refactor(WEB): 회계/견적/설정/생산 등 전반적 코드 개선 및 공통화 2차

- 회계 모듈 전면 개선: 청구/입금/출금/매입/매출/세금계산서/일반전표/거래처원장 등
- 견적 모듈 금액 포맷/할인/수식/미리보기 등 코드 정리
- 설정 모듈: 계정관리/직급/직책/권한 상세 간소화
- 생산 모듈: 작업지시서/작업자화면/검수 문서 코드 정리
- UniversalListPage 엑셀 다운로드 및 필터 기능 확장
- 대시보드/게시판/수주 등 날짜 유틸 공통화 적용
- claudedocs 문서 인덱스 업데이트

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

src/components/pricing/PricingFinalizeDialog.tsx

@@ -14,6 +14,7 @@ import {
 } from '@/components/ui/dialog';
 import { Button } from '@/components/ui/button';
 import { Lock, CheckCircle2 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface PricingFinalizeDialogProps {
   open: boolean;
@@ -56,13 +57,13 @@ export function PricingFinalizeDialog({
             <div className="flex justify-between">
               <span className="text-muted-foreground">매입단가:</span>
               <span className="font-semibold">
-                {purchasePrice?.toLocaleString() || '-'}원
+                {formatNumber(purchasePrice)}원
               </span>
             </div>
             <div className="flex justify-between">
               <span className="text-muted-foreground">판매단가:</span>
               <span className="font-semibold">
-                {salesPrice?.toLocaleString() || '-'}원
+                {formatNumber(salesPrice)}원
               </span>
             </div>
             <div className="flex justify-between">

src/components/pricing/PricingFormClient.tsx

@@ -14,6 +14,7 @@
 import { useState, useEffect, useCallback, useMemo } from 'react';
 import { useRouter } from 'next/navigation';
 import { getTodayString } from '@/lib/utils/date';
+import { formatNumber } from '@/lib/utils/amount';
 import {
   DollarSign,
   Package,
@@ -547,29 +548,29 @@ export function PricingFormClient({
               <div className="space-y-1 text-sm">
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">입고가:</span>
-                  <span>{(purchasePrice || 0).toLocaleString()}원</span>
+                  <span>{formatNumber(purchasePrice || 0)}원</span>
                 </div>
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">가공비:</span>
-                  <span>{(processingCost || 0).toLocaleString()}원</span>
+                  <span>{formatNumber(processingCost || 0)}원</span>
                 </div>
                 <Separator className="my-2" />
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">소계:</span>
-                  <span>{((purchasePrice || 0) + (processingCost || 0)).toLocaleString()}원</span>
+                  <span>{formatNumber((purchasePrice || 0) + (processingCost || 0))}원</span>
                 </div>
                 {loss > 0 && (
                   <div className="flex justify-between text-orange-600">
                     <span>LOSS ({loss}%):</span>
                     <span>
-                      +{(((purchasePrice || 0) + (processingCost || 0)) * (loss / 100)).toLocaleString()}원
+                      +{formatNumber(((purchasePrice || 0) + (processingCost || 0)) * (loss / 100))}원
                     </span>
                   </div>
                 )}
                 <Separator className="my-2" />
                 <div className="flex justify-between font-semibold text-base">
                   <span className="text-blue-900">LOSS 적용 원가:</span>
-                  <span className="text-blue-600">{costWithLoss.toLocaleString()}원</span>
+                  <span className="text-blue-600">{formatNumber(costWithLoss)}원</span>
                 </div>
               </div>
             </div>
@@ -679,17 +680,17 @@ export function PricingFormClient({
               <div className="space-y-1 text-sm">
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">LOSS 적용 원가:</span>
-                  <span>{costWithLoss.toLocaleString()}원</span>
+                  <span>{formatNumber(costWithLoss)}원</span>
                 </div>
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">판매단가:</span>
-                  <span>{salesPrice.toLocaleString()}원</span>
+                  <span>{formatNumber(salesPrice)}원</span>
                 </div>
                 <Separator className="my-2" />
                 <div className="flex justify-between font-semibold text-base">
                   <span className="text-green-900">마진:</span>
                   <span className="text-green-600">
-                    {marginAmount.toLocaleString()}원 ({marginRate.toFixed(1)}%)
+                    {formatNumber(marginAmount)}원 ({marginRate.toFixed(1)}%)
                   </span>
                 </div>
               </div>

src/components/pricing/PricingHistoryDialog.tsx

@@ -15,6 +15,7 @@ import { Badge } from '@/components/ui/badge';
 import { getPresetStyle } from '@/lib/utils/status-config';
 import { Separator } from '@/components/ui/separator';
 import { History } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import type { PricingData } from './types';
 
 interface PricingHistoryDialogProps {
@@ -66,19 +67,19 @@ export function PricingHistoryDialog({
                 <div>
                   <span className="text-muted-foreground">매입단가:</span>
                   <div className="font-semibold">
-                    {pricingData.purchasePrice?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.purchasePrice)}원
                   </div>
                 </div>
                 <div>
                   <span className="text-muted-foreground">가공비:</span>
                   <div className="font-semibold">
-                    {pricingData.processingCost?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.processingCost)}원
                   </div>
                 </div>
                 <div>
                   <span className="text-muted-foreground">판매단가:</span>
                   <div className="font-semibold">
-                    {pricingData.salesPrice?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.salesPrice)}원
                   </div>
                 </div>
                 <div>
@@ -118,19 +119,19 @@ export function PricingHistoryDialog({
                   <div>
                     <span className="text-muted-foreground">매입단가:</span>
                     <div>
-                      {revision.previousData?.purchasePrice?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.purchasePrice)}원
                     </div>
                   </div>
                   <div>
                     <span className="text-muted-foreground">가공비:</span>
                     <div>
-                      {revision.previousData?.processingCost?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.processingCost)}원
                     </div>
                   </div>
                   <div>
                     <span className="text-muted-foreground">판매단가:</span>
                     <div>
-                      {revision.previousData?.salesPrice?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.salesPrice)}원
                     </div>
                   </div>
                   <div>

src/components/pricing/PricingListClient.tsx

@@ -31,6 +31,7 @@ import {
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
 import type { PricingListItem, ItemType } from './types';
 import { ITEM_TYPE_LABELS, ITEM_TYPE_COLORS } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface PricingListClientProps {
   initialData: PricingListItem[];
@@ -100,8 +101,8 @@ export function PricingListClient({
 
   // 금액 포맷팅
   const formatPrice = (price?: number) => {
-    if (price === undefined || price === null) return '-';
-    return `${price.toLocaleString()}원`;
+    if (price == null) return '-';
+    return `${formatNumber(price)}원`;
   };
 
   // 품목 유형 Badge 렌더링