('planned_hours', 10, 2)->default(0)->comment('계획 공수');
+            $table->decimal('actual_hours', 10, 2)->default(0)->comment('실적 공수');
+            $table->decimal('efficiency_rate', 5, 2)->default(0)->comment('효율 (%)');
+
+            // 작업자
+            $table->unsignedInteger('active_worker_count')->default(0);
+            $table->unsignedInteger('issue_count')->default(0)->comment('발생 이슈 수');
+
+            // 납기
+            $table->unsignedInteger('on_time_delivery_count')->default(0);
+            $table->unsignedInteger('late_delivery_count')->default(0);
+            $table->decimal('delivery_rate', 5, 2)->default(0)->comment('납기준수율 (%)');
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_date'], 'uk_tenant_date');
+            $table->index('stat_date');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_production_daily');
+    }
+};
diff --git a/database/migrations/stats/2026_01_29_174341_create_stat_production_monthly_table.php b/database/migrations/stats/2026_01_29_174341_create_stat_production_monthly_table.php
new file mode 100644
index 0000000..1ed7aa5
--- /dev/null
+++ b/database/migrations/stats/2026_01_29_174341_create_stat_production_monthly_table.php
@@ -0,0 +1,41 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    protected $connection = 'sam_stat';
+
+    public function up(): void
+    {
+        Schema::connection($this->connection)->create('stat_production_monthly', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->smallInteger('stat_year');
+            $table->tinyInteger('stat_month');
+
+            $table->unsignedInteger('wo_total_count')->default(0);
+            $table->unsignedInteger('wo_completed_count')->default(0);
+            $table->decimal('production_qty', 18, 2)->default(0);
+            $table->decimal('defect_qty', 18, 2)->default(0);
+            $table->decimal('avg_defect_rate', 5, 2)->default(0);
+            $table->decimal('avg_efficiency_rate', 5, 2)->default(0);
+            $table->decimal('avg_delivery_rate', 5, 2)->default(0);
+            $table->decimal('total_planned_hours', 10, 2)->default(0);
+            $table->decimal('total_actual_hours', 10, 2)->default(0);
+            $table->unsignedInteger('issue_total_count')->default(0);
+
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'stat_year', 'stat_month'], 'uk_tenant_year_month');
+            $table->index(['stat_year', 'stat_month']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::connection($this->connection)->dropIfExists('stat_production_monthly');
+    }
+};
diff --git a/routes/console.php b/routes/console.php
index adc567c..0e9025a 100644
--- a/routes/console.php
+++ b/routes/console.php
@@ -93,3 +93,29 @@
     ->onFailure(function () {
         \Illuminate\Support\Facades\Log::error('❌ storage:record-usage 스케줄러 실행 실패', ['time' => now()]);
     });
+
+// ─── 통계 집계 (sam_stat DB) ───
+
+// 매일 새벽 02:00에 일간 통계 집계 (전일 데이터)
+Schedule::command('stat:aggregate-daily')
+    ->dailyAt('02:00')
+    ->withoutOverlapping()
+    ->appendOutputTo(storage_path('logs/scheduler.log'))
+    ->onSuccess(function () {
+        \Illuminate\Support\Facades\Log::info('✅ stat:aggregate-daily 스케줄러 실행 성공', ['time' => now()]);
+    })
+    ->onFailure(function () {
+        \Illuminate\Support\Facades\Log::error('❌ stat:aggregate-daily 스케줄러 실행 실패', ['time' => now()]);
+    });
+
+// 매월 1일 새벽 03:00에 월간 통계 집계 (전월 데이터)
+Schedule::command('stat:aggregate-monthly')
+    ->monthlyOn(1, '03:00')
+    ->withoutOverlapping()
+    ->appendOutputTo(storage_path('logs/scheduler.log'))
+    ->onSuccess(function () {
+        \Illuminate\Support\Facades\Log::info('✅ stat:aggregate-monthly 스케줄러 실행 성공', ['time' => now()]);
+    })
+    ->onFailure(function () {
+        \Illuminate\Support\Facades\Log::error('❌ stat:aggregate-monthly 스케줄러 실행 실패', ['time' => now()]);
+    });