diff --git a/src/components/BudgetProgressCard.tsx b/src/components/BudgetProgressCard.tsx
index 1263715..e23ccf3 100644
--- a/src/components/BudgetProgressCard.tsx
+++ b/src/components/BudgetProgressCard.tsx
@@ -1,7 +1,7 @@
 
 import React, { useEffect, useState } from 'react';
 import BudgetTabContent from './BudgetTabContent';
-import { BudgetPeriod, BudgetData } from '@/contexts/budget/BudgetContext';
+import { BudgetPeriod, BudgetData } from '@/contexts/budget/types';
 
 interface BudgetProgressCardProps {
   budgetData: BudgetData;
diff --git a/src/components/home/HomeContent.tsx b/src/components/home/HomeContent.tsx
index a2b10f3..2440378 100644
--- a/src/components/home/HomeContent.tsx
+++ b/src/components/home/HomeContent.tsx
@@ -4,9 +4,9 @@ import BudgetProgressCard from '@/components/BudgetProgressCard';
 import BudgetCategoriesSection from '@/components/BudgetCategoriesSection';
 import RecentTransactionsSection from '@/components/RecentTransactionsSection';
 import EmptyState from './EmptyState';
-import { BudgetPeriod, BudgetData } from '@/contexts/budget/BudgetContext';
+import { BudgetPeriod } from '@/contexts/budget/BudgetContext';
 import { formatCurrency, calculatePercentage } from '@/utils/formatters';
-import { Transaction } from '@/contexts/budget/types';
+import { Transaction, BudgetData } from '@/contexts/budget/types';
 
 interface HomeContentProps {
   transactions: Transaction[];
diff --git a/src/contexts/budget/budgetUtils.ts b/src/contexts/budget/budgetUtils.ts
index 6458d24..07cb20f 100644
--- a/src/contexts/budget/budgetUtils.ts
+++ b/src/contexts/budget/budgetUtils.ts
@@ -1,24 +1,154 @@
 
-// 분리된 유틸리티 파일들에서 함수와 상수를 재내보내기
-export { 
-  DEFAULT_CATEGORY_BUDGETS,
-  DEFAULT_MONTHLY_BUDGET, 
-  getInitialBudgetData 
-} from './utils/constants';
+import { BudgetData, Transaction } from './types';
+import { format } from 'date-fns';
 
-export { 
-  calculateCategorySpending 
-} from './utils/categoryUtils';
+// 기본 예산 데이터
+export const getInitialBudgetData = (): BudgetData => ({
+  daily: {
+    targetAmount: 0,
+    spentAmount: 0,
+    remainingAmount: 0
+  },
+  weekly: {
+    targetAmount: 0,
+    spentAmount: 0,
+    remainingAmount: 0
+  },
+  monthly: {
+    targetAmount: 0,
+    spentAmount: 0,
+    remainingAmount: 0
+  }
+});
 
-export { 
-  calculateUpdatedBudgetData 
-} from './utils/budgetCalculation';
+// 예산 데이터 스토리지에서 로드
+export const safelyLoadBudgetData = (): BudgetData => {
+  try {
+    const budgetDataStr = localStorage.getItem('budgetData');
+    
+    if (budgetDataStr) {
+      const parsedData = JSON.parse(budgetDataStr);
+      
+      // 데이터 구조 검증 (필요한 키가 있는지 확인)
+      if (parsedData && 
+          typeof parsedData === 'object' && 
+          'daily' in parsedData && 
+          'weekly' in parsedData && 
+          'monthly' in parsedData) {
+        return parsedData;
+      } else {
+        console.warn('저장된 예산 데이터 구조가 유효하지 않습니다. 기본값을 반환합니다.');
+      }
+    }
+  } catch (error) {
+    console.error('예산 데이터 로드 중 오류:', error);
+  }
+  
+  // 오류 발생 또는 유효하지 않은 데이터인 경우 기본값 반환
+  return getInitialBudgetData();
+};
 
-export { 
-  calculateSpentAmounts 
-} from './utils/spendingCalculation';
+// 지출 금액 계산 함수
+export const calculateSpentAmounts = (transactions: Transaction[], budgetData: BudgetData): BudgetData => {
+  // 기존 예산 데이터 복사
+  const newBudgetData = JSON.parse(JSON.stringify(budgetData));
+  
+  // 지출 트랜잭션만 필터링
+  const expenseTransactions = transactions.filter(t => t.type === 'expense');
+  
+  // 현재 날짜 정보
+  const now = new Date();
+  const currentDay = now.getDate();
+  const currentMonth = now.getMonth();
+  const currentYear = now.getFullYear();
+  const todayStr = format(now, 'yyyy-MM-dd');
+  
+  // 월간 지출 합계 (현재 월의 모든 지출)
+  const monthlyExpenses = expenseTransactions.filter(t => {
+    try {
+      const transactionDate = new Date(t.date);
+      return (
+        transactionDate.getMonth() === currentMonth &&
+        transactionDate.getFullYear() === currentYear
+      );
+    } catch (e) {
+      return false; // 날짜 파싱 오류 시 포함하지 않음
+    }
+  });
+  
+  // 주간 지출 합계 (최근 7일)
+  const weeklyExpenses = expenseTransactions.filter(t => {
+    try {
+      const transactionDate = new Date(t.date);
+      const diffTime = now.getTime() - transactionDate.getTime();
+      const diffDays = diffTime / (1000 * 3600 * 24);
+      return diffDays <= 7;
+    } catch (e) {
+      return false;
+    }
+  });
+  
+  // 일일 지출 합계 (오늘)
+  const dailyExpenses = expenseTransactions.filter(t => {
+    try {
+      const transactionDateStr = format(new Date(t.date), 'yyyy-MM-dd');
+      return transactionDateStr === todayStr;
+    } catch (e) {
+      return false;
+    }
+  });
+  
+  // 계산된 지출 금액
+  const dailyTotal = dailyExpenses.reduce((sum, t) => sum + t.amount, 0);
+  const weeklyTotal = weeklyExpenses.reduce((sum, t) => sum + t.amount, 0);
+  const monthlyTotal = monthlyExpenses.reduce((sum, t) => sum + t.amount, 0);
+  
+  // 예산 데이터에 적용
+  newBudgetData.daily.spentAmount = dailyTotal;
+  newBudgetData.daily.remainingAmount = Math.max(0, newBudgetData.daily.targetAmount - dailyTotal);
+  
+  newBudgetData.weekly.spentAmount = weeklyTotal;
+  newBudgetData.weekly.remainingAmount = Math.max(0, newBudgetData.weekly.targetAmount - weeklyTotal);
+  
+  newBudgetData.monthly.spentAmount = monthlyTotal;
+  newBudgetData.monthly.remainingAmount = Math.max(0, newBudgetData.monthly.targetAmount - monthlyTotal);
+  
+  return newBudgetData;
+};
 
-export { 
-  safelyLoadBudgetData, 
-  safeStorage 
-} from './utils/storageUtils';
+// 예산 목표 업데이트 함수
+export const calculateUpdatedBudgetData = (
+  budgetData: BudgetData, 
+  type: 'daily' | 'weekly' | 'monthly', 
+  amount: number
+): BudgetData => {
+  const newBudgetData = JSON.parse(JSON.stringify(budgetData));
+  
+  // 새로운 예산 목표 설정 및 남은 금액 계산
+  newBudgetData[type].targetAmount = amount;
+  newBudgetData[type].remainingAmount = Math.max(0, amount - newBudgetData[type].spentAmount);
+  
+  // 월간 예산 기준으로 일일/주간 예산 자동 계산 (월간 예산이 설정된 경우만)
+  if (type === 'monthly' && amount > 0) {
+    // 현재 날짜 기준으로 이번 달 남은 일수 계산
+    const today = new Date();
+    const lastDayOfMonth = new Date(today.getFullYear(), today.getMonth() + 1, 0).getDate();
+    const remainingDays = lastDayOfMonth - today.getDate() + 1;
+    
+    // 일일 예산 계산 (남은 금액 / 남은 일수)
+    if (newBudgetData.daily.targetAmount === 0) {
+      const dailyBudget = Math.round(amount / lastDayOfMonth);
+      newBudgetData.daily.targetAmount = dailyBudget;
+      newBudgetData.daily.remainingAmount = Math.max(0, dailyBudget - newBudgetData.daily.spentAmount);
+    }
+    
+    // 주간 예산 계산 (월간 예산 / 4.3주)
+    if (newBudgetData.weekly.targetAmount === 0) {
+      const weeklyBudget = Math.round(amount / 4.3);
+      newBudgetData.weekly.targetAmount = weeklyBudget;
+      newBudgetData.weekly.remainingAmount = Math.max(0, weeklyBudget - newBudgetData.weekly.spentAmount);
+    }
+  }
+  
+  return newBudgetData;
+};