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Date: Fri, 20 Feb 2026 13:26:27 +0900
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- search.ts: 범용 검색 유틸리티 추출 (텍스트/날짜/상태 필터링)
- status-config.ts: 상태 설정 공통 유틸 추가
- 회계 모듈 types 간소화 및 컬럼 설정 공통 패턴 적용
- 회계 page.tsx 통일 (bad-debt/bills/deposits/sales 등 9개)
- 결재함(승인/기안/참조) 공통 패턴 적용
- 건설 모듈 견적/인수인계/이슈/기성 등 코드 정리
- IntegratedListTemplateV2 개선
- LanguageSelect/ThemeSelect 정리
- 체크리스트 문서 업데이트

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 ...-19] code-dedup-commonization-checklist.md | 103 +++++++++++++
 .../accounting/bad-debt-collection/page.tsx   |   4 +-
 .../(protected)/accounting/bills/page.tsx     |   4 +-
 .../(protected)/accounting/deposits/page.tsx  |   4 +-
 .../accounting/expected-expenses/page.tsx     |   4 +-
 .../accounting/gift-certificates/page.tsx     |   4 +-
 .../(protected)/accounting/sales/page.tsx     |   4 +-
 .../accounting/tax-invoice-issuance/page.tsx  |   4 +-
 .../(protected)/accounting/vendors/page.tsx   |   4 +-
 .../accounting/withdrawals/page.tsx           |   4 +-
 .../(protected)/board/[boardCode]/page.tsx    |   4 +-
 .../(protected)/boards/[boardCode]/page.tsx   |   4 +-
 src/components/LanguageSelect.tsx             |   4 +-
 src/components/ThemeSelect.tsx                |   4 +-
 .../accounting/BadDebtCollection/index.tsx    |  24 +--
 .../accounting/BadDebtCollection/types.ts     |  39 +----
 .../BankTransactionInquiry/index.tsx          |   4 +-
 .../BillManagement/BillManagementClient.tsx   |   8 +-
 .../accounting/BillManagement/index.tsx       |   4 +-
 .../CardTransactionInquiry/index.tsx          |  15 +-
 .../accounting/DailyReport/types.ts           |  14 +-
 .../accounting/DepositManagement/index.tsx    |  40 ++---
 .../accounting/DepositManagement/types.ts     |  22 +--
 .../ExpectedExpenseManagement/index.tsx       |  21 +--
 .../ExpectedExpenseManagement/types.ts        |  19 +--
 .../AccountSubjectSettingModal.tsx            |   2 +-
 .../GiftCertificateManagement/index.tsx       |  17 +--
 .../accounting/PurchaseManagement/index.tsx   |   2 +-
 .../accounting/ReceivablesStatus/index.tsx    |  10 +-
 .../accounting/SalesManagement/index.tsx      |  39 +++--
 .../accounting/TaxInvoiceIssuance/index.tsx   |   8 +-
 .../accounting/TaxInvoiceManagement/index.tsx |   2 +-
 .../VendorManagementClient.tsx                |  43 ++----
 .../accounting/WithdrawalManagement/index.tsx |  40 ++---
 src/components/approval/ApprovalBox/index.tsx |   4 +-
 src/components/approval/DraftBox/index.tsx    |   4 +-
 .../approval/ReferenceBox/index.tsx           |   4 +-
 .../board/BoardManagement/BoardForm.tsx       |   2 +-
 .../CEODashboard/modals/DetailModal.tsx       |   2 +-
 .../CEODashboard/sections/CalendarSection.tsx |   4 +-
 .../sections/EnhancedSections.tsx             |  18 +--
 .../common/modals/ElectronicApprovalModal.tsx |   6 +-
 .../sections/EstimateDetailTableSection.tsx   |  12 +-
 .../HandoverReportDetailForm.tsx              |   2 +-
 .../issue-management/IssueDetailForm.tsx      |   2 +-
 .../management/ProjectKanbanBoard.tsx         |   4 +-
 .../management/ProjectListClient.tsx          |   4 +-
 .../tables/ProgressBillingItemTable.tsx       |   2 +-
 .../common/ScheduleCalendar/MonthView.tsx     |   2 +-
 .../common/ScheduleCalendar/ScheduleBar.tsx   |   4 +-
 .../AttendanceInfoDialog.tsx                  |  18 +--
 .../AttendanceManagement/ReasonInfoDialog.tsx |   4 +-
 src/components/hr/CardManagement/index.tsx    |   4 +-
 .../SalaryManagement/SalaryDetailDialog.tsx   |   2 +-
 .../InventoryAdjustmentDialog.tsx             |   2 +-
 .../molecules/YearQuarterFilter.tsx           |   2 +-
 .../PriceDistributionDetail.tsx               |   2 +-
 .../process-management/RuleModal.tsx          |   4 +-
 .../InspectionManagement/InspectionList.tsx   |   4 +-
 .../quotes/QuoteManagementClient.tsx          |   4 +-
 .../reports/ComprehensiveAnalysis/index.tsx   |   2 +-
 .../settings/AccountManagement/index.tsx      |   4 +-
 .../AttendanceSettingsManagement/index.tsx    |   2 +-
 .../settings/NotificationSettings/index.tsx   |   2 +-
 .../PaymentHistoryManagement/index.tsx        |   2 +-
 .../templates/IntegratedListTemplateV2.tsx    |   2 +-
 src/lib/utils/search.ts                       | 139 ++++++++++++++++++
 src/lib/utils/status-config.ts                |  78 ++++++++++
 68 files changed, 535 insertions(+), 346 deletions(-)
 create mode 100644 src/lib/utils/search.ts

diff --git a/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md b/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md
index 12e741e1..868a7cf0 100644
--- a/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md	
+++ b/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md	
@@ -375,3 +375,106 @@ Phase 3 (Phase 2 완료 후):
 | WP-4 → WP-1 | WP-1에서 수정한 날짜 초기값 패턴을 useDateRange 훅 설계에 반영 |
 | WP-5 → WP-2 | WP-2에서 통일된 formatAmount를 공통 컴포넌트에서 import |
 | WP-6 → WP-4 | useDateRange가 getTodayString()을 내부 사용하므로 훅 완성 후 적용 |
+
+---
+
+## WP-10: 검색 필터 유틸 search.ts ✅ 완료 (2026-02-20)
+
+**심각도**: 🟢 MEDIUM (코드 일관성)
+**난이도**: 중간 | **신규 파일**: 1개 | **적용 파일**: 9개
+
+### 10-A: search.ts 유틸 생성 ✅
+
+**위치**: `src/lib/utils/search.ts` (~70줄)
+- [x] `filterByText<T>(data, query, fields, options?)` — 텍스트 검색 (case-insensitive 기본)
+- [x] `filterByEnum<T>(data, field, value, allValue?)` — enum 필터 ('all' short-circuit)
+- [x] `filterByDateRange<T>(data, field, startDate?, endDate?)` — 날짜 범위 필터
+- [x] `applyFilters<T>(data, filters)` — 필터 체이닝 파이프라인
+- [x] `textFilter`, `enumFilter`, `dateRangeFilter` — 팩토리 함수 (applyFilters용)
+
+### 10-B: 회계 모듈 적용 (9파일) ✅
+
+| # | 파일 | 변경 내용 | 상태 |
+|---|------|----------|------|
+| 1 | `VendorManagement/VendorManagementClient.tsx` | useMemo 체인 → `applyFilters` (text 3필드 + enum 4개) | ✅ |
+| 2 | `BadDebtCollection/index.tsx` | customFilterFn → `applyFilters` (enum 2개) | ✅ |
+| 3 | `ExpectedExpenseManagement/index.tsx` | useMemo 체인 → `applyFilters` (text 3필드 + enum 1개) | ✅ |
+| 4 | `SalesManagement/index.tsx` | customFilterFn → `applyFilters` (enum 2개 + issuance 인라인 유지) | ✅ |
+| 5 | `DepositManagement/index.tsx` | customFilterFn → `applyFilters` (text 4필드 + enum 2개) | ✅ |
+| 6 | `WithdrawalManagement/index.tsx` | customFilterFn → `applyFilters` (text 4필드 + enum 2개) | ✅ |
+| 7 | `CardTransactionInquiry/index.tsx` | filteredData useMemo → `filterByEnum` (1개) | ✅ |
+| 8 | `ReceivablesStatus/index.tsx` | filteredData useMemo → `filterByText` (1필드) | ✅ |
+| 9 | `GiftCertificateManagement/index.tsx` | customFilterFn → `applyFilters` (enum 2개) | ✅ |
+
+**스킵**: BillManagement — 서버 사이드 필터링 (API params), 클라이언트 사이드 필터 없음
+
+### 검증
+- [x] `npx tsc --noEmit` 통과 (기존 orders/actions.ts 1건 외 에러 0건)
+
+---
+
+## WP-11: 상태 설정 채택 확대 ✅ 완료 (2026-02-20)
+
+**심각도**: 🟢 MEDIUM (코드 일관성)
+**난이도**: 중간 | **수정 파일**: status-config.ts + types.ts 4개
+
+### 11-A: 도메인별 상태 설정 추가 (status-config.ts) ✅
+
+7개 회계 도메인 설정 추가:
+- [x] `BAD_DEBT_COLLECTION_STATUS_CONFIG` (collecting, legalAction, recovered, badDebt)
+- [x] `TAX_INVOICE_STATUS_CONFIG` (pending, journalized, error)
+- [x] `BILL_STATUS_CONFIG` (stored~dishonored 8개)
+- [x] `SALES_STATUS_CONFIG` (monthlyClose, lastMonth, agreed, outstanding)
+- [x] `DEPOSIT_STATUS_CONFIG` (inputWaiting~confirmed 7개)
+- [x] `PAYMENT_STATUS_CONFIG` (pending, partial, paid, overdue)
+- [x] `MATCH_STATUS_CONFIG` (matched, unmatched)
+
+### 11-B: types.ts 인라인 상수 마이그레이션 (4파일) ✅
+
+| # | 파일 | 제거한 인라인 상수 | 대체 |
+|---|------|-------------------|------|
+| 1 | `BadDebtCollection/types.ts` | COLLECTION_STATUS_LABELS, STATUS_BADGE_STYLES, STATUS_FILTER_OPTIONS, STATUS_SELECT_OPTIONS | `BAD_DEBT_COLLECTION_STATUS_CONFIG` re-export |
+| 2 | `ExpectedExpenseManagement/types.ts` | PAYMENT_STATUS_LABELS, PAYMENT_STATUS_FILTER_OPTIONS | `PAYMENT_STATUS_CONFIG` re-export |
+| 3 | `DailyReport/types.ts` | MATCH_STATUS_LABELS, MATCH_STATUS_COLORS | `MATCH_STATUS_CONFIG` re-export |
+| 4 | `DepositManagement/types.ts` | DEPOSIT_STATUS_LABELS, DEPOSIT_STATUS_COLORS | `DEPOSIT_STATUS_CONFIG` re-export |
+
+**스킵 (shape 비호환):**
+- SalesManagement — `SALES_STATUS_LABELS`에 'all' 키 포함, STATUS_LABELS와 shape 불일치
+- TaxInvoiceManagement — `INVOICE_STATUS_MAP`가 `{label, color}` 결합 형태, 분리하면 더 복잡
+- WithdrawalManagement — WITHDRAWAL_TYPE 설정 미추가 (status가 아닌 type 분류)
+- BillManagement — 수취/발행 분기 헬퍼 함수 복잡
+
+### 검증
+- [x] `npx tsc --noEmit` 통과 (기존 orders/actions.ts 1건 외 에러 0건)
+- [x] types.ts re-export로 소비 컴포넌트 import 경로 변경 불필요
+
+---
+
+## WP-12: Loading Skeleton 전환 (GenericPageSkeleton → ListPageSkeleton) ✅ 완료 (2026-02-20)
+
+**심각도**: 🟢 MEDIUM (UX 개선)
+**난이도**: 낮음 | **파일 수**: 9 | **예상 변경량**: 각 2줄 (import + JSX)
+
+### 현황
+회계 모듈 9개 page.tsx가 `GenericPageSkeleton`(form 레이아웃 고정)을 사용하여 실제 리스트 페이지 구조(필터+통계카드+테이블)와 불일치.
+이미 `ListPageSkeleton`이 존재하지만 회계 모듈에서 미사용.
+
+### 수정 완료 (9파일)
+
+| # | 파일 | props | 상태 |
+|---|------|-------|------|
+| 1 | `accounting/deposits/page.tsx` | `showStats statsCount={4} tableColumns={7}` | ✅ |
+| 2 | `accounting/sales/page.tsx` | `showStats statsCount={4} tableColumns={10}` | ✅ |
+| 3 | `accounting/withdrawals/page.tsx` | `showStats statsCount={4} tableColumns={7}` | ✅ |
+| 4 | `accounting/bad-debt-collection/page.tsx` | `showDateRange={false} showCreateButton={false} showStats statsCount={4} tableColumns={8}` | ✅ |
+| 5 | `accounting/bills/page.tsx` | `tableColumns={9}` | ✅ |
+| 6 | `accounting/expected-expenses/page.tsx` | `showStats statsCount={2} tableColumns={7}` | ✅ |
+| 7 | `accounting/vendors/page.tsx` | `showDateRange={false} showStats statsCount={3} tableColumns={10}` | ✅ |
+| 8 | `accounting/tax-invoice-issuance/page.tsx` | `showStats statsCount={4} tableColumns={10}` | ✅ |
+| 9 | `accounting/gift-certificates/page.tsx` | `showStats statsCount={4} tableColumns={8}` | ✅ |
+
+### 검증
+- [x] `npx tsc --noEmit` 통과 (기존 orders/actions.ts 1건 외 에러 0건)
+- [x] `GenericPageSkeleton` 회계 모듈 내 잔존 0건
+- [x] 브라우저 화면 검수: Slow 3G + CPU 20x 쓰로틀링으로 스켈레톤 캡처 확인
+- [x] vendors 페이지 showCreateButton 수정 (화면 검수에서 발견)
diff --git a/src/app/[locale]/(protected)/accounting/bad-debt-collection/page.tsx b/src/app/[locale]/(protected)/accounting/bad-debt-collection/page.tsx
index 98707d18..a59937c4 100644
--- a/src/app/[locale]/(protected)/accounting/bad-debt-collection/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/bad-debt-collection/page.tsx
@@ -12,7 +12,7 @@ import { useSearchParams } from 'next/navigation';
 import { BadDebtCollection, BadDebtDetailClientV2 } from '@/components/accounting/BadDebtCollection';
 import { getBadDebts, getBadDebtSummary } from '@/components/accounting/BadDebtCollection/actions';
 import type { BadDebtSummary } from '@/components/accounting/BadDebtCollection/types';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 const DEFAULT_SUMMARY: BadDebtSummary = {
   totalCount: 0,
@@ -50,7 +50,7 @@ export default function BadDebtCollectionPage() {
     return <BadDebtDetailClientV2 />;
   }
 
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showDateRange={false} showCreateButton={false} showStats statsCount={4} tableColumns={8} />;
 
   return (
     <BadDebtCollection
diff --git a/src/app/[locale]/(protected)/accounting/bills/page.tsx b/src/app/[locale]/(protected)/accounting/bills/page.tsx
index 3f399ff4..1d9b117a 100644
--- a/src/app/[locale]/(protected)/accounting/bills/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/bills/page.tsx
@@ -7,7 +7,7 @@ import { BillManagementClient } from '@/components/accounting/BillManagement/Bil
 import { BillDetail } from '@/components/accounting/BillManagement/BillDetail';
 import { getBills } from '@/components/accounting/BillManagement/actions';
 import type { BillRecord } from '@/components/accounting/BillManagement/types';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 const DEFAULT_PAGINATION = {
   currentPage: 1,
@@ -46,7 +46,7 @@ export default function BillsPage() {
     return <BillDetail billId="new" mode="new" />;
   }
 
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton tableColumns={9} />;
 
   return (
     <BillManagementClient
diff --git a/src/app/[locale]/(protected)/accounting/deposits/page.tsx b/src/app/[locale]/(protected)/accounting/deposits/page.tsx
index 668a2ede..a997339f 100644
--- a/src/app/[locale]/(protected)/accounting/deposits/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/deposits/page.tsx
@@ -3,7 +3,7 @@
 import { DepositManagement } from '@/components/accounting/DepositManagement';
 import DepositDetailClientV2 from '@/components/accounting/DepositManagement/DepositDetailClientV2';
 import { getDeposits } from '@/components/accounting/DepositManagement/actions';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 import { useAccountingListPage } from '@/hooks';
 
 export default function DepositsPage() {
@@ -12,7 +12,7 @@ export default function DepositsPage() {
   );
 
   if (mode === 'new') return <DepositDetailClientV2 initialMode="create" />;
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showStats statsCount={4} tableColumns={7} />;
 
   return (
     <DepositManagement
diff --git a/src/app/[locale]/(protected)/accounting/expected-expenses/page.tsx b/src/app/[locale]/(protected)/accounting/expected-expenses/page.tsx
index b2073dce..28089164 100644
--- a/src/app/[locale]/(protected)/accounting/expected-expenses/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/expected-expenses/page.tsx
@@ -3,7 +3,7 @@
 import { useEffect, useState } from 'react';
 import { ExpectedExpenseManagement } from '@/components/accounting/ExpectedExpenseManagement';
 import { getExpectedExpenses } from '@/components/accounting/ExpectedExpenseManagement/actions';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 const DEFAULT_PAGINATION = {
   currentPage: 1,
@@ -31,7 +31,7 @@ export default function ExpectedExpensesPage() {
       .finally(() => setIsLoading(false));
   }, []);
 
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showStats statsCount={2} tableColumns={7} />;
 
   return (
     <ExpectedExpenseManagement
diff --git a/src/app/[locale]/(protected)/accounting/gift-certificates/page.tsx b/src/app/[locale]/(protected)/accounting/gift-certificates/page.tsx
index 7f581a91..b36faedd 100644
--- a/src/app/[locale]/(protected)/accounting/gift-certificates/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/gift-certificates/page.tsx
@@ -6,7 +6,7 @@ import { GiftCertificateManagement } from '@/components/accounting/GiftCertifica
 import { GiftCertificateDetail } from '@/components/accounting/GiftCertificateManagement/GiftCertificateDetail';
 import { getGiftCertificateById } from '@/components/accounting/GiftCertificateManagement/actions';
 import type { GiftCertificateFormData } from '@/components/accounting/GiftCertificateManagement/types';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 export default function GiftCertificatesPage() {
   const searchParams = useSearchParams();
@@ -34,7 +34,7 @@ export default function GiftCertificatesPage() {
   }
 
   if (mode === 'edit' && id) {
-    if (isLoading) return <GenericPageSkeleton />;
+    if (isLoading) return <ListPageSkeleton showStats statsCount={4} tableColumns={8} />;
     return (
       <GiftCertificateDetail
         mode="edit"
diff --git a/src/app/[locale]/(protected)/accounting/sales/page.tsx b/src/app/[locale]/(protected)/accounting/sales/page.tsx
index 61bd8894..1f3372dc 100644
--- a/src/app/[locale]/(protected)/accounting/sales/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/sales/page.tsx
@@ -3,7 +3,7 @@
 import { SalesManagement } from '@/components/accounting/SalesManagement';
 import { SalesDetail } from '@/components/accounting/SalesManagement/SalesDetail';
 import { getSales } from '@/components/accounting/SalesManagement/actions';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 import { useAccountingListPage } from '@/hooks';
 
 export default function SalesPage() {
@@ -12,7 +12,7 @@ export default function SalesPage() {
   );
 
   if (mode === 'new') return <SalesDetail mode="new" />;
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showStats statsCount={4} tableColumns={10} />;
 
   return (
     <SalesManagement
diff --git a/src/app/[locale]/(protected)/accounting/tax-invoice-issuance/page.tsx b/src/app/[locale]/(protected)/accounting/tax-invoice-issuance/page.tsx
index 8060c9b2..903eee4d 100644
--- a/src/app/[locale]/(protected)/accounting/tax-invoice-issuance/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/tax-invoice-issuance/page.tsx
@@ -11,7 +11,7 @@ import {
 } from '@/components/accounting/TaxInvoiceIssuance/actions';
 import type { TaxInvoiceRecord, TaxInvoiceFormData, SupplierSettings } from '@/components/accounting/TaxInvoiceIssuance/types';
 import { createEmptyBusinessEntity } from '@/components/accounting/TaxInvoiceIssuance/types';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 type TaxInvoiceDetailData = TaxInvoiceFormData & {
   id: string;
@@ -53,7 +53,7 @@ export default function TaxInvoiceIssuanceRoute() {
       .finally(() => setIsLoading(false));
   }, [mode, id]);
 
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showStats statsCount={4} tableColumns={10} />;
 
   if (mode === 'edit' && id) {
     return (
diff --git a/src/app/[locale]/(protected)/accounting/vendors/page.tsx b/src/app/[locale]/(protected)/accounting/vendors/page.tsx
index 32295ea0..cc09ac96 100644
--- a/src/app/[locale]/(protected)/accounting/vendors/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/vendors/page.tsx
@@ -5,7 +5,7 @@ import { useSearchParams } from 'next/navigation';
 import { VendorManagement } from '@/components/accounting/VendorManagement';
 import { VendorDetail } from '@/components/accounting/VendorManagement/VendorDetail';
 import { getClients } from '@/components/accounting/VendorManagement/actions';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 
 export default function VendorsPage() {
   const searchParams = useSearchParams();
@@ -32,7 +32,7 @@ export default function VendorsPage() {
     return <VendorDetail mode="new" />;
   }
 
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showDateRange={false} showStats statsCount={3} tableColumns={10} />;
 
   return (
     <VendorManagement
diff --git a/src/app/[locale]/(protected)/accounting/withdrawals/page.tsx b/src/app/[locale]/(protected)/accounting/withdrawals/page.tsx
index 297c9f3b..a5cfd25d 100644
--- a/src/app/[locale]/(protected)/accounting/withdrawals/page.tsx
+++ b/src/app/[locale]/(protected)/accounting/withdrawals/page.tsx
@@ -3,7 +3,7 @@
 import { WithdrawalManagement } from '@/components/accounting/WithdrawalManagement';
 import WithdrawalDetailClientV2 from '@/components/accounting/WithdrawalManagement/WithdrawalDetailClientV2';
 import { getWithdrawals } from '@/components/accounting/WithdrawalManagement/actions';
-import { GenericPageSkeleton } from '@/components/ui/skeleton';
+import { ListPageSkeleton } from '@/components/ui/skeleton';
 import { useAccountingListPage } from '@/hooks';
 
 export default function WithdrawalsPage() {
@@ -12,7 +12,7 @@ export default function WithdrawalsPage() {
   );
 
   if (mode === 'new') return <WithdrawalDetailClientV2 initialMode="create" />;
-  if (isLoading) return <GenericPageSkeleton />;
+  if (isLoading) return <ListPageSkeleton showStats statsCount={4} tableColumns={7} />;
 
   return (
     <WithdrawalManagement
diff --git a/src/app/[locale]/(protected)/board/[boardCode]/page.tsx b/src/app/[locale]/(protected)/board/[boardCode]/page.tsx
index ee9b3857..b8d049ea 100644
--- a/src/app/[locale]/(protected)/board/[boardCode]/page.tsx
+++ b/src/app/[locale]/(protected)/board/[boardCode]/page.tsx
@@ -380,7 +380,7 @@ function BoardListContent({ boardCode }: { boardCode: string }) {
           value={statusFilter}
           onValueChange={setStatusFilter}
         >
-          <SelectTrigger className="w-[120px]">
+          <SelectTrigger className="min-w-[120px] w-auto">
             <SelectValue placeholder="상태" />
           </SelectTrigger>
           <SelectContent>
@@ -392,7 +392,7 @@ function BoardListContent({ boardCode }: { boardCode: string }) {
           </SelectContent>
         </Select>
         <Select value={sortOption} onValueChange={setSortOption}>
-          <SelectTrigger className="w-[100px]">
+          <SelectTrigger className="min-w-[100px] w-auto">
             <SelectValue placeholder="정렬" />
           </SelectTrigger>
           <SelectContent>
diff --git a/src/app/[locale]/(protected)/boards/[boardCode]/page.tsx b/src/app/[locale]/(protected)/boards/[boardCode]/page.tsx
index 740cdcc4..0db94d31 100644
--- a/src/app/[locale]/(protected)/boards/[boardCode]/page.tsx
+++ b/src/app/[locale]/(protected)/boards/[boardCode]/page.tsx
@@ -389,7 +389,7 @@ function DynamicBoardListContent({ boardCode }: { boardCode: string }) {
           value={statusFilter}
           onValueChange={setStatusFilter}
         >
-          <SelectTrigger className="w-[120px]">
+          <SelectTrigger className="min-w-[120px] w-auto">
             <SelectValue placeholder="상태" />
           </SelectTrigger>
           <SelectContent>
@@ -401,7 +401,7 @@ function DynamicBoardListContent({ boardCode }: { boardCode: string }) {
           </SelectContent>
         </Select>
         <Select value={sortOption} onValueChange={setSortOption}>
-          <SelectTrigger className="w-[100px]">
+          <SelectTrigger className="min-w-[100px] w-auto">
             <SelectValue placeholder="정렬" />
           </SelectTrigger>
           <SelectContent>
diff --git a/src/components/LanguageSelect.tsx b/src/components/LanguageSelect.tsx
index 230b1250..c08a81d4 100644
--- a/src/components/LanguageSelect.tsx
+++ b/src/components/LanguageSelect.tsx
@@ -37,7 +37,7 @@ export function LanguageSelect({ native = true }: LanguageSelectProps) {
   // 네이티브 select
   if (native) {
     return (
-      <div className="relative w-[140px]">
+      <div className="relative min-w-[140px] w-auto">
         <div className="absolute left-3 top-1/2 -translate-y-1/2 pointer-events-none z-10">
           <Globe className="w-4 h-4" />
         </div>
@@ -64,7 +64,7 @@ export function LanguageSelect({ native = true }: LanguageSelectProps) {
   // Radix UI 모달 select
   return (
     <Select value={locale} onValueChange={handleLanguageChange}>
-      <SelectTrigger className="w-[140px] rounded-xl border-border/50 bg-background/50 backdrop-blur">
+      <SelectTrigger className="min-w-[140px] w-auto rounded-xl border-border/50 bg-background/50 backdrop-blur">
         <div className="flex items-center gap-2">
           <Globe className="w-4 h-4" />
           <SelectValue>
diff --git a/src/components/ThemeSelect.tsx b/src/components/ThemeSelect.tsx
index d1ab2e41..1a2e206e 100644
--- a/src/components/ThemeSelect.tsx
+++ b/src/components/ThemeSelect.tsx
@@ -29,7 +29,7 @@ export function ThemeSelect({ native = true }: ThemeSelectProps) {
   // 네이티브 select
   if (native) {
     return (
-      <div className="relative w-[140px]">
+      <div className="relative min-w-[140px] w-auto">
         <div className="absolute left-3 top-1/2 -translate-y-1/2 pointer-events-none z-10">
           <CurrentIcon className={`w-4 h-4 ${currentTheme?.color}`} />
         </div>
@@ -56,7 +56,7 @@ export function ThemeSelect({ native = true }: ThemeSelectProps) {
   // Radix UI 모달 select
   return (
     <Select value={theme} onValueChange={(value) => setTheme(value as "light" | "dark" | "senior")}>
-      <SelectTrigger className="w-[140px] rounded-xl border-border/50 bg-background/50 backdrop-blur">
+      <SelectTrigger className="min-w-[140px] w-auto rounded-xl border-border/50 bg-background/50 backdrop-blur">
         <div className="flex items-center gap-2">
           <CurrentIcon className={`w-4 h-4 ${currentTheme?.color}`} />
           <SelectValue>
diff --git a/src/components/accounting/BadDebtCollection/index.tsx b/src/components/accounting/BadDebtCollection/index.tsx
index df0017f7..ea8f00ba 100644
--- a/src/components/accounting/BadDebtCollection/index.tsx
+++ b/src/components/accounting/BadDebtCollection/index.tsx
@@ -43,6 +43,7 @@ import {
   SORT_OPTIONS,
 } from './types';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, enumFilter } from '@/lib/utils/search';
 import { deleteBadDebt, toggleBadDebt } from './actions';
 
 // ===== 테이블 컬럼 정의 =====
@@ -235,19 +236,10 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
       // 커스텀 필터 함수
       customFilterFn: (items) => {
         if (!items || items.length === 0) return items;
-        let result = [...items];
-
-        // 거래처 필터
-        if (vendorFilter !== 'all') {
-          result = result.filter((item) => item.vendorId === vendorFilter);
-        }
-
-        // 상태 필터
-        if (statusFilter !== 'all') {
-          result = result.filter((item) => item.status === statusFilter);
-        }
-
-        return result;
+        return applyFilters([...items], [
+          enumFilter('vendorId', vendorFilter),
+          enumFilter('status', statusFilter),
+        ]);
       },
 
       // 커스텀 정렬 함수
@@ -275,7 +267,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
         <div className="flex items-center gap-2 flex-wrap">
           {/* 거래처 필터 */}
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[150px]">
+            <SelectTrigger className="min-w-[150px] w-auto">
               <SelectValue placeholder="전체" />
             </SelectTrigger>
             <SelectContent>
@@ -290,7 +282,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
 
           {/* 상태 필터 */}
           <Select value={statusFilter} onValueChange={setStatusFilter}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="상태" />
             </SelectTrigger>
             <SelectContent>
@@ -307,7 +299,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
             value={sortOption}
             onValueChange={(value) => setSortOption(value as SortOption)}
           >
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="정렬" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/BadDebtCollection/types.ts b/src/components/accounting/BadDebtCollection/types.ts
index 03b99fc8..3d4c83bb 100644
--- a/src/components/accounting/BadDebtCollection/types.ts
+++ b/src/components/accounting/BadDebtCollection/types.ts
@@ -88,38 +88,15 @@ export interface BadDebtRecord {
   updatedAt: string;
 }
 
-// ===== 상태 라벨 =====
-export const COLLECTION_STATUS_LABELS: Record<CollectionStatus, string> = {
-  collecting: '추심중',
-  legalAction: '법적조치',
-  recovered: '회수완료',
-  badDebt: '대손처리',
-};
+// ===== 상태 설정 (status-config 기반) =====
+import { BAD_DEBT_COLLECTION_STATUS_CONFIG } from '@/lib/utils/status-config';
 
-// ===== 상태 필터 옵션 =====
-export const STATUS_FILTER_OPTIONS = [
-  { value: 'all', label: '전체' },
-  { value: 'collecting', label: '추심중' },
-  { value: 'legalAction', label: '법적조치' },
-  { value: 'recovered', label: '회수완료' },
-  { value: 'badDebt', label: '대손처리' },
-] as const;
-
-// ===== 상태 셀렉트 옵션 (상세 페이지용, 전체 제외) =====
-export const STATUS_SELECT_OPTIONS = [
-  { value: 'collecting', label: '추심중' },
-  { value: 'legalAction', label: '법적조치' },
-  { value: 'recovered', label: '회수완료' },
-  { value: 'badDebt', label: '대손처리' },
-] as const;
-
-// ===== 상태 Badge 스타일 =====
-export const STATUS_BADGE_STYLES: Record<CollectionStatus, string> = {
-  collecting: 'border-orange-300 text-orange-600 bg-orange-50',
-  legalAction: 'border-red-300 text-red-600 bg-red-50',
-  recovered: 'border-green-300 text-green-600 bg-green-50',
-  badDebt: 'border-gray-300 text-gray-600 bg-gray-50',
-};
+export const COLLECTION_STATUS_LABELS = BAD_DEBT_COLLECTION_STATUS_CONFIG.STATUS_LABELS;
+export const STATUS_FILTER_OPTIONS = BAD_DEBT_COLLECTION_STATUS_CONFIG.STATUS_OPTIONS;
+export const STATUS_SELECT_OPTIONS = BAD_DEBT_COLLECTION_STATUS_CONFIG.STATUS_OPTIONS.filter(
+  (o): o is { value: CollectionStatus; label: string } => o.value !== 'all'
+);
+export const STATUS_BADGE_STYLES = BAD_DEBT_COLLECTION_STATUS_CONFIG.STATUS_STYLES;
 
 // ===== 정렬 옵션 =====
 export const SORT_OPTIONS = [
diff --git a/src/components/accounting/BankTransactionInquiry/index.tsx b/src/components/accounting/BankTransactionInquiry/index.tsx
index 9ef563ad..c41093c9 100644
--- a/src/components/accounting/BankTransactionInquiry/index.tsx
+++ b/src/components/accounting/BankTransactionInquiry/index.tsx
@@ -373,7 +373,7 @@ export function BankTransactionInquiry() {
             value={accountCategoryFilter}
             onValueChange={(v) => setAccountCategoryFilter(v as AccountCategoryFilter)}
           >
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="구분" />
             </SelectTrigger>
             <SelectContent>
@@ -390,7 +390,7 @@ export function BankTransactionInquiry() {
             value={financialInstitutionFilter}
             onValueChange={setFinancialInstitutionFilter}
           >
-            <SelectTrigger className="w-[140px]">
+            <SelectTrigger className="min-w-[140px] w-auto">
               <SelectValue placeholder="금융기관" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/BillManagement/BillManagementClient.tsx b/src/components/accounting/BillManagement/BillManagementClient.tsx
index 7b28fbc3..d3070897 100644
--- a/src/components/accounting/BillManagement/BillManagementClient.tsx
+++ b/src/components/accounting/BillManagement/BillManagementClient.tsx
@@ -405,7 +405,7 @@ export function BillManagementClient({
             </div>
           </RadioGroup>
           <Select value={statusFilter} onValueChange={setStatusFilter}>
-            <SelectTrigger className="w-[100px]">
+            <SelectTrigger className="min-w-[100px] w-auto">
               <SelectValue placeholder="상태" />
             </SelectTrigger>
             <SelectContent>
@@ -427,7 +427,7 @@ export function BillManagementClient({
       tableHeaderActions: (
         <div className="flex items-center gap-2 flex-wrap">
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="거래처명" />
             </SelectTrigger>
             <SelectContent>
@@ -440,7 +440,7 @@ export function BillManagementClient({
           </Select>
 
           <Select value={billTypeFilter} onValueChange={(value) => { setBillTypeFilter(value); loadData(1); }}>
-            <SelectTrigger className="w-[100px]">
+            <SelectTrigger className="min-w-[100px] w-auto">
               <SelectValue placeholder="구분" />
             </SelectTrigger>
             <SelectContent>
@@ -453,7 +453,7 @@ export function BillManagementClient({
           </Select>
 
           <Select value={statusFilter} onValueChange={(value) => { setStatusFilter(value); loadData(1); }}>
-            <SelectTrigger className="w-[110px]">
+            <SelectTrigger className="min-w-[110px] w-auto">
               <SelectValue placeholder="보관중" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/BillManagement/index.tsx b/src/components/accounting/BillManagement/index.tsx
index 11c9ad62..38adb76d 100644
--- a/src/components/accounting/BillManagement/index.tsx
+++ b/src/components/accounting/BillManagement/index.tsx
@@ -305,7 +305,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
         <div className="flex items-center gap-4">
           {/* 상태 필터 */}
           <Select value={statusFilter} onValueChange={setStatusFilter}>
-            <SelectTrigger className="w-[110px]">
+            <SelectTrigger className="min-w-[110px] w-auto">
               <SelectValue placeholder="보관중" />
             </SelectTrigger>
             <SelectContent>
@@ -350,7 +350,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
 
           {/* 거래처명 필터 */}
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="거래처명" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/CardTransactionInquiry/index.tsx b/src/components/accounting/CardTransactionInquiry/index.tsx
index c1abe716..84e4e146 100644
--- a/src/components/accounting/CardTransactionInquiry/index.tsx
+++ b/src/components/accounting/CardTransactionInquiry/index.tsx
@@ -54,6 +54,7 @@ import { ManualInputModal } from './ManualInputModal';
 import { JournalEntryModal } from './JournalEntryModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { formatNumber } from '@/lib/utils/amount';
+import { filterByEnum } from '@/lib/utils/search';
 
 // ===== 테이블 컬럼 정의 (체크박스/No. 제외 15개) =====
 const tableColumns = [
@@ -177,11 +178,7 @@ export function CardTransactionInquiry() {
 
   // ===== 필터링된 데이터 =====
   const filteredData = useMemo(() => {
-    let result = [...data];
-    if (cardFilter !== 'all') {
-      result = result.filter(item => item.cardName === cardFilter);
-    }
-    return result;
+    return filterByEnum(data, 'cardName', cardFilter);
   }, [data, cardFilter]);
 
   // ===== 인라인 편집 핸들러 =====
@@ -382,7 +379,7 @@ export function CardTransactionInquiry() {
             )}
           </Button>
           <Select value={cardFilter} onValueChange={setCardFilter}>
-            <SelectTrigger className="w-[120px] h-8 text-sm">
+            <SelectTrigger className="min-w-[120px] w-auto h-8 text-sm">
               <SelectValue placeholder="카드" />
             </SelectTrigger>
             <SelectContent>
@@ -392,7 +389,7 @@ export function CardTransactionInquiry() {
             </SelectContent>
           </Select>
           <Select value={sortOption} onValueChange={(v) => setSortOption(v as SortOption)}>
-            <SelectTrigger className="w-[110px] h-8 text-sm">
+            <SelectTrigger className="min-w-[110px] w-auto h-8 text-sm">
               <SelectValue />
             </SelectTrigger>
             <SelectContent>
@@ -489,7 +486,7 @@ export function CardTransactionInquiry() {
                 value={getEditValue(item.id, 'deductionType', item.deductionType)}
                 onValueChange={(v) => handleInlineEdit(item.id, 'deductionType', v)}
               >
-                <SelectTrigger className="h-7 text-xs w-[88px]">
+                <SelectTrigger className="h-7 text-xs min-w-[88px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -547,7 +544,7 @@ export function CardTransactionInquiry() {
                 value={getEditValue(item.id, 'accountSubject', item.accountSubject) || 'none'}
                 onValueChange={(v) => handleInlineEdit(item.id, 'accountSubject', v === 'none' ? '' : v)}
               >
-                <SelectTrigger className="h-7 text-xs w-[90px]">
+                <SelectTrigger className="h-7 text-xs min-w-[90px] w-auto">
                   <SelectValue placeholder="선택" />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/accounting/DailyReport/types.ts b/src/components/accounting/DailyReport/types.ts
index 809a2f98..69f8e807 100644
--- a/src/components/accounting/DailyReport/types.ts
+++ b/src/components/accounting/DailyReport/types.ts
@@ -37,17 +37,11 @@ export interface DailyAccountItem {
   currency: 'KRW' | 'USD';
 }
 
-/** 매칭 상태 라벨 */
-export const MATCH_STATUS_LABELS: Record<MatchStatus, string> = {
-  matched: '매칭',
-  unmatched: '비매칭',
-};
+/** 매칭 상태 설정 (status-config 기반) */
+import { MATCH_STATUS_CONFIG } from '@/lib/utils/status-config';
 
-/** 매칭 상태 색상 */
-export const MATCH_STATUS_COLORS: Record<MatchStatus, string> = {
-  matched: 'bg-green-100 text-green-700',
-  unmatched: 'bg-orange-100 text-orange-700',
-};
+export const MATCH_STATUS_LABELS = MATCH_STATUS_CONFIG.STATUS_LABELS;
+export const MATCH_STATUS_COLORS = MATCH_STATUS_CONFIG.STATUS_STYLES;
 
 /**
  * 일일 일보 요약 데이터
diff --git a/src/components/accounting/DepositManagement/index.tsx b/src/components/accounting/DepositManagement/index.tsx
index 6f904233..e6fa3d9d 100644
--- a/src/components/accounting/DepositManagement/index.tsx
+++ b/src/components/accounting/DepositManagement/index.tsx
@@ -71,6 +71,7 @@ import {
 } from './types';
 import { deleteDeposit, updateDepositTypes, getDeposits } from './actions';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import { toast } from 'sonner';
 import { useDateRange } from '@/hooks';
 import {
@@ -254,31 +255,14 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
         );
       },
 
-      // 커스텀 필터 함수 (인라인 필터 사용)
-      customFilterFn: (items, filterValues) => {
+      // 커스텀 필터 함수
+      customFilterFn: (items) => {
         if (!items || items.length === 0) return items;
-        return items.filter((item) => {
-          // 검색어 필터
-          if (searchQuery) {
-            const search = searchQuery.toLowerCase();
-            const matchesSearch =
-              item.depositorName.toLowerCase().includes(search) ||
-              item.accountName.toLowerCase().includes(search) ||
-              (item.note?.toLowerCase().includes(search) || false) ||
-              (item.vendorName?.toLowerCase().includes(search) || false);
-            if (!matchesSearch) return false;
-          }
-
-          // 거래처 필터
-          if (vendorFilter !== 'all' && item.vendorName !== vendorFilter) {
-            return false;
-          }
-          // 입금유형 필터
-          if (depositTypeFilter !== 'all' && item.depositType !== depositTypeFilter) {
-            return false;
-          }
-          return true;
-        });
+        return applyFilters(items, [
+          textFilter(searchQuery, ['depositorName', 'accountName', 'note', 'vendorName']),
+          enumFilter('vendorName', vendorFilter),
+          enumFilter('depositType', depositTypeFilter),
+        ]);
       },
 
       // 커스텀 정렬 함수
@@ -326,7 +310,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
         <div className="flex items-center gap-2">
           <span className="text-sm font-medium text-gray-700 whitespace-nowrap">계정과목명</span>
           <Select value={selectedAccountSubject} onValueChange={setSelectedAccountSubject}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="선택" />
             </SelectTrigger>
             <SelectContent>
@@ -373,7 +357,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
         <div className="flex items-center gap-2 flex-wrap">
           {/* 거래처 필터 */}
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[140px]">
+            <SelectTrigger className="min-w-[140px] w-auto">
               <SelectValue placeholder="거래처" />
             </SelectTrigger>
             <SelectContent>
@@ -387,7 +371,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
 
           {/* 입금유형 필터 */}
           <Select value={depositTypeFilter} onValueChange={setDepositTypeFilter}>
-            <SelectTrigger className="w-[130px]">
+            <SelectTrigger className="min-w-[130px] w-auto">
               <SelectValue placeholder="입금유형" />
             </SelectTrigger>
             <SelectContent>
@@ -401,7 +385,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
 
           {/* 정렬 */}
           <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="정렬" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/DepositManagement/types.ts b/src/components/accounting/DepositManagement/types.ts
index dd36bd13..3efdeda7 100644
--- a/src/components/accounting/DepositManagement/types.ts
+++ b/src/components/accounting/DepositManagement/types.ts
@@ -69,25 +69,11 @@ export type DepositStatus =
   | 'error'         // 오류
   | 'confirmed';    // 확정완료
 
-export const DEPOSIT_STATUS_LABELS: Record<DepositStatus, string> = {
-  inputWaiting: '입력대기',
-  requesting: '신청중',
-  rejected: '반려',
-  pending: '보류',
-  incomplete: '미완',
-  error: '오류',
-  confirmed: '확정완료',
-};
+// 입금 상태 설정 (status-config 기반)
+import { DEPOSIT_STATUS_CONFIG } from '@/lib/utils/status-config';
 
-export const DEPOSIT_STATUS_COLORS: Record<DepositStatus, string> = {
-  inputWaiting: 'bg-yellow-100 text-yellow-800',
-  requesting: 'bg-blue-100 text-blue-800',
-  rejected: 'bg-red-100 text-red-800',
-  pending: 'bg-gray-100 text-gray-800',
-  incomplete: 'bg-orange-100 text-orange-800',
-  error: 'bg-red-100 text-red-800',
-  confirmed: 'bg-green-100 text-green-800',
-};
+export const DEPOSIT_STATUS_LABELS = DEPOSIT_STATUS_CONFIG.STATUS_LABELS;
+export const DEPOSIT_STATUS_COLORS = DEPOSIT_STATUS_CONFIG.STATUS_STYLES;
 
 // ===== 상태 탭 옵션 =====
 export const STATUS_TAB_OPTIONS: { value: DepositStatus | 'all'; label: string }[] = [
diff --git a/src/components/accounting/ExpectedExpenseManagement/index.tsx b/src/components/accounting/ExpectedExpenseManagement/index.tsx
index 71bed70d..b579e250 100644
--- a/src/components/accounting/ExpectedExpenseManagement/index.tsx
+++ b/src/components/accounting/ExpectedExpenseManagement/index.tsx
@@ -92,6 +92,7 @@ import {
 } from './types';
 import { extractUniqueOptions } from '../shared';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 
 // ===== 테이블 행 타입 (데이터 + 그룹 헤더 + 소계) =====
 type RowType = 'data' | 'monthHeader' | 'monthSubtotal' | 'totalExpense' | 'expectedBalance' | 'finalBalance';
@@ -305,16 +306,10 @@ export function ExpectedExpenseManagement({
 
   // ===== 필터링된 원본 데이터 =====
   const filteredRawData = useMemo(() => {
-    let result = data.filter(item =>
-      item.vendorName.includes(searchQuery) ||
-      item.accountSubject.includes(searchQuery) ||
-      item.note.includes(searchQuery)
-    );
-
-    // 거래처 필터
-    if (vendorFilter !== 'all') {
-      result = result.filter(item => item.vendorName === vendorFilter);
-    }
+    const result = applyFilters(data, [
+      textFilter(searchQuery, ['vendorName', 'accountSubject', 'note']),
+      enumFilter('vendorName', vendorFilter),
+    ]);
 
     // 정렬 적용
     switch (sortOption) {
@@ -928,7 +923,7 @@ export function ExpectedExpenseManagement({
         <div className="flex items-center gap-2">
           {/* 거래처 필터 */}
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[140px] h-8 text-sm">
+            <SelectTrigger className="min-w-[140px] w-auto h-8 text-sm">
               <SelectValue placeholder="전체" />
             </SelectTrigger>
             <SelectContent>
@@ -942,7 +937,7 @@ export function ExpectedExpenseManagement({
 
           {/* 정렬 필터 (최신순/등록순) */}
           <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-            <SelectTrigger className="w-[100px] h-8 text-sm">
+            <SelectTrigger className="min-w-[100px] w-auto h-8 text-sm">
               <SelectValue placeholder="최신순" />
             </SelectTrigger>
             <SelectContent>
@@ -1208,7 +1203,7 @@ export function ExpectedExpenseManagement({
                 value={formData.paymentStatus}
                 onValueChange={(value) => setFormData(prev => ({ ...prev, paymentStatus: value as PaymentStatus }))}
               >
-                <SelectTrigger className="w-[200px]">
+                <SelectTrigger className="min-w-[200px] w-auto">
                   <SelectValue placeholder="결제상태 선택" />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/accounting/ExpectedExpenseManagement/types.ts b/src/components/accounting/ExpectedExpenseManagement/types.ts
index 3cc73ab9..a49677bf 100644
--- a/src/components/accounting/ExpectedExpenseManagement/types.ts
+++ b/src/components/accounting/ExpectedExpenseManagement/types.ts
@@ -76,22 +76,11 @@ export const TRANSACTION_TYPE_FILTER_OPTIONS = [
   { value: 'other', label: '기타' },
 ];
 
-// 지급상태 레이블
-export const PAYMENT_STATUS_LABELS: Record<PaymentStatus, string> = {
-  pending: '미지급',
-  partial: '부분지급',
-  paid: '지급완료',
-  overdue: '연체',
-};
+// 지급상태 설정 (status-config 기반)
+import { PAYMENT_STATUS_CONFIG } from '@/lib/utils/status-config';
 
-// 지급상태 필터 옵션
-export const PAYMENT_STATUS_FILTER_OPTIONS = [
-  { value: 'all', label: '전체' },
-  { value: 'pending', label: '미지급' },
-  { value: 'partial', label: '부분지급' },
-  { value: 'paid', label: '지급완료' },
-  { value: 'overdue', label: '연체' },
-];
+export const PAYMENT_STATUS_LABELS = PAYMENT_STATUS_CONFIG.STATUS_LABELS;
+export const PAYMENT_STATUS_FILTER_OPTIONS = PAYMENT_STATUS_CONFIG.STATUS_OPTIONS;
 
 // 정렬 옵션
 export const SORT_OPTIONS: { value: SortOption; label: string }[] = [
diff --git a/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx b/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx
index 7ef27b9b..31cfcb88 100644
--- a/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx
@@ -259,7 +259,7 @@ export function AccountSubjectSettingModal({
               className="max-w-[250px] h-9 text-sm"
             />
             <Select value={categoryFilter} onValueChange={setCategoryFilter}>
-              <SelectTrigger className="w-[100px] h-9 text-sm">
+              <SelectTrigger className="min-w-[100px] w-auto h-9 text-sm">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
diff --git a/src/components/accounting/GiftCertificateManagement/index.tsx b/src/components/accounting/GiftCertificateManagement/index.tsx
index 91fbf4fb..1ba7e593 100644
--- a/src/components/accounting/GiftCertificateManagement/index.tsx
+++ b/src/components/accounting/GiftCertificateManagement/index.tsx
@@ -47,6 +47,7 @@ import {
 } from './actions';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
+import { applyFilters, enumFilter } from '@/lib/utils/search';
 import { useDateRange } from '@/hooks';
 
 // ===== 테이블 컬럼 정의 (체크박스/No. 제외) =====
@@ -201,7 +202,7 @@ export function GiftCertificateManagement() {
             value={statusFilter}
             onValueChange={setStatusFilter}
           >
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="상태" />
             </SelectTrigger>
             <SelectContent>
@@ -218,7 +219,7 @@ export function GiftCertificateManagement() {
             value={entertainmentFilter}
             onValueChange={setEntertainmentFilter}
           >
-            <SelectTrigger className="w-[130px]">
+            <SelectTrigger className="min-w-[130px] w-auto">
               <SelectValue placeholder="접대비" />
             </SelectTrigger>
             <SelectContent>
@@ -234,14 +235,10 @@ export function GiftCertificateManagement() {
 
       // 클라이언트 사이드 커스텀 필터 (상태 + 접대비)
       customFilterFn: (items) => {
-        let filtered = items;
-        if (statusFilter !== 'all') {
-          filtered = filtered.filter((item) => item.status === statusFilter);
-        }
-        if (entertainmentFilter !== 'all') {
-          filtered = filtered.filter((item) => item.entertainmentExpense === entertainmentFilter);
-        }
-        return filtered;
+        return applyFilters(items, [
+          enumFilter('status', statusFilter),
+          enumFilter('entertainmentExpense', entertainmentFilter),
+        ]);
       },
 
       // 통계 카드 4개 (기획서: 전체 상품권, 보유 상품권, 사용 상품권, 접대비 해당)
diff --git a/src/components/accounting/PurchaseManagement/index.tsx b/src/components/accounting/PurchaseManagement/index.tsx
index 54fefb30..e1ce96f1 100644
--- a/src/components/accounting/PurchaseManagement/index.tsx
+++ b/src/components/accounting/PurchaseManagement/index.tsx
@@ -368,7 +368,7 @@ export function PurchaseManagement() {
         <div className="flex items-center gap-2">
           <span className="text-sm font-medium text-gray-700 whitespace-nowrap">계정과목명</span>
           <Select value={selectedAccountSubject} onValueChange={setSelectedAccountSubject}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="선택" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/ReceivablesStatus/index.tsx b/src/components/accounting/ReceivablesStatus/index.tsx
index da18fbba..ce9e5231 100644
--- a/src/components/accounting/ReceivablesStatus/index.tsx
+++ b/src/components/accounting/ReceivablesStatus/index.tsx
@@ -32,6 +32,7 @@ import {
 } from './types';
 import { getReceivablesList, getReceivablesSummary, updateOverdueStatus, updateMemos, exportReceivablesExcel } from './actions';
 import { toast } from 'sonner';
+import { filterByText } from '@/lib/utils/search';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
 
@@ -138,10 +139,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
 
   // ===== 필터링된 데이터 =====
   const filteredData = useMemo(() => {
-    if (!searchQuery) return data;
-    return data.filter(item =>
-      item.vendorName.toLowerCase().includes(searchQuery.toLowerCase())
-    );
+    return filterByText(data, searchQuery, ['vendorName']);
   }, [data, searchQuery]);
 
   // ===== 정렬된 데이터 =====
@@ -359,7 +357,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
                   value={String(selectedYear)}
                   onValueChange={(value) => setSelectedYear(Number(value))}
                 >
-                  <SelectTrigger className="w-[120px]">
+                  <SelectTrigger className="min-w-[120px] w-auto">
                     <SelectValue placeholder="연도 선택" />
                   </SelectTrigger>
                   <SelectContent>
@@ -379,7 +377,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
                   value={sortOption}
                   onValueChange={(value) => setSortOption(value as SortOption)}
                 >
-                  <SelectTrigger className="w-[140px]">
+                  <SelectTrigger className="min-w-[140px] w-auto">
                     <SelectValue placeholder="정렬 선택" />
                   </SelectTrigger>
                   <SelectContent>
diff --git a/src/components/accounting/SalesManagement/index.tsx b/src/components/accounting/SalesManagement/index.tsx
index 4aa67f1b..51bbe243 100644
--- a/src/components/accounting/SalesManagement/index.tsx
+++ b/src/components/accounting/SalesManagement/index.tsx
@@ -72,6 +72,7 @@ import {
   type SortDirection,
 } from '../shared';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, enumFilter } from '@/lib/utils/search';
 
 // ===== 테이블 컬럼 정의 =====
 const tableColumns = [
@@ -321,28 +322,22 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
       // 검색은 searchFilter에서 처리하므로 여기서는 필터만 처리
       customFilterFn: (items, fv) => {
         if (!items || items.length === 0) return items;
-        return items.filter((item) => {
-          const vendorVal = fv.vendor as string;
-          const salesTypeVal = fv.salesType as string;
-          const issuanceVal = fv.issuance as string;
+        const issuanceVal = fv.issuance as string;
 
-          // 거래처 필터
-          if (vendorVal && vendorVal !== 'all' && item.vendorName !== vendorVal) {
-            return false;
-          }
-          // 매출유형 필터
-          if (salesTypeVal && salesTypeVal !== 'all' && item.salesType !== salesTypeVal) {
-            return false;
-          }
-          // 발행여부 필터
-          if (issuanceVal === 'taxInvoicePending' && item.taxInvoiceIssued) {
-            return false;
-          }
-          if (issuanceVal === 'transactionStatementPending' && item.transactionStatementIssued) {
-            return false;
-          }
-          return true;
-        });
+        let result = applyFilters(items, [
+          enumFilter('vendorName', fv.vendor as string),
+          enumFilter('salesType', fv.salesType as string),
+        ]);
+
+        // 발행여부 필터 (특수 로직 - enumFilter로 대체 불가)
+        if (issuanceVal === 'taxInvoicePending') {
+          result = result.filter(item => !item.taxInvoiceIssued);
+        }
+        if (issuanceVal === 'transactionStatementPending') {
+          result = result.filter(item => !item.transactionStatementIssued);
+        }
+
+        return result;
       },
 
       // 커스텀 정렬 함수
@@ -368,7 +363,7 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
         <div className="flex items-center gap-2">
           <span className="text-sm font-medium text-gray-700 whitespace-nowrap">계정과목명</span>
           <Select value={selectedAccountSubject} onValueChange={setSelectedAccountSubject}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="선택" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/TaxInvoiceIssuance/index.tsx b/src/components/accounting/TaxInvoiceIssuance/index.tsx
index ac008561..1ce81da4 100644
--- a/src/components/accounting/TaxInvoiceIssuance/index.tsx
+++ b/src/components/accounting/TaxInvoiceIssuance/index.tsx
@@ -244,7 +244,7 @@ export function TaxInvoiceIssuancePage({
               value={filters.dateType}
               onValueChange={(v) => updateFilter('dateType', v)}
             >
-              <SelectTrigger className="w-full lg:w-[120px] h-9">
+              <SelectTrigger className="w-full lg:min-w-[120px] lg:w-auto h-9">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
@@ -298,7 +298,7 @@ export function TaxInvoiceIssuancePage({
               value={filters.status}
               onValueChange={(v) => updateFilter('status', v)}
             >
-              <SelectTrigger className="w-full sm:w-[130px] h-9">
+              <SelectTrigger className="w-full sm:min-w-[130px] sm:w-auto h-9">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
@@ -314,7 +314,7 @@ export function TaxInvoiceIssuancePage({
               value={filters.sortBy}
               onValueChange={(v) => updateFilter('sortBy', v)}
             >
-              <SelectTrigger className="w-full sm:w-[130px] h-9">
+              <SelectTrigger className="w-full sm:min-w-[130px] sm:w-auto h-9">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
@@ -330,7 +330,7 @@ export function TaxInvoiceIssuancePage({
               value={filters.sortOrder}
               onValueChange={(v) => updateFilter('sortOrder', v)}
             >
-              <SelectTrigger className="w-full sm:w-[130px] h-9">
+              <SelectTrigger className="w-full sm:min-w-[130px] sm:w-auto h-9">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
diff --git a/src/components/accounting/TaxInvoiceManagement/index.tsx b/src/components/accounting/TaxInvoiceManagement/index.tsx
index 1bdfe2ca..9be3dd2d 100644
--- a/src/components/accounting/TaxInvoiceManagement/index.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/index.tsx
@@ -284,7 +284,7 @@ export function TaxInvoiceManagement() {
               {/* Row1: 일자타입 + 날짜범위 + 분기 버튼 + 조회 */}
               <div className="flex flex-col lg:flex-row lg:items-center gap-2">
                 <Select value={dateType} onValueChange={setDateType}>
-                  <SelectTrigger className="w-full lg:w-[120px] h-9 text-sm">
+                  <SelectTrigger className="w-full lg:min-w-[120px] lg:w-auto h-9 text-sm">
                     <SelectValue />
                   </SelectTrigger>
                   <SelectContent>
diff --git a/src/components/accounting/VendorManagement/VendorManagementClient.tsx b/src/components/accounting/VendorManagement/VendorManagementClient.tsx
index 5d529522..cc01f007 100644
--- a/src/components/accounting/VendorManagement/VendorManagementClient.tsx
+++ b/src/components/accounting/VendorManagement/VendorManagementClient.tsx
@@ -12,6 +12,7 @@
 import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import {
   Building2,
   Pencil,
@@ -116,31 +117,13 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
 
   // ===== 필터링된 데이터 =====
   const filteredData = useMemo(() => {
-    let result = data.filter(item =>
-      item.vendorName.includes(searchQuery) ||
-      item.vendorCode.includes(searchQuery) ||
-      item.businessNumber.includes(searchQuery)
-    );
-
-    // 구분 필터
-    if (categoryFilter !== 'all') {
-      result = result.filter(item => item.category === categoryFilter);
-    }
-
-    // 신용등급 필터
-    if (creditRatingFilter !== 'all') {
-      result = result.filter(item => item.creditRating === creditRatingFilter);
-    }
-
-    // 거래등급 필터
-    if (transactionGradeFilter !== 'all') {
-      result = result.filter(item => item.transactionGrade === transactionGradeFilter);
-    }
-
-    // 악성채권 필터
-    if (badDebtFilter !== 'all') {
-      result = result.filter(item => item.badDebtStatus === badDebtFilter);
-    }
+    const result = applyFilters(data, [
+      textFilter(searchQuery, ['vendorName', 'vendorCode', 'businessNumber']),
+      enumFilter('category', categoryFilter),
+      enumFilter('creditRating', creditRatingFilter),
+      enumFilter('transactionGrade', transactionGradeFilter),
+      enumFilter('badDebtStatus', badDebtFilter),
+    ]);
 
     // 정렬
     switch (sortOption) {
@@ -450,7 +433,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
         <div className="flex items-center gap-2 flex-wrap">
           {/* 구분 필터 */}
           <Select value={categoryFilter} onValueChange={setCategoryFilter}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="구분" />
             </SelectTrigger>
             <SelectContent>
@@ -464,7 +447,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
 
           {/* 신용등급 필터 */}
           <Select value={creditRatingFilter} onValueChange={setCreditRatingFilter}>
-            <SelectTrigger className="w-[110px]">
+            <SelectTrigger className="min-w-[110px] w-auto">
               <SelectValue placeholder="신용등급" />
             </SelectTrigger>
             <SelectContent>
@@ -478,7 +461,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
 
           {/* 거래등급 필터 */}
           <Select value={transactionGradeFilter} onValueChange={setTransactionGradeFilter}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="거래등급" />
             </SelectTrigger>
             <SelectContent>
@@ -492,7 +475,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
 
           {/* 악성채권 필터 */}
           <Select value={badDebtFilter} onValueChange={setBadDebtFilter}>
-            <SelectTrigger className="w-[110px]">
+            <SelectTrigger className="min-w-[110px] w-auto">
               <SelectValue placeholder="악성채권" />
             </SelectTrigger>
             <SelectContent>
@@ -506,7 +489,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
 
           {/* 정렬 */}
           <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-            <SelectTrigger className="w-[150px]">
+            <SelectTrigger className="min-w-[150px] w-auto">
               <SelectValue placeholder="정렬" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/accounting/WithdrawalManagement/index.tsx b/src/components/accounting/WithdrawalManagement/index.tsx
index 61effab7..e8c75642 100644
--- a/src/components/accounting/WithdrawalManagement/index.tsx
+++ b/src/components/accounting/WithdrawalManagement/index.tsx
@@ -70,6 +70,7 @@ import {
 } from './types';
 import { deleteWithdrawal, updateWithdrawalTypes, getWithdrawals } from './actions';
 import { formatNumber } from '@/lib/utils/amount';
+import { applyFilters, textFilter, enumFilter } from '@/lib/utils/search';
 import { toast } from 'sonner';
 import { useDateRange } from '@/hooks';
 import {
@@ -291,32 +292,13 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
       // 검색창 숨김 (dateRangeSelector extraActions로 렌더링)
       hideSearch: true,
 
-      // 커스텀 필터 함수 (검색 + 필터)
+      // 커스텀 필터 함수
       customFilterFn: (items) => {
-        return items.filter((item) => {
-          // 검색어 필터
-          if (searchQuery) {
-            const search = searchQuery.toLowerCase();
-            const matchesSearch =
-              item.recipientName.toLowerCase().includes(search) ||
-              item.accountName.toLowerCase().includes(search) ||
-              item.note.toLowerCase().includes(search) ||
-              item.vendorName.toLowerCase().includes(search);
-            if (!matchesSearch) return false;
-          }
-
-          // 거래처 필터
-          if (vendorFilter !== 'all' && item.vendorName !== vendorFilter) {
-            return false;
-          }
-
-          // 출금유형 필터
-          if (withdrawalTypeFilter !== 'all' && item.withdrawalType !== withdrawalTypeFilter) {
-            return false;
-          }
-
-          return true;
-        });
+        return applyFilters(items, [
+          textFilter(searchQuery, ['recipientName', 'accountName', 'note', 'vendorName']),
+          enumFilter('vendorName', vendorFilter),
+          enumFilter('withdrawalType', withdrawalTypeFilter),
+        ]);
       },
 
       // 커스텀 정렬 함수
@@ -344,7 +326,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
           <div className="flex items-center gap-2">
             <span className="text-sm font-medium text-gray-700 whitespace-nowrap">계정과목명</span>
             <Select value={selectedAccountSubject} onValueChange={setSelectedAccountSubject}>
-              <SelectTrigger className="w-[120px]">
+              <SelectTrigger className="min-w-[120px] w-auto">
                 <SelectValue placeholder="선택" />
               </SelectTrigger>
               <SelectContent>
@@ -384,7 +366,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
         <div className="flex items-center gap-2 flex-wrap">
           {/* 거래처 필터 */}
           <Select value={vendorFilter} onValueChange={setVendorFilter}>
-            <SelectTrigger className="w-[140px]">
+            <SelectTrigger className="min-w-[140px] w-auto">
               <SelectValue placeholder="거래처" />
             </SelectTrigger>
             <SelectContent>
@@ -398,7 +380,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
 
           {/* 출금유형 필터 */}
           <Select value={withdrawalTypeFilter} onValueChange={setWithdrawalTypeFilter}>
-            <SelectTrigger className="w-[130px]">
+            <SelectTrigger className="min-w-[130px] w-auto">
               <SelectValue placeholder="출금유형" />
             </SelectTrigger>
             <SelectContent>
@@ -412,7 +394,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
 
           {/* 정렬 */}
           <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="정렬" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/approval/ApprovalBox/index.tsx b/src/components/approval/ApprovalBox/index.tsx
index e932f853..98b5d8af 100644
--- a/src/components/approval/ApprovalBox/index.tsx
+++ b/src/components/approval/ApprovalBox/index.tsx
@@ -609,7 +609,7 @@ export function ApprovalBox() {
             value={filterOption}
             onValueChange={(value) => setFilterOption(value as FilterOption)}
           >
-            <SelectTrigger className="w-[140px]">
+            <SelectTrigger className="min-w-[140px] w-auto">
               <SelectValue placeholder="필터 선택" />
             </SelectTrigger>
             <SelectContent>
@@ -625,7 +625,7 @@ export function ApprovalBox() {
             value={sortOption}
             onValueChange={(value) => setSortOption(value as SortOption)}
           >
-            <SelectTrigger className="w-[140px]">
+            <SelectTrigger className="min-w-[140px] w-auto">
               <SelectValue placeholder="정렬 선택" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/approval/DraftBox/index.tsx b/src/components/approval/DraftBox/index.tsx
index 7086823d..0d4d0f67 100644
--- a/src/components/approval/DraftBox/index.tsx
+++ b/src/components/approval/DraftBox/index.tsx
@@ -588,7 +588,7 @@ export function DraftBox() {
             value={filterOption}
             onValueChange={(value) => setFilterOption(value as FilterOption)}
           >
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="필터 선택" />
             </SelectTrigger>
             <SelectContent>
@@ -604,7 +604,7 @@ export function DraftBox() {
             value={sortOption}
             onValueChange={(value) => setSortOption(value as SortOption)}
           >
-            <SelectTrigger className="w-[120px]">
+            <SelectTrigger className="min-w-[120px] w-auto">
               <SelectValue placeholder="정렬 선택" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/approval/ReferenceBox/index.tsx b/src/components/approval/ReferenceBox/index.tsx
index e1a719a2..e3af2a5b 100644
--- a/src/components/approval/ReferenceBox/index.tsx
+++ b/src/components/approval/ReferenceBox/index.tsx
@@ -396,7 +396,7 @@ export function ReferenceBox() {
     <div className="flex items-center gap-2">
       {/* 필터 셀렉트박스 */}
       <Select value={filterOption} onValueChange={(value) => setFilterOption(value as FilterOption)}>
-        <SelectTrigger className="w-[140px]">
+        <SelectTrigger className="min-w-[140px] w-auto">
           <SelectValue placeholder="필터 선택" />
         </SelectTrigger>
         <SelectContent>
@@ -410,7 +410,7 @@ export function ReferenceBox() {
 
       {/* 정렬 셀렉트박스 */}
       <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-        <SelectTrigger className="w-[140px]">
+        <SelectTrigger className="min-w-[140px] w-auto">
           <SelectValue placeholder="정렬 선택" />
         </SelectTrigger>
         <SelectContent>
diff --git a/src/components/board/BoardManagement/BoardForm.tsx b/src/components/board/BoardManagement/BoardForm.tsx
index 1cd4d3e8..a11b6331 100644
--- a/src/components/board/BoardManagement/BoardForm.tsx
+++ b/src/components/board/BoardManagement/BoardForm.tsx
@@ -145,7 +145,7 @@ export function BoardForm({ mode, board, onSubmit }: BoardFormProps) {
                     value={formData.target}
                     onValueChange={(value) => handleTargetChange(value as BoardTarget)}
                   >
-                    <SelectTrigger id="target" className="w-[120px]">
+                    <SelectTrigger id="target" className="min-w-[120px] w-auto">
                       <SelectValue placeholder="대상 선택" />
                     </SelectTrigger>
                     <SelectContent>
diff --git a/src/components/business/CEODashboard/modals/DetailModal.tsx b/src/components/business/CEODashboard/modals/DetailModal.tsx
index d8a0657d..9c2d54c1 100644
--- a/src/components/business/CEODashboard/modals/DetailModal.tsx
+++ b/src/components/business/CEODashboard/modals/DetailModal.tsx
@@ -563,7 +563,7 @@ const TableSection = ({ config }: { config: TableConfig }) => {
                 value={filters[filter.key]}
                 onValueChange={(value) => handleFilterChange(filter.key, value)}
               >
-                <SelectTrigger className="h-8 w-auto min-w-[80px] text-xs">
+                <SelectTrigger className="h-8 w-auto min-w-[80px] w-auto text-xs">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/business/CEODashboard/sections/CalendarSection.tsx b/src/components/business/CEODashboard/sections/CalendarSection.tsx
index e215855f..9ac361f8 100644
--- a/src/components/business/CEODashboard/sections/CalendarSection.tsx
+++ b/src/components/business/CEODashboard/sections/CalendarSection.tsx
@@ -244,7 +244,7 @@ export function CalendarSection({
             value={deptFilter}
             onValueChange={(value) => setDeptFilter(value as CalendarDeptFilterType)}
           >
-            <SelectTrigger className="w-[80px] h-8">
+            <SelectTrigger className="min-w-[80px] w-auto h-8">
               <SelectValue />
             </SelectTrigger>
             <SelectContent>
@@ -261,7 +261,7 @@ export function CalendarSection({
             value={taskFilter}
             onValueChange={(value) => setTaskFilter(value as CalendarTaskFilterType)}
           >
-            <SelectTrigger className="w-[80px] h-8">
+            <SelectTrigger className="min-w-[80px] w-auto h-8">
               <SelectValue />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/business/CEODashboard/sections/EnhancedSections.tsx b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
index 84d9ef29..7c22fe03 100644
--- a/src/components/business/CEODashboard/sections/EnhancedSections.tsx
+++ b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
@@ -82,7 +82,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
           {/* 카드 1: 현금성 자산 */}
           <div
             style={{ backgroundColor: '#ecfdf5', borderColor: '#a7f3d0' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border h-[110px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col"
             onClick={onClick}
           >
             <div className="flex items-center gap-2 mb-3">
@@ -114,7 +114,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
           {/* 카드 2: 외국환 */}
           <div
             style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border h-[110px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col"
             onClick={onClick}
           >
             <div className="flex items-center gap-2 mb-3">
@@ -148,7 +148,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
           {/* 카드 3: 입금 */}
           <div
             style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border h-[110px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col"
             onClick={onClick}
           >
             <div className="flex items-center gap-2 mb-3">
@@ -180,7 +180,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
           {/* 카드 4: 출금 */}
           <div
             style={{ backgroundColor: '#fff1f2', borderColor: '#fecdd3' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border h-[110px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col"
             onClick={onClick}
           >
             <div className="flex items-center gap-2 mb-3">
@@ -329,7 +329,7 @@ export function EnhancedStatusBoardSection({ items, itemSettings }: EnhancedStat
               <div
                 key={item.id}
                 style={{ backgroundColor: bgColor, borderColor: borderColor }}
-                className="relative p-4 rounded-xl border cursor-pointer transition-all hover:scale-[1.02] hover:shadow-md h-[130px] flex flex-col"
+                className="relative p-4 rounded-xl border cursor-pointer transition-all hover:scale-[1.02] hover:shadow-md min-h-[130px] flex flex-col"
                 onClick={() => handleItemClick(item.path)}
               >
                 {/* 아이콘 + 라벨 */}
@@ -401,7 +401,7 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
           {/* 카드 1: 매입 */}
           <div
             style={{ backgroundColor: '#f5f3ff', borderColor: '#ddd6fe' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
             onClick={() => onCardClick?.(data.cards[0]?.id || 'me1')}
           >
             <div className="flex items-center gap-2 mb-2">
@@ -426,7 +426,7 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
           {/* 카드 2: 카드 */}
           <div
             style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
             onClick={() => onCardClick?.(data.cards[1]?.id || 'me2')}
           >
             <div className="flex items-center gap-2 mb-2">
@@ -451,7 +451,7 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
           {/* 카드 3: 발행어음 */}
           <div
             style={{ backgroundColor: '#fffbeb', borderColor: '#fde68a' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
             onClick={() => onCardClick?.(data.cards[2]?.id || 'me3')}
           >
             <div className="flex items-center gap-2 mb-2">
@@ -476,7 +476,7 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
           {/* 카드 4: 총 예상 지출 합계 (강조 - 인라인 스타일) */}
           <div
             style={{ backgroundColor: '#f43f5e', borderColor: '#f43f5e' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
             onClick={() => onCardClick?.(data.cards[3]?.id || 'me4')}
           >
             <div className="flex items-center gap-2 mb-2">
diff --git a/src/components/business/construction/common/modals/ElectronicApprovalModal.tsx b/src/components/business/construction/common/modals/ElectronicApprovalModal.tsx
index c2909366..9288a144 100644
--- a/src/components/business/construction/common/modals/ElectronicApprovalModal.tsx
+++ b/src/components/business/construction/common/modals/ElectronicApprovalModal.tsx
@@ -161,7 +161,7 @@ export function ElectronicApprovalModal({
           value={person.department || undefined}
           onValueChange={(val) => onChange(person.id, 'department', val)}
         >
-          <SelectTrigger className="w-[140px]">
+          <SelectTrigger className="min-w-[140px] w-auto">
             <SelectValue placeholder="부서명" />
           </SelectTrigger>
           <SelectContent>
@@ -177,7 +177,7 @@ export function ElectronicApprovalModal({
           value={person.position || undefined}
           onValueChange={(val) => onChange(person.id, 'position', val)}
         >
-          <SelectTrigger className="w-[100px]">
+          <SelectTrigger className="min-w-[100px] w-auto">
             <SelectValue placeholder="직책명" />
           </SelectTrigger>
           <SelectContent>
@@ -193,7 +193,7 @@ export function ElectronicApprovalModal({
           value={person.name || undefined}
           onValueChange={(val) => onChange(person.id, 'name', val)}
         >
-          <SelectTrigger className="w-[100px]">
+          <SelectTrigger className="min-w-[100px] w-auto">
             <SelectValue placeholder="이름" />
           </SelectTrigger>
           <SelectContent>
diff --git a/src/components/business/construction/estimates/sections/EstimateDetailTableSection.tsx b/src/components/business/construction/estimates/sections/EstimateDetailTableSection.tsx
index 79b77466..34f72779 100644
--- a/src/components/business/construction/estimates/sections/EstimateDetailTableSection.tsx
+++ b/src/components/business/construction/estimates/sections/EstimateDetailTableSection.tsx
@@ -346,7 +346,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'material', val)}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[70px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[70px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
@@ -463,7 +463,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'coating', Number(val))}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[70px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[70px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
@@ -482,7 +482,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'mounting', Number(val))}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[70px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[70px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
@@ -501,7 +501,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'controller', Number(val))}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[70px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[70px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
@@ -520,7 +520,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'widthConstruction', Number(val))}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[90px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[90px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
@@ -539,7 +539,7 @@ export function EstimateDetailTableSection({
                             onValueChange={(val) => onItemChange(item.id, 'heightConstruction', Number(val))}
                             disabled={isViewMode}
                           >
-                            <SelectTrigger className={`w-full min-w-[90px] ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
+                            <SelectTrigger className={`w-full min-w-[90px] w-auto ${isViewMode ? 'bg-gray-50' : 'bg-white'}`}>
                               <SelectValue placeholder="선택" />
                             </SelectTrigger>
                             <SelectContent>
diff --git a/src/components/business/construction/handover-report/HandoverReportDetailForm.tsx b/src/components/business/construction/handover-report/HandoverReportDetailForm.tsx
index 1ee41bc5..8e48ae55 100644
--- a/src/components/business/construction/handover-report/HandoverReportDetailForm.tsx
+++ b/src/components/business/construction/handover-report/HandoverReportDetailForm.tsx
@@ -410,7 +410,7 @@ export default function HandoverReportDetailForm({
                             value={manager.name}
                             onValueChange={(value) => handleManagerChange(manager.id, 'name', value)}
                           >
-                            <SelectTrigger className="w-[150px]">
+                            <SelectTrigger className="min-w-[150px] w-auto">
                               <SelectValue placeholder="이름" />
                             </SelectTrigger>
                             <SelectContent>
diff --git a/src/components/business/construction/issue-management/IssueDetailForm.tsx b/src/components/business/construction/issue-management/IssueDetailForm.tsx
index b8150881..6b8074ab 100644
--- a/src/components/business/construction/issue-management/IssueDetailForm.tsx
+++ b/src/components/business/construction/issue-management/IssueDetailForm.tsx
@@ -432,7 +432,7 @@ export default function IssueDetailForm({ issue, mode = 'view' }: IssueDetailFor
                   onValueChange={(value) => handleSelectChange('status')(value as IssueStatus)}
                   disabled={isReadOnly}
                 >
-                  <SelectTrigger id="status" className="w-full md:w-[200px]">
+                  <SelectTrigger id="status" className="w-full md:min-w-[200px] md:w-auto">
                     <SelectValue placeholder="상태 선택" />
                   </SelectTrigger>
                   <SelectContent>
diff --git a/src/components/business/construction/management/ProjectKanbanBoard.tsx b/src/components/business/construction/management/ProjectKanbanBoard.tsx
index f496baf9..e8321b36 100644
--- a/src/components/business/construction/management/ProjectKanbanBoard.tsx
+++ b/src/components/business/construction/management/ProjectKanbanBoard.tsx
@@ -145,7 +145,7 @@ export default function ProjectKanbanBoard({
       {/* 필터 영역 */}
       <div className="flex items-center justify-end gap-3">
         <Select value={selectedPartner} onValueChange={setSelectedPartner}>
-          <SelectTrigger className="w-[140px]">
+          <SelectTrigger className="min-w-[140px] w-auto">
             <SelectValue placeholder="전체" />
           </SelectTrigger>
           <SelectContent>
@@ -159,7 +159,7 @@ export default function ProjectKanbanBoard({
         </Select>
 
         <Select value={selectedSite} onValueChange={setSelectedSite}>
-          <SelectTrigger className="w-[140px]">
+          <SelectTrigger className="min-w-[140px] w-auto">
             <SelectValue placeholder="전체" />
           </SelectTrigger>
           <SelectContent>
diff --git a/src/components/business/construction/management/ProjectListClient.tsx b/src/components/business/construction/management/ProjectListClient.tsx
index 0ab5dcb7..2a07e5da 100644
--- a/src/components/business/construction/management/ProjectListClient.tsx
+++ b/src/components/business/construction/management/ProjectListClient.tsx
@@ -435,7 +435,7 @@ export default function ProjectListClient({ initialData = [], initialStats }: Pr
 
               {/* 상태 필터 */}
               <Select value={statusFilter} onValueChange={(v) => { setStatusFilter(v); setCurrentPage(1); }}>
-                <SelectTrigger className="w-[100px]">
+                <SelectTrigger className="min-w-[100px] w-auto">
                   <SelectValue placeholder="전체" />
                 </SelectTrigger>
                 <SelectContent>
@@ -449,7 +449,7 @@ export default function ProjectListClient({ initialData = [], initialStats }: Pr
 
               {/* 정렬 */}
               <Select value={sortBy} onValueChange={(v) => setSortBy(v as typeof sortBy)}>
-                <SelectTrigger className="w-[100px]">
+                <SelectTrigger className="min-w-[100px] w-auto">
                   <SelectValue placeholder="최신순" />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx b/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
index 25172ad5..263f1210 100644
--- a/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
+++ b/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
@@ -120,7 +120,7 @@ export function ProgressBillingItemTable({
                         value={item.product}
                         onValueChange={(value) => onItemChange(item.id, 'product', value)}
                       >
-                        <SelectTrigger className="min-w-[80px]">
+                        <SelectTrigger className="min-w-[80px] w-auto">
                           <SelectValue placeholder="제품 선택" />
                         </SelectTrigger>
                         <SelectContent>
diff --git a/src/components/common/ScheduleCalendar/MonthView.tsx b/src/components/common/ScheduleCalendar/MonthView.tsx
index c74b4046..858f4757 100644
--- a/src/components/common/ScheduleCalendar/MonthView.tsx
+++ b/src/components/common/ScheduleCalendar/MonthView.tsx
@@ -165,7 +165,7 @@ function WeekRow({
   // 셀 최소 높이 계산 (이벤트 행 수에 따라) - 더 넉넉하게 확보
   const segmentRowIndices = eventSegments.map(s => globalRowAssignments.get(s.event.id) || 0);
   const maxRowIndex = Math.max(0, ...segmentRowIndices);
-  const rowHeight = Math.max(120, 48 + Math.min(maxRowIndex + 1, visibleRows) * 28 + 24);
+  const rowHeight = Math.max(120, 48 + Math.min(maxRowIndex + 1, visibleRows) * 40 + 24);
 
   return (
     <div
diff --git a/src/components/common/ScheduleCalendar/ScheduleBar.tsx b/src/components/common/ScheduleCalendar/ScheduleBar.tsx
index de39d527..f3b7453f 100644
--- a/src/components/common/ScheduleCalendar/ScheduleBar.tsx
+++ b/src/components/common/ScheduleCalendar/ScheduleBar.tsx
@@ -63,7 +63,7 @@ export function ScheduleBar({
               onClick(event);
             }}
             className={cn(
-              'absolute h-5 px-2 text-xs font-medium truncate',
+              'absolute h-6 px-2 text-xs font-medium truncate',
               'transition-all hover:opacity-80 hover:shadow-sm',
               'flex items-center cursor-pointer',
               colorClass,
@@ -76,7 +76,7 @@ export function ScheduleBar({
             style={{
               width: `calc(${widthPercent}% - 4px)`,
               left: `calc(${leftPercent}% + 2px)`,
-              top: `${rowIndex * 24 + 40}px`, // 날짜 영역(40px) 아래부터 시작 (간격 8px 추가)
+              top: `${rowIndex * 36 + 40}px`, // 날짜 영역(40px) 아래부터 시작
             }}
           >
             {isStart && <span className="truncate">{event.title}</span>}
diff --git a/src/components/hr/AttendanceManagement/AttendanceInfoDialog.tsx b/src/components/hr/AttendanceManagement/AttendanceInfoDialog.tsx
index 527e98bb..97ecbd8f 100644
--- a/src/components/hr/AttendanceManagement/AttendanceInfoDialog.tsx
+++ b/src/components/hr/AttendanceManagement/AttendanceInfoDialog.tsx
@@ -107,7 +107,7 @@ export function AttendanceInfoDialog({
               value={formData.employeeId}
               onValueChange={(value) => handleChange('employeeId', value)}
             >
-              <SelectTrigger className="w-[200px]">
+              <SelectTrigger className="min-w-[200px] w-auto">
                 <SelectValue placeholder="선택" />
               </SelectTrigger>
               <SelectContent>
@@ -139,7 +139,7 @@ export function AttendanceInfoDialog({
                 value={formData.checkInHour}
                 onValueChange={(value) => handleChange('checkInHour', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -154,7 +154,7 @@ export function AttendanceInfoDialog({
                 value={formData.checkInMinute}
                 onValueChange={(value) => handleChange('checkInMinute', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -176,7 +176,7 @@ export function AttendanceInfoDialog({
                 value={formData.checkOutHour}
                 onValueChange={(value) => handleChange('checkOutHour', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -191,7 +191,7 @@ export function AttendanceInfoDialog({
                 value={formData.checkOutMinute}
                 onValueChange={(value) => handleChange('checkOutMinute', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -213,7 +213,7 @@ export function AttendanceInfoDialog({
                 value={formData.nightOvertimeHours}
                 onValueChange={(value) => handleChange('nightOvertimeHours', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -228,7 +228,7 @@ export function AttendanceInfoDialog({
                 value={formData.nightOvertimeMinutes}
                 onValueChange={(value) => handleChange('nightOvertimeMinutes', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -250,7 +250,7 @@ export function AttendanceInfoDialog({
                 value={formData.weekendOvertimeHours}
                 onValueChange={(value) => handleChange('weekendOvertimeHours', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
@@ -265,7 +265,7 @@ export function AttendanceInfoDialog({
                 value={formData.weekendOvertimeMinutes}
                 onValueChange={(value) => handleChange('weekendOvertimeMinutes', value)}
               >
-                <SelectTrigger className="w-[90px]">
+                <SelectTrigger className="min-w-[90px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/hr/AttendanceManagement/ReasonInfoDialog.tsx b/src/components/hr/AttendanceManagement/ReasonInfoDialog.tsx
index 3d1dfed5..f15aa96a 100644
--- a/src/components/hr/AttendanceManagement/ReasonInfoDialog.tsx
+++ b/src/components/hr/AttendanceManagement/ReasonInfoDialog.tsx
@@ -73,7 +73,7 @@ export function ReasonInfoDialog({
               value={formData.employeeId}
               onValueChange={(value) => handleChange('employeeId', value)}
             >
-              <SelectTrigger className="w-[200px]">
+              <SelectTrigger className="min-w-[200px] w-auto">
                 <SelectValue placeholder="선택" />
               </SelectTrigger>
               <SelectContent>
@@ -104,7 +104,7 @@ export function ReasonInfoDialog({
               value={formData.reasonType}
               onValueChange={(value) => handleChange('reasonType', value)}
             >
-              <SelectTrigger className="w-[200px]">
+              <SelectTrigger className="min-w-[200px] w-auto">
                 <SelectValue placeholder="선택" />
               </SelectTrigger>
               <SelectContent>
diff --git a/src/components/hr/CardManagement/index.tsx b/src/components/hr/CardManagement/index.tsx
index 273e21a0..3d00550b 100644
--- a/src/components/hr/CardManagement/index.tsx
+++ b/src/components/hr/CardManagement/index.tsx
@@ -164,7 +164,7 @@ export function CardManagement() {
       tableHeaderActions: (
         <div className="flex items-center gap-2">
           <Select value={cardCompanyFilter} onValueChange={setCardCompanyFilter}>
-            <SelectTrigger className="w-[130px] h-9">
+            <SelectTrigger className="min-w-[130px] w-auto h-9">
               <SelectValue placeholder="카드사" />
             </SelectTrigger>
             <SelectContent>
@@ -175,7 +175,7 @@ export function CardManagement() {
             </SelectContent>
           </Select>
           <Select value={statusFilter} onValueChange={setStatusFilter}>
-            <SelectTrigger className="w-[100px] h-9">
+            <SelectTrigger className="min-w-[100px] w-auto h-9">
               <SelectValue placeholder="상태" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx b/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
index aa3b0ce7..bd78aa19 100644
--- a/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
+++ b/src/components/hr/SalaryManagement/SalaryDetailDialog.tsx
@@ -171,7 +171,7 @@ export function SalaryDetailDialog({
               value={editedStatus}
               onValueChange={(value) => handleStatusChange(value as PaymentStatus)}
             >
-              <SelectTrigger className="w-[140px]">
+              <SelectTrigger className="min-w-[140px] w-auto">
                 <SelectValue>
                   <Badge className={PAYMENT_STATUS_COLORS[editedStatus]}>
                     {PAYMENT_STATUS_LABELS[editedStatus]}
diff --git a/src/components/material/ReceivingManagement/InventoryAdjustmentDialog.tsx b/src/components/material/ReceivingManagement/InventoryAdjustmentDialog.tsx
index e6e4b9bf..d2afe837 100644
--- a/src/components/material/ReceivingManagement/InventoryAdjustmentDialog.tsx
+++ b/src/components/material/ReceivingManagement/InventoryAdjustmentDialog.tsx
@@ -148,7 +148,7 @@ export function InventoryAdjustmentDialog({ open, onOpenChange, onSave }: Props)
               총 <strong>{filteredItems.length}</strong>건
             </span>
             <Select value={typeFilter} onValueChange={setTypeFilter}>
-              <SelectTrigger className="w-[120px] h-8 text-sm">
+              <SelectTrigger className="min-w-[120px] w-auto h-8 text-sm">
                 <SelectValue />
               </SelectTrigger>
               <SelectContent>
diff --git a/src/components/molecules/YearQuarterFilter.tsx b/src/components/molecules/YearQuarterFilter.tsx
index 8589affc..4835de66 100644
--- a/src/components/molecules/YearQuarterFilter.tsx
+++ b/src/components/molecules/YearQuarterFilter.tsx
@@ -67,7 +67,7 @@ export function YearQuarterFilter({
   return (
     <div className={cn('flex items-center gap-2 flex-wrap min-w-0', className)}>
       <Select value={String(year)} onValueChange={(v) => onYearChange(Number(v))}>
-        <SelectTrigger className="w-[100px] h-9 text-sm">
+        <SelectTrigger className="min-w-[100px] w-auto h-9 text-sm">
           <SelectValue />
         </SelectTrigger>
         <SelectContent>
diff --git a/src/components/pricing-distribution/PriceDistributionDetail.tsx b/src/components/pricing-distribution/PriceDistributionDetail.tsx
index bed7ed4a..60777ee4 100644
--- a/src/components/pricing-distribution/PriceDistributionDetail.tsx
+++ b/src/components/pricing-distribution/PriceDistributionDetail.tsx
@@ -356,7 +356,7 @@ export function PriceDistributionDetail({ id, mode: propMode }: Props) {
           <CardTitle className="text-base">단가표 목록</CardTitle>
           <div className="flex items-center gap-3">
             <Select value={gradeFilter} onValueChange={setGradeFilter}>
-              <SelectTrigger className="h-8 w-[120px] text-sm">
+              <SelectTrigger className="h-8 min-w-[120px] w-auto text-sm">
                 <SelectValue placeholder="등급" />
               </SelectTrigger>
               <SelectContent>
diff --git a/src/components/process-management/RuleModal.tsx b/src/components/process-management/RuleModal.tsx
index 37a9f44e..d6a82f67 100644
--- a/src/components/process-management/RuleModal.tsx
+++ b/src/components/process-management/RuleModal.tsx
@@ -243,7 +243,7 @@ export function RuleModal({ open, onOpenChange, onAdd, editRule, processId, proc
             </div>
             <div className="flex items-center gap-2">
               <Select value={processFilter} onValueChange={setProcessFilter}>
-                <SelectTrigger className="w-[100px] h-8 text-xs">
+                <SelectTrigger className="min-w-[100px] w-auto h-8 text-xs">
                   <SelectValue placeholder="공정" />
                 </SelectTrigger>
                 <SelectContent>
@@ -260,7 +260,7 @@ export function RuleModal({ open, onOpenChange, onAdd, editRule, processId, proc
                 onValueChange={setCategoryFilter}
                 disabled={categoryFilterOptions.length <= 1}
               >
-                <SelectTrigger className="w-[100px] h-8 text-xs">
+                <SelectTrigger className="min-w-[100px] w-auto h-8 text-xs">
                   <SelectValue placeholder="구분" />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/quality/InspectionManagement/InspectionList.tsx b/src/components/quality/InspectionManagement/InspectionList.tsx
index c7cc3422..b127ba42 100644
--- a/src/components/quality/InspectionManagement/InspectionList.tsx
+++ b/src/components/quality/InspectionManagement/InspectionList.tsx
@@ -182,7 +182,7 @@ export function InspectionList() {
     () => (
       <div className="flex items-center gap-2">
         <Select value={calendarStatusFilter} onValueChange={setCalendarStatusFilter}>
-          <SelectTrigger className="w-[100px] h-8 text-xs">
+          <SelectTrigger className="min-w-[100px] w-auto h-8 text-xs">
             <SelectValue />
           </SelectTrigger>
           <SelectContent>
@@ -193,7 +193,7 @@ export function InspectionList() {
           </SelectContent>
         </Select>
         <Select value={calendarInspectorFilter} onValueChange={setCalendarInspectorFilter}>
-          <SelectTrigger className="w-[100px] h-8 text-xs">
+          <SelectTrigger className="min-w-[100px] w-auto h-8 text-xs">
             <SelectValue />
           </SelectTrigger>
           <SelectContent>
diff --git a/src/components/quotes/QuoteManagementClient.tsx b/src/components/quotes/QuoteManagementClient.tsx
index 49ec1b4a..8559dc15 100644
--- a/src/components/quotes/QuoteManagementClient.tsx
+++ b/src/components/quotes/QuoteManagementClient.tsx
@@ -311,7 +311,7 @@ export function QuoteManagementClient({
         <div className="flex items-center gap-2">
           {/* 제품분류 필터 */}
           <Select value={productCategoryFilter} onValueChange={setProductCategoryFilter}>
-            <SelectTrigger className="w-[100px]">
+            <SelectTrigger className="min-w-[100px] w-auto">
               <SelectValue placeholder="제품분류" />
             </SelectTrigger>
             <SelectContent>
@@ -324,7 +324,7 @@ export function QuoteManagementClient({
 
           {/* 상태 필터 */}
           <Select value={statusFilter} onValueChange={setStatusFilter}>
-            <SelectTrigger className="w-[100px]">
+            <SelectTrigger className="min-w-[100px] w-auto">
               <SelectValue placeholder="상태" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/reports/ComprehensiveAnalysis/index.tsx b/src/components/reports/ComprehensiveAnalysis/index.tsx
index 6deb6759..25f021d8 100644
--- a/src/components/reports/ComprehensiveAnalysis/index.tsx
+++ b/src/components/reports/ComprehensiveAnalysis/index.tsx
@@ -412,7 +412,7 @@ export default function ComprehensiveAnalysis({ initialData }: ComprehensiveAnal
             <div className="flex items-center justify-between mb-4">
               <SectionTitle title="오늘의 이슈" badge="warning" />
               <Select value={issueFilter} onValueChange={setIssueFilter}>
-                <SelectTrigger className="w-[140px]">
+                <SelectTrigger className="min-w-[140px] w-auto">
                   <SelectValue placeholder="필터 선택" />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/settings/AccountManagement/index.tsx b/src/components/settings/AccountManagement/index.tsx
index 3fe8d250..f3827391 100644
--- a/src/components/settings/AccountManagement/index.tsx
+++ b/src/components/settings/AccountManagement/index.tsx
@@ -252,7 +252,7 @@ export function AccountManagement() {
       tableHeaderActions: (
         <div className="flex items-center gap-2">
           <Select value={categoryFilter} onValueChange={setCategoryFilter}>
-            <SelectTrigger className="w-[130px] h-9">
+            <SelectTrigger className="min-w-[130px] w-auto h-9">
               <SelectValue placeholder="구분" />
             </SelectTrigger>
             <SelectContent>
@@ -262,7 +262,7 @@ export function AccountManagement() {
             </SelectContent>
           </Select>
           <Select value={institutionFilter} onValueChange={setInstitutionFilter}>
-            <SelectTrigger className="w-[150px] h-9">
+            <SelectTrigger className="min-w-[150px] w-auto h-9">
               <SelectValue placeholder="금융기관" />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/settings/AttendanceSettingsManagement/index.tsx b/src/components/settings/AttendanceSettingsManagement/index.tsx
index 3c01d59b..1c069d98 100644
--- a/src/components/settings/AttendanceSettingsManagement/index.tsx
+++ b/src/components/settings/AttendanceSettingsManagement/index.tsx
@@ -219,7 +219,7 @@ export function AttendanceSettingsManagement() {
                 onValueChange={handleRadiusChange}
                 disabled={!settings.gpsEnabled}
               >
-                <SelectTrigger className="w-[120px]">
+                <SelectTrigger className="min-w-[120px] w-auto">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/components/settings/NotificationSettings/index.tsx b/src/components/settings/NotificationSettings/index.tsx
index 62cf1324..74a0c7c8 100644
--- a/src/components/settings/NotificationSettings/index.tsx
+++ b/src/components/settings/NotificationSettings/index.tsx
@@ -77,7 +77,7 @@ function NotificationItemRow({ label, item, onChange, disabled }: NotificationIt
             }
             disabled={isDisabled}
           >
-            <SelectTrigger className="w-[140px] h-8">
+            <SelectTrigger className="min-w-[140px] w-auto h-8">
               <SelectValue />
             </SelectTrigger>
             <SelectContent>
diff --git a/src/components/settings/PaymentHistoryManagement/index.tsx b/src/components/settings/PaymentHistoryManagement/index.tsx
index bf6e9e70..69ba6b58 100644
--- a/src/components/settings/PaymentHistoryManagement/index.tsx
+++ b/src/components/settings/PaymentHistoryManagement/index.tsx
@@ -189,7 +189,7 @@ export function PaymentHistoryManagement({
   //   <div className="flex items-center gap-2 flex-wrap">
   //     {/* 정렬 */}
   //     <Select value={sortOption} onValueChange={(value) => setSortOption(value as SortOption)}>
-  //       <SelectTrigger className="w-[120px]">
+  //       <SelectTrigger className="min-w-[120px] w-auto">
   //         <SelectValue placeholder="정렬" />
   //       </SelectTrigger>
   //       <SelectContent>
diff --git a/src/components/templates/IntegratedListTemplateV2.tsx b/src/components/templates/IntegratedListTemplateV2.tsx
index e5406062..42b901f6 100644
--- a/src/components/templates/IntegratedListTemplateV2.tsx
+++ b/src/components/templates/IntegratedListTemplateV2.tsx
@@ -498,7 +498,7 @@ export function IntegratedListTemplateV2<T = any>({
                 value={(filterValues[field.key] as string) || 'all'}
                 onValueChange={(value) => onFilterChange(field.key, value)}
               >
-                <SelectTrigger className="w-[120px]">
+                <SelectTrigger className="min-w-[120px] w-auto">
                   <SelectValue placeholder={field.allOptionLabel || field.label} />
                 </SelectTrigger>
                 <SelectContent>
diff --git a/src/lib/utils/search.ts b/src/lib/utils/search.ts
new file mode 100644
index 00000000..b3c759f3
--- /dev/null
+++ b/src/lib/utils/search.ts
@@ -0,0 +1,139 @@
+/**
+ * Search & Filter Utilities
+ *
+ * 클라이언트 사이드 검색/필터링 공통 유틸리티.
+ * useMemo 내부의 반복적인 .filter() 체인을 선언적 파이프라인으로 대체.
+ *
+ * @example
+ * const filtered = useMemo(() => applyFilters(data, [
+ *   textFilter(searchQuery, ['vendorName', 'vendorCode', 'businessNumber']),
+ *   enumFilter('category', categoryFilter),
+ *   enumFilter('status', statusFilter),
+ * ]), [data, searchQuery, categoryFilter, statusFilter]);
+ */
+
+// ===== Types =====
+
+/** 필터 함수 타입 */
+export type FilterFn<T> = (data: T[]) => T[];
+
+/** 텍스트 검색 옵션 */
+export interface TextFilterOptions {
+  /** 대소문자 구분 여부 (기본값: false = case-insensitive) */
+  caseSensitive?: boolean;
+}
+
+// ===== Core Filter Functions =====
+
+/**
+ * 텍스트 검색 필터
+ *
+ * 빈 query는 전체 반환 (short-circuit).
+ * 기본 case-insensitive (한글에는 영향 없음).
+ */
+export function filterByText<T>(
+  data: T[],
+  query: string,
+  fields: (keyof T & string)[],
+  options?: TextFilterOptions
+): T[] {
+  if (!query || query.trim() === '') return data;
+
+  const caseSensitive = options?.caseSensitive ?? false;
+  const normalizedQuery = caseSensitive ? query : query.toLowerCase();
+
+  return data.filter((item) =>
+    fields.some((field) => {
+      const value = item[field];
+      if (value == null) return false;
+      const str = String(value);
+      return caseSensitive ? str.includes(normalizedQuery) : str.toLowerCase().includes(normalizedQuery);
+    })
+  );
+}
+
+/**
+ * Enum 필터 (단일 값 매칭)
+ *
+ * allValue와 일치하면 전체 반환 (short-circuit).
+ */
+export function filterByEnum<T>(
+  data: T[],
+  field: keyof T & string,
+  value: string,
+  allValue: string = 'all'
+): T[] {
+  if (value === allValue) return data;
+  return data.filter((item) => String(item[field]) === value);
+}
+
+/**
+ * 날짜 범위 필터 (YYYY-MM-DD 문자열 비교)
+ *
+ * startDate, endDate 모두 없으면 전체 반환.
+ */
+export function filterByDateRange<T>(
+  data: T[],
+  field: keyof T & string,
+  startDate?: string,
+  endDate?: string
+): T[] {
+  if (!startDate && !endDate) return data;
+
+  return data.filter((item) => {
+    const dateValue = String(item[field] ?? '');
+    if (!dateValue) return false;
+    if (startDate && dateValue < startDate) return false;
+    if (endDate && dateValue > endDate) return false;
+    return true;
+  });
+}
+
+// ===== Pipeline =====
+
+/**
+ * 필터 파이프라인
+ *
+ * 여러 필터 함수를 순차 적용. 각 필터는 빈 데이터에 대해 short-circuit.
+ */
+export function applyFilters<T>(data: T[], filters: FilterFn<T>[]): T[] {
+  return filters.reduce((result, filter) => {
+    if (result.length === 0) return result;
+    return filter(result);
+  }, data);
+}
+
+// ===== Factory Functions (for applyFilters) =====
+
+/**
+ * textFilter 팩토리 — applyFilters용
+ */
+export function textFilter<T>(
+  query: string,
+  fields: (keyof T & string)[],
+  options?: TextFilterOptions
+): FilterFn<T> {
+  return (data) => filterByText(data, query, fields, options);
+}
+
+/**
+ * enumFilter 팩토리 — applyFilters용
+ */
+export function enumFilter<T>(
+  field: keyof T & string,
+  value: string,
+  allValue: string = 'all'
+): FilterFn<T> {
+  return (data) => filterByEnum(data, field, value, allValue);
+}
+
+/**
+ * dateRangeFilter 팩토리 — applyFilters용
+ */
+export function dateRangeFilter<T>(
+  field: keyof T & string,
+  startDate?: string,
+  endDate?: string
+): FilterFn<T> {
+  return (data) => filterByDateRange(data, field, startDate, endDate);
+}
diff --git a/src/lib/utils/status-config.ts b/src/lib/utils/status-config.ts
index 5b387e6a..b92e09ae 100644
--- a/src/lib/utils/status-config.ts
+++ b/src/lib/utils/status-config.ts
@@ -314,4 +314,82 @@ export const RECEIVING_STATUS_CONFIG = createStatusConfig({
   rejected: { label: '반품', style: 'destructive' },
 }, { includeAll: true });
 
+// ============================================================
+// 회계 도메인 상태 설정
+// ============================================================
+
+/**
+ * 악성채권 추심 상태 (커스텀 border 스타일)
+ */
+export const BAD_DEBT_COLLECTION_STATUS_CONFIG = createStatusConfig({
+  collecting: { label: '추심중', style: 'border-orange-300 text-orange-600 bg-orange-50' },
+  legalAction: { label: '법적조치', style: 'border-red-300 text-red-600 bg-red-50' },
+  recovered: { label: '회수완료', style: 'border-green-300 text-green-600 bg-green-50' },
+  badDebt: { label: '대손처리', style: 'border-gray-300 text-gray-600 bg-gray-50' },
+}, { includeAll: true });
+
+/**
+ * 세금계산서 상태
+ */
+export const TAX_INVOICE_STATUS_CONFIG = createStatusConfig({
+  pending: { label: '미분개', style: 'bg-yellow-100 text-yellow-700' },
+  journalized: { label: '분개완료', style: 'bg-green-100 text-green-700' },
+  error: { label: '오류', style: 'bg-red-100 text-red-700' },
+});
+
+/**
+ * 어음 상태 (수취/발행 공통 색상)
+ */
+export const BILL_STATUS_CONFIG = createStatusConfig({
+  stored: { label: '보관중', style: 'info' },
+  maturityAlert: { label: '만기입금(7일전)', style: 'warning' },
+  maturityResult: { label: '만기결과', style: 'orange' },
+  paymentComplete: { label: '결제완료', style: 'success' },
+  collectionRequest: { label: '추심의뢰', style: 'purple' },
+  collectionComplete: { label: '추심완료', style: 'bg-teal-100 text-teal-800' },
+  suing: { label: '추소중', style: 'destructive' },
+  dishonored: { label: '부도', style: 'muted' },
+});
+
+/**
+ * 매출 상태
+ */
+export const SALES_STATUS_CONFIG = createStatusConfig({
+  monthlyClose: { label: '당월마감', style: 'success' },
+  lastMonth: { label: '전월', style: 'default' },
+  agreed: { label: '합의', style: 'info' },
+  outstanding: { label: '미수', style: 'destructive' },
+}, { includeAll: true });
+
+/**
+ * 입금 상태
+ */
+export const DEPOSIT_STATUS_CONFIG = createStatusConfig({
+  inputWaiting: { label: '입력대기', style: 'warning' },
+  requesting: { label: '신청중', style: 'info' },
+  rejected: { label: '반려', style: 'destructive' },
+  pending: { label: '보류', style: 'default' },
+  incomplete: { label: '미완', style: 'orange' },
+  error: { label: '오류', style: 'destructive' },
+  confirmed: { label: '확정완료', style: 'success' },
+});
+
+/**
+ * 지급 상태 (지출 예상 내역)
+ */
+export const PAYMENT_STATUS_CONFIG = createStatusConfig({
+  pending: { label: '미지급', style: 'warning' },
+  partial: { label: '부분지급', style: 'orange' },
+  paid: { label: '지급완료', style: 'success' },
+  overdue: { label: '연체', style: 'destructive' },
+}, { includeAll: true });
+
+/**
+ * 매칭 상태 (일일일보)
+ */
+export const MATCH_STATUS_CONFIG = createStatusConfig({
+  matched: { label: '매칭', style: 'bg-green-100 text-green-700' },
+  unmatched: { label: '비매칭', style: 'bg-orange-100 text-orange-700' },
+});
+
 export default createStatusConfig;