diff --git a/src/utils/formatters.ts b/src/utils/formatters.ts
index dcee503..ed08001 100644
--- a/src/utils/formatters.ts
+++ b/src/utils/formatters.ts
@@ -25,3 +25,10 @@ export const formatWithCommas = (value: string): string => {
   // 기존 쉼표 제거 후 다시 포맷팅
   return addCommas(removeCommas(value));
 };
+
+// 지출 비율 계산 함수 추가
+export const calculatePercentage = (spent: number, target: number): number => {
+  if (target === 0) return 0;
+  return Math.min(Math.round((spent / target) * 100), 100);
+};
+