diff --git a/app/Http/Controllers/Api/V1/OrderController.php b/app/Http/Controllers/Api/V1/OrderController.php
index f6935bc..0138723 100644
--- a/app/Http/Controllers/Api/V1/OrderController.php
+++ b/app/Http/Controllers/Api/V1/OrderController.php
@@ -6,6 +6,7 @@
 use App\Http\Controllers\Controller;
 use App\Http\Requests\Order\CreateFromQuoteRequest;
 use App\Http\Requests\Order\CreateProductionOrderRequest;
+use App\Http\Requests\Order\OrderBulkDeleteRequest;
 use App\Http\Requests\Order\StoreOrderRequest;
 use App\Http\Requests\Order\UpdateOrderRequest;
 use App\Http\Requests\Order\UpdateOrderStatusRequest;
@@ -66,6 +67,21 @@ public function update(UpdateOrderRequest $request, int $id)
         }, __('message.order.updated'));
     }
 
+    /**
+     * 일괄 삭제
+     */
+    public function bulkDestroy(OrderBulkDeleteRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validated();
+
+            return $this->service->bulkDestroy(
+                $validated['ids'],
+                $validated['force'] ?? false
+            );
+        }, __('message.order.bulk_deleted'));
+    }
+
     /**
      * 삭제
      */
@@ -121,10 +137,13 @@ public function revertOrderConfirmation(int $id)
     /**
      * 생산지시 되돌리기 (작업지시 및 관련 데이터 삭제)
      */
-    public function revertProductionOrder(int $id)
+    public function revertProductionOrder(Request $request, int $id)
     {
-        return ApiResponse::handle(function () use ($id) {
-            return $this->service->revertProductionOrder($id);
+        $force = $request->boolean('force', false);
+        $reason = $request->input('reason');
+
+        return ApiResponse::handle(function () use ($id, $force, $reason) {
+            return $this->service->revertProductionOrder($id, $force, $reason);
         }, __('message.order.production_order_reverted'));
     }
 }
diff --git a/app/Http/Requests/Order/OrderBulkDeleteRequest.php b/app/Http/Requests/Order/OrderBulkDeleteRequest.php
new file mode 100644
index 0000000..7cdc85f
--- /dev/null
+++ b/app/Http/Requests/Order/OrderBulkDeleteRequest.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Http\Requests\Order;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class OrderBulkDeleteRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => 'required|array|min:1',
+            'ids.*' => 'required|integer',
+            'force' => 'sometimes|boolean',
+        ];
+    }
+}
diff --git a/app/Models/Production/WorkOrder.php b/app/Models/Production/WorkOrder.php
index 2ca6480..4715845 100644
--- a/app/Models/Production/WorkOrder.php
+++ b/app/Models/Production/WorkOrder.php
@@ -101,6 +101,8 @@ class WorkOrder extends Model
 
     public const STATUS_SHIPPED = 'shipped';        // 출하
 
+    public const STATUS_CANCELLED = 'cancelled';    // 취소
+
     public const STATUSES = [
         self::STATUS_UNASSIGNED,
         self::STATUS_PENDING,
@@ -108,6 +110,7 @@ class WorkOrder extends Model
         self::STATUS_IN_PROGRESS,
         self::STATUS_COMPLETED,
         self::STATUS_SHIPPED,
+        self::STATUS_CANCELLED,
     ];
 
     /**
diff --git a/app/Services/OrderService.php b/app/Services/OrderService.php
index 59d32ed..2738d57 100644
--- a/app/Services/OrderService.php
+++ b/app/Services/OrderService.php
@@ -402,6 +402,98 @@ public function destroy(int $id)
         });
     }
 
+    /**
+     * 일괄 삭제
+     */
+    public function bulkDestroy(array $ids, bool $force = false): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // force=true는 운영 환경에서 차단
+        if ($force && app()->environment('production')) {
+            throw new \Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException(__('error.forbidden'));
+        }
+
+        $orders = Order::where('tenant_id', $tenantId)
+            ->whereIn('id', $ids)
+            ->get();
+
+        $deletedCount = 0;
+        $skippedIds = [];
+
+        return DB::transaction(function () use ($orders, $force, $userId, &$deletedCount, &$skippedIds) {
+            foreach ($orders as $order) {
+                // 상태 검증: DRAFT/CONFIRMED/CANCELLED만 삭제 가능
+                if (! in_array($order->status_code, [
+                    Order::STATUS_DRAFT,
+                    Order::STATUS_CONFIRMED,
+                    Order::STATUS_CANCELLED,
+                ])) {
+                    $skippedIds[] = $order->id;
+
+                    continue;
+                }
+
+                // 작업지시 존재 시 skip
+                if ($order->workOrders()->exists()) {
+                    $skippedIds[] = $order->id;
+
+                    continue;
+                }
+
+                // 출하 존재 시 skip
+                if ($order->shipments()->exists()) {
+                    $skippedIds[] = $order->id;
+
+                    continue;
+                }
+
+                // 견적 연결 해제
+                if ($order->quote_id) {
+                    Quote::withoutGlobalScopes()
+                        ->where('id', $order->quote_id)
+                        ->where('order_id', $order->id)
+                        ->update([
+                            'order_id' => null,
+                            'status' => Quote::STATUS_FINALIZED,
+                        ]);
+                }
+
+                if ($force) {
+                    // hard delete: 컴포넌트 → 품목 → 노드 → 마스터
+                    foreach ($order->items as $item) {
+                        $item->components()->forceDelete();
+                    }
+                    $order->items()->forceDelete();
+                    $order->nodes()->forceDelete();
+                    $order->forceDelete();
+                } else {
+                    // soft delete: 기존 destroy() 로직과 동일
+                    foreach ($order->items as $item) {
+                        $item->components()->update(['deleted_by' => $userId]);
+                        $item->components()->delete();
+                    }
+                    $order->items()->update(['deleted_by' => $userId]);
+                    $order->items()->delete();
+                    $order->nodes()->update(['deleted_by' => $userId]);
+                    $order->nodes()->delete();
+                    $order->deleted_by = $userId;
+                    $order->save();
+                    $order->delete();
+                }
+
+                $deletedCount++;
+            }
+
+            return [
+                'deleted_count' => $deletedCount,
+                'skipped_count' => count($skippedIds),
+                'skipped_ids' => $skippedIds,
+            ];
+        });
+    }
+
     /**
      * 상태 변경
      */
@@ -1390,13 +1482,26 @@ public function revertOrderConfirmation(int $orderId): array
     }
 
     /**
-     * 생산지시 되돌리기 (작업지시 및 관련 데이터 삭제)
+     * 생산지시 되돌리기
+     *
+     * force=true: 개발 모드 - 모든 데이터 hard delete + 재고 복구 (운영환경 차단)
+     * force=false: 운영 모드 - 작업지시 취소 상태 변경 + 재고 역분개 (데이터 보존)
      */
-    public function revertProductionOrder(int $orderId): array
+    public function revertProductionOrder(int $orderId, bool $force = false, ?string $reason = null): array
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
+        // force=true는 운영 환경에서 차단
+        if ($force && app()->environment('production')) {
+            throw new \Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException(__('error.forbidden'));
+        }
+
+        // 운영 모드에서는 reason 필수
+        if (! $force && empty($reason)) {
+            throw new BadRequestHttpException(__('error.order.cancel_reason_required'));
+        }
+
         // 수주 조회
         $order = Order::where('tenant_id', $tenantId)
             ->find($orderId);
@@ -1410,8 +1515,19 @@ public function revertProductionOrder(int $orderId): array
             throw new BadRequestHttpException(__('error.order.cannot_revert_completed'));
         }
 
+        if ($force) {
+            return $this->revertProductionOrderForce($order, $tenantId, $userId);
+        }
+
+        return $this->revertProductionOrderCancel($order, $tenantId, $userId, $reason);
+    }
+
+    /**
+     * 생산지시 되돌리기 - 개발 모드 (hard delete)
+     */
+    private function revertProductionOrderForce(Order $order, int $tenantId, int $userId): array
+    {
         return DB::transaction(function () use ($order, $tenantId, $userId) {
-            // 관련 작업지시 ID 조회
             $workOrderIds = WorkOrder::where('tenant_id', $tenantId)
                 ->where('sales_order_id', $order->id)
                 ->pluck('id')
@@ -1514,4 +1630,77 @@ public function revertProductionOrder(int $orderId): array
             ];
         });
     }
+
+    /**
+     * 생산지시 되돌리기 - 운영 모드 (취소 상태 변경, 데이터 보존)
+     */
+    private function revertProductionOrderCancel(Order $order, int $tenantId, int $userId, string $reason): array
+    {
+        return DB::transaction(function () use ($order, $tenantId, $userId, $reason) {
+            $workOrders = WorkOrder::where('tenant_id', $tenantId)
+                ->where('sales_order_id', $order->id)
+                ->get();
+
+            $cancelledCount = 0;
+            $skippedIds = [];
+
+            $stockService = app(StockService::class);
+
+            foreach ($workOrders as $workOrder) {
+                // completed/shipped 상태는 취소 거부
+                if (in_array($workOrder->status, [WorkOrder::STATUS_COMPLETED, WorkOrder::STATUS_SHIPPED])) {
+                    $skippedIds[] = $workOrder->id;
+
+                    continue;
+                }
+
+                // 작업지시 상태를 cancelled로 변경
+                $workOrder->status = WorkOrder::STATUS_CANCELLED;
+                $workOrder->updated_by = $userId;
+
+                // options에 취소 정보 기록
+                $options = $workOrder->options ?? [];
+                $options['cancelled_at'] = now()->toIso8601String();
+                $options['cancelled_by'] = $userId;
+                $options['cancel_reason'] = $reason;
+                $workOrder->options = $options;
+                $workOrder->save();
+
+                // 자재 투입분 재고 역분개
+                $materialInputs = WorkOrderMaterialInput::where('work_order_id', $workOrder->id)->get();
+                foreach ($materialInputs as $input) {
+                    try {
+                        $stockService->increaseToLot(
+                            stockLotId: $input->stock_lot_id,
+                            qty: (float) $input->qty,
+                            reason: 'work_order_cancel',
+                            referenceId: $workOrder->id
+                        );
+                    } catch (\Exception $e) {
+                        Log::warning('생산지시 취소: 재고 복원 실패', [
+                            'input_id' => $input->id,
+                            'stock_lot_id' => $input->stock_lot_id,
+                            'error' => $e->getMessage(),
+                        ]);
+                    }
+                }
+
+                $cancelledCount++;
+            }
+
+            // 수주 상태를 CONFIRMED로 복원
+            $previousStatus = $order->status_code;
+            $order->status_code = Order::STATUS_CONFIRMED;
+            $order->updated_by = $userId;
+            $order->save();
+
+            return [
+                'order' => $order->load(['client:id,name', 'items']),
+                'cancelled_count' => $cancelledCount,
+                'skipped_count' => count($skippedIds),
+                'skipped_ids' => $skippedIds,
+                'previous_status' => $previousStatus,
+            ];
+        });
+    }
 }
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 59f5b04..d48bf30 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -431,6 +431,8 @@
         'production_order_already_exists' => '이미 생산지시가 존재합니다.',
         'cannot_revert_completed' => '완료된 수주의 생산지시는 되돌릴 수 없습니다.',
         'cannot_revert_not_confirmed' => '수주확정 상태에서만 되돌리기가 가능합니다.',
+        'cannot_revert_work_order_completed' => '완료 또는 출하된 작업지시는 취소할 수 없습니다.',
+        'cancel_reason_required' => '취소 사유를 입력해주세요.',
         'cannot_sync_after_production' => '생산지시 이후의 수주는 견적에서 자동 동기화할 수 없습니다.',
     ],
 
diff --git a/lang/ko/message.php b/lang/ko/message.php
index a907f89..c30fbb1 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -468,6 +468,7 @@
         'created' => '수주가 등록되었습니다.',
         'updated' => '수주가 수정되었습니다.',
         'deleted' => '수주가 삭제되었습니다.',
+        'bulk_deleted' => '수주가 일괄 삭제되었습니다.',
         'status_updated' => '수주 상태가 변경되었습니다.',
         'created_from_quote' => '견적에서 수주가 생성되었습니다.',
         'production_order_created' => '생산지시가 생성되었습니다.',
diff --git a/routes/api/v1/sales.php b/routes/api/v1/sales.php
index 3330cfb..1398d41 100644
--- a/routes/api/v1/sales.php
+++ b/routes/api/v1/sales.php
@@ -152,6 +152,7 @@
     Route::get('', [OrderController::class, 'index'])->name('v1.orders.index');                                          // 목록
     Route::get('/stats', [OrderController::class, 'stats'])->name('v1.orders.stats');                                    // 통계
     Route::post('', [OrderController::class, 'store'])->name('v1.orders.store');                                         // 생성
+    Route::delete('/bulk', [OrderController::class, 'bulkDestroy'])->name('v1.orders.bulk-destroy');                     // 일괄 삭제
     Route::get('/{id}', [OrderController::class, 'show'])->whereNumber('id')->name('v1.orders.show');                    // 상세
     Route::put('/{id}', [OrderController::class, 'update'])->whereNumber('id')->name('v1.orders.update');                // 수정
     Route::delete('/{id}', [OrderController::class, 'destroy'])->whereNumber('id')->name('v1.orders.destroy');           // 삭제