diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
index ef892f3..f956175 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
@@ -1,6 +1,7 @@
 package kr.co.vividnext.sodalive.admin.calculate
 
 import kr.co.vividnext.sodalive.common.ApiResponse
+import org.springframework.data.domain.Pageable
 import org.springframework.security.access.prepost.PreAuthorize
 import org.springframework.web.bind.annotation.GetMapping
 import org.springframework.web.bind.annotation.RequestMapping
@@ -22,4 +23,9 @@ class AdminCalculateController(private val service: AdminCalculateService) {
         @RequestParam startDateStr: String,
         @RequestParam endDateStr: String
     ) = ApiResponse.ok(service.getCalculateContentList(startDateStr, endDateStr))
+
+    @GetMapping("/cumulative-sales-by-content")
+    fun getCumulativeSalesByContent(pageable: Pageable) = ApiResponse.ok(
+        service.getCumulativeSalesByContent(pageable.offset, pageable.pageSize.toLong())
+    )
 }
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
index 499da25..812d7c3 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
@@ -89,4 +89,37 @@ class AdminCalculateQueryRepository(private val queryFactory: JPAQueryFactory) {
             "%Y-%m-%d"
         )
     }
+
+    fun getCumulativeSalesByContentTotalCount(): Int {
+        return queryFactory
+            .select(audioContent.id)
+            .from(order)
+            .innerJoin(order.audioContent, audioContent)
+            .innerJoin(audioContent.member, member)
+            .groupBy(member.id, audioContent.id, order.can)
+            .fetch()
+            .size
+    }
+
+    fun getCumulativeSalesByContent(offset: Long, limit: Long): List<GetCumulativeSalesByContentQueryData> {
+        return queryFactory
+            .select(
+                QGetCumulativeSalesByContentQueryData(
+                    member.nickname,
+                    audioContent.title,
+                    getFormattedDate(audioContent.createdAt),
+                    order.can,
+                    order.id.count(),
+                    order.can.sum()
+                )
+            )
+            .from(order)
+            .innerJoin(order.audioContent, audioContent)
+            .innerJoin(audioContent.member, member)
+            .groupBy(member.id, audioContent.id, order.can)
+            .offset(offset)
+            .limit(limit)
+            .orderBy(member.id.desc(), audioContent.id.asc())
+            .fetch()
+    }
 }
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
index d97f1d8..1044ff5 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
@@ -134,4 +134,44 @@ class AdminCalculateService(private val repository: AdminCalculateQueryRepositor
             }
             .toList()
     }
+
+    fun getCumulativeSalesByContent(offset: Long, limit: Long): GetCumulativeSalesByContentResponse {
+        val totalCount = repository.getCumulativeSalesByContentTotalCount()
+        val items = repository
+            .getCumulativeSalesByContent(offset, limit)
+            .asSequence()
+            .map {
+                // 원화 = totalCoin * 100 ( 캔 1개 = 100원 )
+                val totalKrw = it.totalCan * 100
+
+                // 결제수수료 : 6.6%
+                val paymentFee = totalKrw * 0.066f
+
+                // 정산금액 = (원화 - 결제수수료) 의 70%
+                val settlementAmount = (totalKrw.toFloat() - paymentFee) * 0.7
+
+                // 원천세 = 정산금액의 3.3%
+                val tax = settlementAmount * 0.033
+
+                // 입금액
+                val depositAmount = settlementAmount - tax
+
+                CumulativeSalesByContentItem(
+                    nickname = it.nickname,
+                    title = it.title,
+                    registrationDate = it.registrationDate,
+                    orderPrice = it.orderPrice,
+                    numberOfPeople = it.numberOfPeople.toInt(),
+                    totalCan = it.totalCan,
+                    totalKrw = totalKrw,
+                    paymentFee = paymentFee.roundToInt(),
+                    settlementAmount = settlementAmount.roundToInt(),
+                    tax = tax.roundToInt(),
+                    depositAmount = depositAmount.roundToInt()
+                )
+            }
+            .toList()
+
+        return GetCumulativeSalesByContentResponse(totalCount, items)
+    }
 }
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCumulativeSalesByContentResponse.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCumulativeSalesByContentResponse.kt
new file mode 100644
index 0000000..5ea0c98
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCumulativeSalesByContentResponse.kt
@@ -0,0 +1,38 @@
+package kr.co.vividnext.sodalive.admin.calculate
+
+import com.fasterxml.jackson.annotation.JsonProperty
+import com.querydsl.core.annotations.QueryProjection
+
+data class GetCumulativeSalesByContentQueryData @QueryProjection constructor(
+    // 등록 크리에이터 닉네임
+    val nickname: String,
+    // 콘텐츠 제목
+    val title: String,
+    // 콘텐츠 등록 날짜
+    val registrationDate: String,
+    // 판매 금액(캔)
+    val orderPrice: Int,
+    // 인원
+    val numberOfPeople: Long,
+    // 합계
+    val totalCan: Int
+)
+
+data class GetCumulativeSalesByContentResponse(
+    @JsonProperty("totalCount") val totalCount: Int,
+    @JsonProperty("items") val items: List<CumulativeSalesByContentItem>
+)
+
+data class CumulativeSalesByContentItem(
+    @JsonProperty("nickname") val nickname: String,
+    @JsonProperty("title") val title: String,
+    @JsonProperty("registrationDate") val registrationDate: String,
+    @JsonProperty("orderPrice") val orderPrice: Int,
+    @JsonProperty("numberOfPeople") val numberOfPeople: Int,
+    @JsonProperty("totalCan") val totalCan: Int,
+    @JsonProperty("totalKrw") val totalKrw: Int,
+    @JsonProperty("paymentFee") val paymentFee: Int,
+    @JsonProperty("settlementAmount") val settlementAmount: Int,
+    @JsonProperty("tax") val tax: Int,
+    @JsonProperty("depositAmount") val depositAmount: Int
+)