diff --git a/src/contexts/budget/hooks/useBudgetDataState.ts b/src/contexts/budget/hooks/useBudgetDataState.ts
new file mode 100644
index 0000000..e25239f
--- /dev/null
+++ b/src/contexts/budget/hooks/useBudgetDataState.ts
@@ -0,0 +1,69 @@
+
+import { useState, useEffect, useCallback } from 'react';
+import { BudgetData, BudgetPeriod } from '../types';
+import { 
+  loadBudgetDataFromStorage, 
+  saveBudgetDataToStorage, 
+  clearAllBudgetData 
+} from '../storageUtils';
+import { toast } from '@/components/ui/use-toast';
+import { 
+  calculateUpdatedBudgetData,
+  calculateSpentAmounts
+} from '../budgetUtils';
+
+// 예산 데이터 상태 관리 훅
+export const useBudgetDataState = (transactions: any[]) => {
+  const [budgetData, setBudgetData] = useState<BudgetData>(loadBudgetDataFromStorage());
+  const [selectedTab, setSelectedTab] = useState<BudgetPeriod>("daily");
+
+  // 지출 금액 업데이트
+  useEffect(() => {
+    // 스토리지에서 데이터 로드
+    const loadedBudgetData = loadBudgetDataFromStorage();
+    
+    // 지출 금액 업데이트
+    const updatedBudgetData = calculateSpentAmounts(transactions, loadedBudgetData);
+    
+    // 상태 및 스토리지 모두 업데이트
+    setBudgetData(updatedBudgetData);
+    saveBudgetDataToStorage(updatedBudgetData);
+    
+    // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
+    window.dispatchEvent(new Event('budgetDataUpdated'));
+  }, [transactions]);
+
+  // 예산 목표 업데이트 함수
+  const handleBudgetGoalUpdate = useCallback((
+    type: BudgetPeriod, 
+    amount: number, 
+    newCategoryBudgets?: Record<string, number>
+  ) => {
+    // 월간 예산 직접 업데이트 (카테고리 예산이 없는 경우)
+    if (!newCategoryBudgets) {
+      const updatedBudgetData = calculateUpdatedBudgetData(budgetData, type, amount);
+      setBudgetData(updatedBudgetData);
+      saveBudgetDataToStorage(updatedBudgetData);
+      
+      toast({
+        title: "목표 업데이트 완료",
+        description: `${type === 'daily' ? '일일' : type === 'weekly' ? '주간' : '월간'} 목표가 ${amount.toLocaleString()}원으로 설정되었습니다.`
+      });
+    }
+  }, [budgetData]);
+
+  // 예산 데이터 초기화 함수
+  const resetBudgetData = useCallback(() => {
+    clearAllBudgetData();
+    setBudgetData(loadBudgetDataFromStorage());
+    console.log('예산 데이터가 초기화되었습니다.');
+  }, []);
+
+  return {
+    budgetData,
+    selectedTab,
+    setSelectedTab,
+    handleBudgetGoalUpdate,
+    resetBudgetData
+  };
+};
diff --git a/src/contexts/budget/hooks/useCategoryBudgetState.ts b/src/contexts/budget/hooks/useCategoryBudgetState.ts
new file mode 100644
index 0000000..e5113b6
--- /dev/null
+++ b/src/contexts/budget/hooks/useCategoryBudgetState.ts
@@ -0,0 +1,37 @@
+
+import { useState, useEffect, useCallback } from 'react';
+import { 
+  loadCategoryBudgetsFromStorage, 
+  saveCategoryBudgetsToStorage, 
+  clearAllCategoryBudgets 
+} from '../storageUtils';
+
+// 카테고리 예산 상태 관리 훅
+export const useCategoryBudgetState = () => {
+  const [categoryBudgets, setCategoryBudgets] = useState<Record<string, number>>(
+    loadCategoryBudgetsFromStorage()
+  );
+
+  // 카테고리 예산 업데이트 함수
+  const updateCategoryBudgets = useCallback((newCategoryBudgets: Record<string, number>) => {
+    setCategoryBudgets(newCategoryBudgets);
+    saveCategoryBudgetsToStorage(newCategoryBudgets);
+    
+    // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
+    window.dispatchEvent(new Event('categoryBudgetsUpdated'));
+  }, []);
+
+  // 카테고리 예산 초기화 함수
+  const resetCategoryBudgets = useCallback(() => {
+    clearAllCategoryBudgets();
+    setCategoryBudgets(loadCategoryBudgetsFromStorage());
+    console.log('카테고리 예산이 초기화되었습니다.');
+  }, []);
+
+  return {
+    categoryBudgets,
+    setCategoryBudgets,
+    updateCategoryBudgets,
+    resetCategoryBudgets
+  };
+};
diff --git a/src/contexts/budget/hooks/useCategorySpending.ts b/src/contexts/budget/hooks/useCategorySpending.ts
new file mode 100644
index 0000000..27d7648
--- /dev/null
+++ b/src/contexts/budget/hooks/useCategorySpending.ts
@@ -0,0 +1,17 @@
+
+import { useCallback } from 'react';
+import { Transaction } from '../types';
+import { calculateCategorySpending } from '../budgetUtils';
+
+// 카테고리별 지출 계산 훅
+export const useCategorySpending = (
+  transactions: Transaction[], 
+  categoryBudgets: Record<string, number>
+) => {
+  // 카테고리별 지출 계산
+  const getCategorySpending = useCallback(() => {
+    return calculateCategorySpending(transactions, categoryBudgets);
+  }, [transactions, categoryBudgets]);
+
+  return { getCategorySpending };
+};
diff --git a/src/contexts/budget/hooks/useTransactionState.ts b/src/contexts/budget/hooks/useTransactionState.ts
new file mode 100644
index 0000000..31cce47
--- /dev/null
+++ b/src/contexts/budget/hooks/useTransactionState.ts
@@ -0,0 +1,85 @@
+
+import { useState, useEffect, useCallback } from 'react';
+import { Transaction } from '../types';
+import { 
+  loadTransactionsFromStorage, 
+  saveTransactionsToStorage, 
+  clearAllTransactions 
+} from '../storageUtils';
+import { toast } from '@/components/ui/use-toast';
+
+// 트랜잭션 상태 관리 훅
+export const useTransactionState = () => {
+  const [transactions, setTransactions] = useState<Transaction[]>([]);
+
+  // 초기 트랜잭션 로드
+  useEffect(() => {
+    const loadTransactions = () => {
+      const storedTransactions = loadTransactionsFromStorage();
+      setTransactions(storedTransactions);
+    };
+
+    loadTransactions();
+
+    // 이벤트 리스너를 추가하여 다른 컴포넌트에서 변경 시 업데이트
+    window.addEventListener('storage', loadTransactions);
+    return () => {
+      window.removeEventListener('storage', loadTransactions);
+    };
+  }, []);
+
+  // 트랜잭션 추가 함수
+  const addTransaction = useCallback((newTransaction: Transaction) => {
+    setTransactions(prev => {
+      const updated = [newTransaction, ...prev];
+      saveTransactionsToStorage(updated);
+      return updated;
+    });
+  }, []);
+
+  // 트랜잭션 업데이트 함수
+  const updateTransaction = useCallback((updatedTransaction: Transaction) => {
+    setTransactions(prev => {
+      const updated = prev.map(transaction => 
+        transaction.id === updatedTransaction.id ? updatedTransaction : transaction
+      );
+      saveTransactionsToStorage(updated);
+      return updated;
+    });
+
+    // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
+    window.dispatchEvent(new Event('transactionUpdated'));
+  }, []);
+
+  // 트랜잭션 삭제 함수
+  const deleteTransaction = useCallback((transactionId: string) => {
+    setTransactions(prev => {
+      const updated = prev.filter(transaction => transaction.id !== transactionId);
+      saveTransactionsToStorage(updated);
+      return updated;
+    });
+
+    toast({
+      title: "지출이 삭제되었습니다",
+      description: "지출 항목이 성공적으로 삭제되었습니다.",
+    });
+
+    // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
+    window.dispatchEvent(new Event('transactionDeleted'));
+  }, []);
+
+  // 트랜잭션 초기화 함수
+  const resetTransactions = useCallback(() => {
+    clearAllTransactions();
+    setTransactions([]);
+    console.log('모든 트랜잭션이 초기화되었습니다.');
+  }, []);
+
+  return {
+    transactions,
+    addTransaction,
+    updateTransaction,
+    deleteTransaction,
+    resetTransactions
+  };
+};
diff --git a/src/contexts/budget/index.ts b/src/contexts/budget/index.ts
index 0140c4d..896260e 100644
--- a/src/contexts/budget/index.ts
+++ b/src/contexts/budget/index.ts
@@ -1,4 +1,11 @@
 
-export * from './types';
 export * from './BudgetContext';
+export * from './types';
 export * from './budgetUtils';
+export * from './storageUtils';
+
+// Export hooks
+export * from './hooks/useTransactionState';
+export * from './hooks/useBudgetDataState';
+export * from './hooks/useCategoryBudgetState';
+export * from './hooks/useCategorySpending';
diff --git a/src/contexts/budget/useBudgetState.ts b/src/contexts/budget/useBudgetState.ts
index c0c9ba1..9cc5eb2 100644
--- a/src/contexts/budget/useBudgetState.ts
+++ b/src/contexts/budget/useBudgetState.ts
@@ -1,82 +1,43 @@
 
-import { useState, useEffect, useCallback } from 'react';
-import { BudgetData, BudgetPeriod, Transaction } from './types';
+import { useCallback, useEffect } from 'react';
+import { BudgetPeriod } from './types';
 import { toast } from '@/components/ui/use-toast';
-import { 
-  loadTransactionsFromStorage, 
-  saveTransactionsToStorage, 
-  loadCategoryBudgetsFromStorage, 
-  saveCategoryBudgetsToStorage, 
-  loadBudgetDataFromStorage, 
-  saveBudgetDataToStorage,
+import { useTransactionState } from './hooks/useTransactionState';
+import { useCategoryBudgetState } from './hooks/useCategoryBudgetState';
+import { useBudgetDataState } from './hooks/useBudgetDataState';
+import { useCategorySpending } from './hooks/useCategorySpending';
+import {
   clearAllTransactions,
   clearAllCategoryBudgets,
   clearAllBudgetData
 } from './storageUtils';
-import { 
-  calculateCategorySpending, 
-  calculateSpentAmounts,
-  calculateUpdatedBudgetData
-} from './budgetUtils';
 
 export const useBudgetState = () => {
-  // 상태 초기화
-  const [selectedTab, setSelectedTab] = useState<BudgetPeriod>("daily");
-  const [transactions, setTransactions] = useState<Transaction[]>([]);
-  const [categoryBudgets, setCategoryBudgets] = useState<Record<string, number>>(loadCategoryBudgetsFromStorage());
-  const [budgetData, setBudgetData] = useState<BudgetData>(loadBudgetDataFromStorage());
-
-  // 데이터 리셋 함수
-  const resetBudgetData = useCallback(() => {
-    console.log('BudgetContext에서 데이터 리셋 시작');
-    
-    // 로컬 스토리지 초기화
-    clearAllTransactions();
-    clearAllCategoryBudgets();
-    clearAllBudgetData();
-    
-    // 메모리내 상태 초기화
-    setTransactions([]);
-    setCategoryBudgets(loadCategoryBudgetsFromStorage());
-    setBudgetData(loadBudgetDataFromStorage());
-    
-    console.log('BudgetContext에서 데이터 리셋 완료');
-  }, []);
-
-  // 트랜잭션 로드
-  useEffect(() => {
-    const loadTransactions = () => {
-      const storedTransactions = loadTransactionsFromStorage();
-      setTransactions(storedTransactions);
-    };
-
-    loadTransactions();
-
-    // 지출 내역이 변경될 때마다 업데이트되도록 이벤트 리스너를 추가합니다
-    window.addEventListener('storage', loadTransactions);
-    return () => {
-      window.removeEventListener('storage', loadTransactions);
-    };
-  }, []);
-
-  // 지출 계산 및 업데이트
-  useEffect(() => {
-    // 스토리지에서 데이터 로드
-    const loadedBudgetData = loadBudgetDataFromStorage();
-    
-    // 지출 금액 업데이트
-    const updatedBudgetData = calculateSpentAmounts(transactions, loadedBudgetData);
-    
-    // 상태 및 스토리지 모두 업데이트
-    setBudgetData(updatedBudgetData);
-    saveBudgetDataToStorage(updatedBudgetData);
-    
-    // 트랜잭션 변경 내용도 저장
-    saveTransactionsToStorage(transactions);
-    
-    // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
-    window.dispatchEvent(new Event('budgetDataUpdated'));
-  }, [transactions]);
+  // 각 상태 관리 훅 사용
+  const { 
+    transactions, 
+    addTransaction, 
+    updateTransaction, 
+    deleteTransaction,
+    resetTransactions
+  } = useTransactionState();
+  
+  const { 
+    categoryBudgets, 
+    setCategoryBudgets, 
+    updateCategoryBudgets,
+    resetCategoryBudgets
+  } = useCategoryBudgetState();
+  
+  const { 
+    budgetData, 
+    selectedTab, 
+    setSelectedTab, 
+    handleBudgetGoalUpdate,
+    resetBudgetData: resetBudgetDataInternal
+  } = useBudgetDataState(transactions);
+  
+  const { getCategorySpending } = useCategorySpending(transactions, categoryBudgets);
 
   // 카테고리별 예산 및 지출 계산
   useEffect(() => {
@@ -84,61 +45,49 @@ export const useBudgetState = () => {
     const totalDailyBudget = Math.round(totalMonthlyBudget / 30);
     const totalWeeklyBudget = Math.round(totalMonthlyBudget / 4.3);
 
-    setBudgetData(prev => {
-      const updatedBudgetData = {
-        daily: {
-          targetAmount: totalDailyBudget,
-          spentAmount: prev.daily.spentAmount,
-          remainingAmount: totalDailyBudget - prev.daily.spentAmount
-        },
-        weekly: {
-          targetAmount: totalWeeklyBudget,
-          spentAmount: prev.weekly.spentAmount,
-          remainingAmount: totalWeeklyBudget - prev.weekly.spentAmount
-        },
-        monthly: {
-          targetAmount: totalMonthlyBudget,
-          spentAmount: prev.monthly.spentAmount,
-          remainingAmount: totalMonthlyBudget - prev.monthly.spentAmount
-        }
-      };
-      
-      // 저장 과정 강화 - 예산 데이터 저장
-      try {
-        saveBudgetDataToStorage(updatedBudgetData);
-        console.log('예산 데이터가 저장되었습니다:', updatedBudgetData);
-      } catch (error) {
-        console.error('예산 데이터 저장 중 오류:', error);
+    const updatedBudgetData = {
+      daily: {
+        targetAmount: totalDailyBudget,
+        spentAmount: budgetData.daily.spentAmount,
+        remainingAmount: totalDailyBudget - budgetData.daily.spentAmount
+      },
+      weekly: {
+        targetAmount: totalWeeklyBudget,
+        spentAmount: budgetData.weekly.spentAmount,
+        remainingAmount: totalWeeklyBudget - budgetData.weekly.spentAmount
+      },
+      monthly: {
+        targetAmount: totalMonthlyBudget,
+        spentAmount: budgetData.monthly.spentAmount,
+        remainingAmount: totalMonthlyBudget - budgetData.monthly.spentAmount
       }
-      
-      return updatedBudgetData;
-    });
-    
-    // 저장 과정 강화 - 카테고리 예산 저장
-    try {
-      saveCategoryBudgetsToStorage(categoryBudgets);
-      console.log('카테고리 예산이 저장되었습니다:', categoryBudgets);
-    } catch (error) {
-      console.error('카테고리 예산 저장 중 오류:', error);
-    }
+    };
     
     // 로컬 이벤트 발생 (다른 컴포넌트에서 변경 감지하도록)
     window.dispatchEvent(new Event('categoryBudgetsUpdated'));
-  }, [categoryBudgets]);
+  }, [categoryBudgets, budgetData]);
 
-  // 카테고리별 지출 계산
-  const getCategorySpending = () => {
-    return calculateCategorySpending(transactions, categoryBudgets);
-  };
+  // 모든 데이터 리셋 함수
+  const resetBudgetData = useCallback(() => {
+    console.log('BudgetContext에서 데이터 리셋 시작');
+    
+    // 로컬 스토리지 초기화
+    resetTransactions();
+    resetCategoryBudgets();
+    resetBudgetDataInternal();
+    
+    console.log('BudgetContext에서 데이터 리셋 완료');
+  }, [resetTransactions, resetCategoryBudgets, resetBudgetDataInternal]);
 
-  // 예산 목표 업데이트 함수
-  const handleBudgetGoalUpdate = (type: BudgetPeriod, amount: number, newCategoryBudgets?: Record<string, number>) => {
+  // 확장된 예산 목표 업데이트 함수
+  const extendedBudgetGoalUpdate = (
+    type: BudgetPeriod, 
+    amount: number, 
+    newCategoryBudgets?: Record<string, number>
+  ) => {
     // 카테고리 예산이 직접 업데이트된 경우
     if (newCategoryBudgets) {
-      setCategoryBudgets(newCategoryBudgets);
-      
-      // 저장 과정 추가
-      saveCategoryBudgetsToStorage(newCategoryBudgets);
+      updateCategoryBudgets(newCategoryBudgets);
       
       toast({
         title: "카테고리 예산 업데이트 완료",
@@ -157,48 +106,11 @@ export const useBudgetState = () => {
         updatedCategoryBudgets[category] = Math.round(categoryBudgets[category] * ratio);
       });
       
-      setCategoryBudgets(updatedCategoryBudgets);
-      saveCategoryBudgetsToStorage(updatedCategoryBudgets);
+      updateCategoryBudgets(updatedCategoryBudgets);
     } else {
       // 일일이나 주간 예산이 직접 업데이트되는 경우
-      const updatedBudgetData = calculateUpdatedBudgetData(budgetData, type, amount);
-      setBudgetData(updatedBudgetData);
-      saveBudgetDataToStorage(updatedBudgetData);
+      handleBudgetGoalUpdate(type, amount);
     }
-    
-    toast({
-      title: "목표 업데이트 완료",
-      description: `${type === 'daily' ? '일일' : type === 'weekly' ? '주간' : '월간'} 목표가 ${amount.toLocaleString()}원으로 설정되었습니다.`
-    });
-  };
-
-  // 트랜잭션 추가 함수 추가
-  const addTransaction = (newTransaction: Transaction) => {
-    setTransactions(prev => {
-      const updated = [newTransaction, ...prev];
-      saveTransactionsToStorage(updated);
-      return updated;
-    });
-  };
-
-  // 트랜잭션 업데이트 처리
-  const updateTransaction = (updatedTransaction: Transaction) => {
-    setTransactions(prev => {
-      const updated = prev.map(transaction => 
-        transaction.id === updatedTransaction.id ? updatedTransaction : transaction
-      );
-      saveTransactionsToStorage(updated);
-      return updated;
-    });
-  };
-
-  // 트랜잭션 삭제 함수 추가
-  const deleteTransaction = (transactionId: string) => {
-    setTransactions(prev => {
-      const updated = prev.filter(transaction => transaction.id !== transactionId);
-      saveTransactionsToStorage(updated);
-      return updated;
-    });
   };
 
   return {
@@ -210,7 +122,7 @@ export const useBudgetState = () => {
     addTransaction,
     updateTransaction,
     deleteTransaction,
-    handleBudgetGoalUpdate,
+    handleBudgetGoalUpdate: extendedBudgetGoalUpdate,
     getCategorySpending,
     resetBudgetData
   };