diff --git a/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaCategoryController.php b/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaCategoryController.php
new file mode 100644
index 00000000..32b42a44
--- /dev/null
+++ b/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaCategoryController.php
@@ -0,0 +1,201 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Quote;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quote\StoreQuoteFormulaCategoryRequest;
+use App\Http\Requests\Quote\UpdateQuoteFormulaCategoryRequest;
+use App\Services\Quote\QuoteFormulaCategoryService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class QuoteFormulaCategoryController extends Controller
+{
+    public function __construct(
+        private readonly QuoteFormulaCategoryService $categoryService
+    ) {}
+
+    /**
+     * 카테고리 목록 (HTMX용)
+     */
+    public function index(Request $request): View|JsonResponse
+    {
+        $filters = $request->only(['search', 'is_active', 'trashed', 'sort_by', 'sort_direction']);
+        $categories = $this->categoryService->getCategories($filters, 15);
+
+        // HTMX 요청이면 HTML 파셜 반환
+        if ($request->header('HX-Request')) {
+            return view('quote-formulas.categories.partials.table', compact('categories'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $categories,
+        ]);
+    }
+
+    /**
+     * 카테고리 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->categoryService->getCategoryStats();
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 카테고리 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $category = $this->categoryService->getCategoryById($id, true);
+
+        if (! $category) {
+            return response()->json([
+                'success' => false,
+                'message' => '카테고리를 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $category,
+        ]);
+    }
+
+    /**
+     * 카테고리 생성
+     */
+    public function store(StoreQuoteFormulaCategoryRequest $request): JsonResponse
+    {
+        $validated = $request->validated();
+
+        // 코드 중복 체크
+        if ($this->categoryService->isCodeExists($validated['code'])) {
+            return response()->json([
+                'success' => false,
+                'message' => '이미 사용 중인 카테고리 코드입니다.',
+            ], 422);
+        }
+
+        $category = $this->categoryService->createCategory($validated);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 생성되었습니다.',
+            'data' => $category,
+        ]);
+    }
+
+    /**
+     * 카테고리 수정
+     */
+    public function update(UpdateQuoteFormulaCategoryRequest $request, int $id): JsonResponse
+    {
+        $validated = $request->validated();
+
+        // 코드 중복 체크 (자신 제외)
+        if (isset($validated['code']) && $this->categoryService->isCodeExists($validated['code'], $id)) {
+            return response()->json([
+                'success' => false,
+                'message' => '이미 사용 중인 카테고리 코드입니다.',
+            ], 422);
+        }
+
+        $this->categoryService->updateCategory($id, $validated);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 수정되었습니다.',
+        ]);
+    }
+
+    /**
+     * 카테고리 삭제 (Soft Delete)
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $this->categoryService->deleteCategory($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 카테고리 복원
+     */
+    public function restore(int $id): JsonResponse
+    {
+        $this->categoryService->restoreCategory($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 복원되었습니다.',
+        ]);
+    }
+
+    /**
+     * 카테고리 영구 삭제
+     */
+    public function forceDestroy(int $id): JsonResponse
+    {
+        $this->categoryService->forceDeleteCategory($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 영구 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 카테고리 활성/비활성 토글
+     */
+    public function toggleActive(int $id): JsonResponse
+    {
+        $category = $this->categoryService->toggleActive($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => $category->is_active ? '카테고리가 활성화되었습니다.' : '카테고리가 비활성화되었습니다.',
+            'data' => ['is_active' => $category->is_active],
+        ]);
+    }
+
+    /**
+     * 카테고리 순서 변경
+     */
+    public function reorder(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'category_ids' => 'required|array',
+            'category_ids.*' => 'integer|exists:quote_formula_categories,id',
+        ]);
+
+        $this->categoryService->reorder($validated['category_ids']);
+
+        return response()->json([
+            'success' => true,
+            'message' => '순서가 변경되었습니다.',
+        ]);
+    }
+
+    /**
+     * 드롭다운용 카테고리 목록
+     */
+    public function dropdown(): JsonResponse
+    {
+        $categories = $this->categoryService->getActiveCategories();
+
+        return response()->json([
+            'success' => true,
+            'data' => $categories,
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaController.php b/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaController.php
new file mode 100644
index 00000000..d912f781
--- /dev/null
+++ b/app/Http/Controllers/Api/Admin/Quote/QuoteFormulaController.php
@@ -0,0 +1,311 @@
+<?php
+
+namespace App\Http\Controllers\Api\Admin\Quote;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quote\StoreQuoteFormulaRequest;
+use App\Http\Requests\Quote\UpdateQuoteFormulaRequest;
+use App\Services\Quote\FormulaEvaluatorService;
+use App\Services\Quote\QuoteFormulaService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class QuoteFormulaController extends Controller
+{
+    public function __construct(
+        private readonly QuoteFormulaService $formulaService,
+        private readonly FormulaEvaluatorService $evaluatorService
+    ) {}
+
+    /**
+     * 수식 목록 (HTMX용)
+     */
+    public function index(Request $request): View|JsonResponse
+    {
+        $filters = $request->only(['search', 'category_id', 'type', 'is_active', 'trashed', 'sort_by', 'sort_direction']);
+        $formulas = $this->formulaService->getFormulas($filters, 15);
+
+        // HTMX 요청이면 HTML 파셜 반환
+        if ($request->header('HX-Request')) {
+            return view('quote-formulas.partials.table', compact('formulas'));
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $formulas,
+        ]);
+    }
+
+    /**
+     * 수식 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->formulaService->getFormulaStats();
+
+        return response()->json([
+            'success' => true,
+            'data' => $stats,
+        ]);
+    }
+
+    /**
+     * 수식 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        $formula = $this->formulaService->getFormulaById($id, true);
+
+        if (! $formula) {
+            return response()->json([
+                'success' => false,
+                'message' => '수식을 찾을 수 없습니다.',
+            ], 404);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $formula,
+        ]);
+    }
+
+    /**
+     * 수식 생성
+     */
+    public function store(StoreQuoteFormulaRequest $request): JsonResponse
+    {
+        $validated = $request->validated();
+
+        // 변수명 중복 체크
+        if ($this->formulaService->isVariableExists($validated['variable'])) {
+            return response()->json([
+                'success' => false,
+                'message' => '이미 사용 중인 변수명입니다.',
+            ], 422);
+        }
+
+        $formula = $this->formulaService->createFormula($validated);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 생성되었습니다.',
+            'data' => $formula,
+        ]);
+    }
+
+    /**
+     * 수식 수정
+     */
+    public function update(UpdateQuoteFormulaRequest $request, int $id): JsonResponse
+    {
+        $validated = $request->validated();
+
+        // 변수명 중복 체크 (자신 제외)
+        if (isset($validated['variable']) && $this->formulaService->isVariableExists($validated['variable'], $id)) {
+            return response()->json([
+                'success' => false,
+                'message' => '이미 사용 중인 변수명입니다.',
+            ], 422);
+        }
+
+        $this->formulaService->updateFormula($id, $validated);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 수정되었습니다.',
+        ]);
+    }
+
+    /**
+     * 수식 삭제 (Soft Delete)
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $this->formulaService->deleteFormula($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 수식 복원
+     */
+    public function restore(int $id): JsonResponse
+    {
+        $this->formulaService->restoreFormula($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 복원되었습니다.',
+        ]);
+    }
+
+    /**
+     * 수식 영구 삭제
+     */
+    public function forceDestroy(int $id): JsonResponse
+    {
+        $this->formulaService->forceDeleteFormula($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 영구 삭제되었습니다.',
+        ]);
+    }
+
+    /**
+     * 수식 활성/비활성 토글
+     */
+    public function toggleActive(int $id): JsonResponse
+    {
+        $formula = $this->formulaService->toggleActive($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => $formula->is_active ? '수식이 활성화되었습니다.' : '수식이 비활성화되었습니다.',
+            'data' => ['is_active' => $formula->is_active],
+        ]);
+    }
+
+    /**
+     * 카테고리별 수식 목록 (실행 순서)
+     */
+    public function byCategory(int $categoryId): JsonResponse
+    {
+        $formulas = $this->formulaService->getFormulasByCategory($categoryId);
+
+        return response()->json([
+            'success' => true,
+            'data' => $formulas,
+        ]);
+    }
+
+    /**
+     * 수식 순서 변경
+     */
+    public function reorder(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'formula_ids' => 'required|array',
+            'formula_ids.*' => 'integer|exists:quote_formulas,id',
+        ]);
+
+        $this->formulaService->reorder($validated['formula_ids']);
+
+        return response()->json([
+            'success' => true,
+            'message' => '순서가 변경되었습니다.',
+        ]);
+    }
+
+    /**
+     * 사용 가능한 변수 목록
+     */
+    public function variables(): JsonResponse
+    {
+        $variables = $this->formulaService->getAvailableVariables();
+
+        return response()->json([
+            'success' => true,
+            'data' => $variables,
+        ]);
+    }
+
+    // =========================================================================
+    // 수식 검증 및 테스트 API
+    // =========================================================================
+
+    /**
+     * 수식 문법 검증
+     */
+    public function validate(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'formula' => 'required|string|max:2000',
+        ]);
+
+        $result = $this->evaluatorService->validateFormula($validated['formula']);
+
+        return response()->json([
+            'success' => $result['success'],
+            'data' => $result,
+        ]);
+    }
+
+    /**
+     * 단일 수식 테스트 실행
+     */
+    public function test(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'formula' => 'required|string|max:2000',
+            'variables' => 'nullable|array',
+        ]);
+
+        $this->evaluatorService->resetVariables();
+
+        $result = $this->evaluatorService->evaluate(
+            $validated['formula'],
+            $validated['variables'] ?? []
+        );
+
+        $errors = $this->evaluatorService->getErrors();
+
+        return response()->json([
+            'success' => empty($errors),
+            'data' => [
+                'result' => $result,
+                'errors' => $errors,
+            ],
+        ]);
+    }
+
+    /**
+     * 전체 수식 시뮬레이션
+     */
+    public function simulate(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'category_id' => 'nullable|integer|exists:quote_formula_categories,id',
+            'input_variables' => 'required|array',
+        ]);
+
+        // 카테고리별 수식 조회
+        $categoryId = $validated['category_id'] ?? null;
+        $formulas = $categoryId
+            ? $this->formulaService->getFormulasByCategory($categoryId)
+            : $this->formulaService->getAllActiveFormulas();
+
+        // 카테고리별로 그룹핑
+        $formulasByCategory = $formulas->groupBy(fn ($f) => $f->category->code);
+
+        // 전체 실행
+        $this->evaluatorService->resetVariables();
+        $result = $this->evaluatorService->executeAll(
+            $formulasByCategory,
+            $validated['input_variables']
+        );
+
+        return response()->json([
+            'success' => empty($result['errors']),
+            'data' => $result,
+        ]);
+    }
+
+    /**
+     * 수식 복제
+     */
+    public function duplicate(int $id): JsonResponse
+    {
+        $formula = $this->formulaService->duplicateFormula($id);
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 복제되었습니다.',
+            'data' => $formula,
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/QuoteFormulaController.php b/app/Http/Controllers/QuoteFormulaController.php
new file mode 100644
index 00000000..dd8ae4c5
--- /dev/null
+++ b/app/Http/Controllers/QuoteFormulaController.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use Illuminate\View\View;
+
+/**
+ * 견적수식 관리 컨트롤러 (Blade 화면용)
+ *
+ * 실제 CRUD 작업은 Api\Admin\QuoteFormulaController에서 처리
+ */
+class QuoteFormulaController extends Controller
+{
+    /**
+     * 수식 목록 화면
+     */
+    public function index(): View
+    {
+        return view('quote-formulas.index');
+    }
+
+    /**
+     * 수식 생성 화면
+     */
+    public function create(): View
+    {
+        return view('quote-formulas.create');
+    }
+
+    /**
+     * 수식 수정 화면
+     */
+    public function edit(int $id): View
+    {
+        return view('quote-formulas.edit', compact('id'));
+    }
+
+    /**
+     * 카테고리 목록 화면
+     */
+    public function categories(): View
+    {
+        return view('quote-formulas.categories.index');
+    }
+
+    /**
+     * 카테고리 생성 화면
+     */
+    public function createCategory(): View
+    {
+        return view('quote-formulas.categories.create');
+    }
+
+    /**
+     * 카테고리 수정 화면
+     */
+    public function editCategory(int $id): View
+    {
+        return view('quote-formulas.categories.edit', compact('id'));
+    }
+
+    /**
+     * 수식 시뮬레이터 화면
+     */
+    public function simulator(): View
+    {
+        return view('quote-formulas.simulator');
+    }
+}
diff --git a/app/Http/Requests/Quote/StoreQuoteFormulaCategoryRequest.php b/app/Http/Requests/Quote/StoreQuoteFormulaCategoryRequest.php
new file mode 100644
index 00000000..d884775a
--- /dev/null
+++ b/app/Http/Requests/Quote/StoreQuoteFormulaCategoryRequest.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreQuoteFormulaCategoryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => 'required|string|max:50|regex:/^[A-Z][A-Z0-9_]*$/',
+            'name' => 'required|string|max:100',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '카테고리 코드는 필수입니다.',
+            'code.regex' => '카테고리 코드는 대문자로 시작하고 대문자, 숫자, 언더스코어만 사용할 수 있습니다.',
+            'code.max' => '카테고리 코드는 50자 이하로 입력해주세요.',
+            'name.required' => '카테고리 이름은 필수입니다.',
+            'name.max' => '카테고리 이름은 100자 이하로 입력해주세요.',
+            'description.max' => '설명은 500자 이하로 입력해주세요.',
+            'sort_order.integer' => '정렬 순서는 숫자로 입력해주세요.',
+            'sort_order.min' => '정렬 순서는 1 이상이어야 합니다.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quote/StoreQuoteFormulaRequest.php b/app/Http/Requests/Quote/StoreQuoteFormulaRequest.php
new file mode 100644
index 00000000..d816e536
--- /dev/null
+++ b/app/Http/Requests/Quote/StoreQuoteFormulaRequest.php
@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreQuoteFormulaRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'category_id' => 'required|integer|exists:quote_formula_categories,id',
+            'product_id' => 'nullable|integer',
+            'name' => 'required|string|max:200',
+            'variable' => 'required|string|max:50|regex:/^[A-Z][A-Z0-9_]*$/',
+            'type' => 'required|in:input,calculation,range,mapping',
+            'formula' => 'nullable|string|max:2000',
+            'output_type' => 'in:variable,item',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+
+            // 범위 규칙
+            'ranges' => 'array',
+            'ranges.*.min_value' => 'nullable|numeric',
+            'ranges.*.max_value' => 'nullable|numeric',
+            'ranges.*.condition_variable' => 'required_with:ranges|string|max:50',
+            'ranges.*.result_value' => 'required_with:ranges|string|max:500',
+            'ranges.*.result_type' => 'in:fixed,formula',
+
+            // 매핑 규칙
+            'mappings' => 'array',
+            'mappings.*.source_variable' => 'required_with:mappings|string|max:50',
+            'mappings.*.source_value' => 'required_with:mappings|string|max:200',
+            'mappings.*.result_value' => 'required_with:mappings|string|max:500',
+            'mappings.*.result_type' => 'in:fixed,formula',
+
+            // 품목 출력
+            'items' => 'array',
+            'items.*.item_code' => 'required_with:items|string|max:50',
+            'items.*.item_name' => 'required_with:items|string|max:200',
+            'items.*.specification' => 'nullable|string|max:100',
+            'items.*.unit' => 'required_with:items|string|max:20',
+            'items.*.quantity_formula' => 'required_with:items|string|max:500',
+            'items.*.unit_price_formula' => 'nullable|string|max:500',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category_id.required' => '카테고리를 선택해주세요.',
+            'category_id.exists' => '유효하지 않은 카테고리입니다.',
+            'name.required' => '수식 이름은 필수입니다.',
+            'name.max' => '수식 이름은 200자 이하로 입력해주세요.',
+            'variable.required' => '변수명은 필수입니다.',
+            'variable.regex' => '변수명은 대문자로 시작하고 대문자, 숫자, 언더스코어만 사용할 수 있습니다.',
+            'variable.max' => '변수명은 50자 이하로 입력해주세요.',
+            'type.required' => '수식 유형을 선택해주세요.',
+            'type.in' => '유효하지 않은 수식 유형입니다.',
+            'formula.max' => '수식은 2000자 이하로 입력해주세요.',
+            'output_type.in' => '유효하지 않은 출력 유형입니다.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quote/UpdateQuoteFormulaCategoryRequest.php b/app/Http/Requests/Quote/UpdateQuoteFormulaCategoryRequest.php
new file mode 100644
index 00000000..e1dbdabf
--- /dev/null
+++ b/app/Http/Requests/Quote/UpdateQuoteFormulaCategoryRequest.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateQuoteFormulaCategoryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => 'sometimes|required|string|max:50|regex:/^[A-Z][A-Z0-9_]*$/',
+            'name' => 'sometimes|required|string|max:100',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '카테고리 코드는 필수입니다.',
+            'code.regex' => '카테고리 코드는 대문자로 시작하고 대문자, 숫자, 언더스코어만 사용할 수 있습니다.',
+            'code.max' => '카테고리 코드는 50자 이하로 입력해주세요.',
+            'name.required' => '카테고리 이름은 필수입니다.',
+            'name.max' => '카테고리 이름은 100자 이하로 입력해주세요.',
+            'description.max' => '설명은 500자 이하로 입력해주세요.',
+            'sort_order.integer' => '정렬 순서는 숫자로 입력해주세요.',
+            'sort_order.min' => '정렬 순서는 1 이상이어야 합니다.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quote/UpdateQuoteFormulaRequest.php b/app/Http/Requests/Quote/UpdateQuoteFormulaRequest.php
new file mode 100644
index 00000000..ffc7fa29
--- /dev/null
+++ b/app/Http/Requests/Quote/UpdateQuoteFormulaRequest.php
@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateQuoteFormulaRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'category_id' => 'sometimes|required|integer|exists:quote_formula_categories,id',
+            'product_id' => 'nullable|integer',
+            'name' => 'sometimes|required|string|max:200',
+            'variable' => 'sometimes|required|string|max:50|regex:/^[A-Z][A-Z0-9_]*$/',
+            'type' => 'sometimes|required|in:input,calculation,range,mapping',
+            'formula' => 'nullable|string|max:2000',
+            'output_type' => 'in:variable,item',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+
+            // 범위 규칙
+            'ranges' => 'array',
+            'ranges.*.min_value' => 'nullable|numeric',
+            'ranges.*.max_value' => 'nullable|numeric',
+            'ranges.*.condition_variable' => 'required_with:ranges|string|max:50',
+            'ranges.*.result_value' => 'required_with:ranges|string|max:500',
+            'ranges.*.result_type' => 'in:fixed,formula',
+
+            // 매핑 규칙
+            'mappings' => 'array',
+            'mappings.*.source_variable' => 'required_with:mappings|string|max:50',
+            'mappings.*.source_value' => 'required_with:mappings|string|max:200',
+            'mappings.*.result_value' => 'required_with:mappings|string|max:500',
+            'mappings.*.result_type' => 'in:fixed,formula',
+
+            // 품목 출력
+            'items' => 'array',
+            'items.*.item_code' => 'required_with:items|string|max:50',
+            'items.*.item_name' => 'required_with:items|string|max:200',
+            'items.*.specification' => 'nullable|string|max:100',
+            'items.*.unit' => 'required_with:items|string|max:20',
+            'items.*.quantity_formula' => 'required_with:items|string|max:500',
+            'items.*.unit_price_formula' => 'nullable|string|max:500',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category_id.required' => '카테고리를 선택해주세요.',
+            'category_id.exists' => '유효하지 않은 카테고리입니다.',
+            'name.required' => '수식 이름은 필수입니다.',
+            'name.max' => '수식 이름은 200자 이하로 입력해주세요.',
+            'variable.required' => '변수명은 필수입니다.',
+            'variable.regex' => '변수명은 대문자로 시작하고 대문자, 숫자, 언더스코어만 사용할 수 있습니다.',
+            'variable.max' => '변수명은 50자 이하로 입력해주세요.',
+            'type.required' => '수식 유형을 선택해주세요.',
+            'type.in' => '유효하지 않은 수식 유형입니다.',
+            'formula.max' => '수식은 2000자 이하로 입력해주세요.',
+            'output_type.in' => '유효하지 않은 출력 유형입니다.',
+        ];
+    }
+}
diff --git a/app/Models/Quote/QuoteFormula.php b/app/Models/Quote/QuoteFormula.php
new file mode 100644
index 00000000..f431371f
--- /dev/null
+++ b/app/Models/Quote/QuoteFormula.php
@@ -0,0 +1,218 @@
+<?php
+
+namespace App\Models\Quote;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * 견적 수식 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property int $category_id
+ * @property int|null $product_id
+ * @property string $name
+ * @property string $variable
+ * @property string $type
+ * @property string|null $formula
+ * @property string $output_type
+ * @property string|null $description
+ * @property int $sort_order
+ * @property bool $is_active
+ */
+class QuoteFormula extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'quote_formulas';
+
+    protected $fillable = [
+        'tenant_id',
+        'category_id',
+        'product_id',
+        'name',
+        'variable',
+        'type',
+        'formula',
+        'output_type',
+        'description',
+        'sort_order',
+        'is_active',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    protected $attributes = [
+        'type' => 'calculation',
+        'output_type' => 'variable',
+        'sort_order' => 0,
+        'is_active' => true,
+    ];
+
+    // 수식 유형 상수
+    public const TYPE_INPUT = 'input';
+
+    public const TYPE_CALCULATION = 'calculation';
+
+    public const TYPE_RANGE = 'range';
+
+    public const TYPE_MAPPING = 'mapping';
+
+    // 출력 유형 상수
+    public const OUTPUT_VARIABLE = 'variable';
+
+    public const OUTPUT_ITEM = 'item';
+
+    // =========================================================================
+    // Relationships
+    // =========================================================================
+
+    /**
+     * 카테고리 관계
+     */
+    public function category(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormulaCategory::class, 'category_id');
+    }
+
+    /**
+     * 범위 규칙
+     */
+    public function ranges(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaRange::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 매핑 규칙
+     */
+    public function mappings(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaMapping::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 품목 출력
+     */
+    public function items(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaItem::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 생성자
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    /**
+     * 수정자
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // Scopes
+    // =========================================================================
+
+    /**
+     * 수식이 공통 수식인지 확인
+     */
+    public function isCommon(): bool
+    {
+        return is_null($this->product_id);
+    }
+
+    /**
+     * Scope: 공통 수식
+     */
+    public function scopeCommon(Builder $query): Builder
+    {
+        return $query->whereNull('product_id');
+    }
+
+    /**
+     * Scope: 특정 제품 수식 (공통 + 제품 전용)
+     */
+    public function scopeForProduct(Builder $query, ?int $productId): Builder
+    {
+        return $query->where(function ($q) use ($productId) {
+            $q->whereNull('product_id');
+            if ($productId) {
+                $q->orWhere('product_id', $productId);
+            }
+        });
+    }
+
+    /**
+     * Scope: 활성화된 수식
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * Scope: 정렬 순서
+     */
+    public function scopeOrdered(Builder $query): Builder
+    {
+        return $query->orderBy('sort_order');
+    }
+
+    /**
+     * Scope: 유형별 필터
+     */
+    public function scopeOfType(Builder $query, string $type): Builder
+    {
+        return $query->where('type', $type);
+    }
+
+    // =========================================================================
+    // Helper Methods
+    // =========================================================================
+
+    /**
+     * 유형 레이블 조회
+     */
+    public function getTypeLabelAttribute(): string
+    {
+        return match ($this->type) {
+            self::TYPE_INPUT => '입력값',
+            self::TYPE_CALCULATION => '계산식',
+            self::TYPE_RANGE => '범위별',
+            self::TYPE_MAPPING => '매핑',
+            default => $this->type,
+        };
+    }
+
+    /**
+     * 출력 유형 레이블 조회
+     */
+    public function getOutputTypeLabelAttribute(): string
+    {
+        return match ($this->output_type) {
+            self::OUTPUT_VARIABLE => '변수',
+            self::OUTPUT_ITEM => '품목',
+            default => $this->output_type,
+        };
+    }
+}
diff --git a/app/Models/Quote/QuoteFormulaCategory.php b/app/Models/Quote/QuoteFormulaCategory.php
new file mode 100644
index 00000000..e1a05cbe
--- /dev/null
+++ b/app/Models/Quote/QuoteFormulaCategory.php
@@ -0,0 +1,109 @@
+<?php
+
+namespace App\Models\Quote;
+
+use App\Models\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * 견적 수식 카테고리 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property string $code
+ * @property string $name
+ * @property string|null $description
+ * @property int $sort_order
+ * @property bool $is_active
+ * @property int|null $created_by
+ * @property int|null $updated_by
+ */
+class QuoteFormulaCategory extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'quote_formula_categories';
+
+    protected $fillable = [
+        'tenant_id',
+        'code',
+        'name',
+        'description',
+        'sort_order',
+        'is_active',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    protected $attributes = [
+        'sort_order' => 0,
+        'is_active' => true,
+    ];
+
+    // =========================================================================
+    // Relationships
+    // =========================================================================
+
+    /**
+     * 카테고리에 속한 수식들
+     */
+    public function formulas(): HasMany
+    {
+        return $this->hasMany(QuoteFormula::class, 'category_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 활성화된 수식만
+     */
+    public function activeFormulas(): HasMany
+    {
+        return $this->formulas()->where('is_active', true);
+    }
+
+    /**
+     * 생성자
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    /**
+     * 수정자
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // Scopes
+    // =========================================================================
+
+    /**
+     * Scope: 활성화된 카테고리
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * Scope: 정렬 순서
+     */
+    public function scopeOrdered(Builder $query): Builder
+    {
+        return $query->orderBy('sort_order');
+    }
+}
diff --git a/app/Models/Quote/QuoteFormulaItem.php b/app/Models/Quote/QuoteFormulaItem.php
new file mode 100644
index 00000000..b5965d25
--- /dev/null
+++ b/app/Models/Quote/QuoteFormulaItem.php
@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+/**
+ * 수식 품목 출력 모델
+ *
+ * @property int $id
+ * @property int $formula_id
+ * @property string $item_code
+ * @property string $item_name
+ * @property string|null $specification
+ * @property string $unit
+ * @property string $quantity_formula
+ * @property string|null $unit_price_formula
+ * @property int $sort_order
+ */
+class QuoteFormulaItem extends Model
+{
+    protected $table = 'quote_formula_items';
+
+    protected $fillable = [
+        'formula_id',
+        'item_code',
+        'item_name',
+        'specification',
+        'unit',
+        'quantity_formula',
+        'unit_price_formula',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+    ];
+
+    protected $attributes = [
+        'sort_order' => 0,
+    ];
+
+    // =========================================================================
+    // Relationships
+    // =========================================================================
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+
+    // =========================================================================
+    // Helper Methods
+    // =========================================================================
+
+    /**
+     * 품목 표시 문자열
+     */
+    public function getDisplayNameAttribute(): string
+    {
+        $name = "[{$this->item_code}] {$this->item_name}";
+
+        if ($this->specification) {
+            $name .= " ({$this->specification})";
+        }
+
+        return $name;
+    }
+}
diff --git a/app/Models/Quote/QuoteFormulaMapping.php b/app/Models/Quote/QuoteFormulaMapping.php
new file mode 100644
index 00000000..70317863
--- /dev/null
+++ b/app/Models/Quote/QuoteFormulaMapping.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+/**
+ * 수식 매핑 값 모델
+ *
+ * @property int $id
+ * @property int $formula_id
+ * @property string $source_variable
+ * @property string $source_value
+ * @property string $result_value
+ * @property string $result_type
+ * @property int $sort_order
+ */
+class QuoteFormulaMapping extends Model
+{
+    protected $table = 'quote_formula_mappings';
+
+    protected $fillable = [
+        'formula_id',
+        'source_variable',
+        'source_value',
+        'result_value',
+        'result_type',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+    ];
+
+    protected $attributes = [
+        'result_type' => 'fixed',
+        'sort_order' => 0,
+    ];
+
+    public const RESULT_FIXED = 'fixed';
+
+    public const RESULT_FORMULA = 'formula';
+
+    // =========================================================================
+    // Relationships
+    // =========================================================================
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+
+    // =========================================================================
+    // Helper Methods
+    // =========================================================================
+
+    /**
+     * 매핑 조건 표시 문자열
+     */
+    public function getConditionLabelAttribute(): string
+    {
+        return "{$this->source_variable} = '{$this->source_value}'";
+    }
+}
diff --git a/app/Models/Quote/QuoteFormulaRange.php b/app/Models/Quote/QuoteFormulaRange.php
new file mode 100644
index 00000000..24f68500
--- /dev/null
+++ b/app/Models/Quote/QuoteFormulaRange.php
@@ -0,0 +1,107 @@
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+/**
+ * 수식 범위별 값 모델
+ *
+ * @property int $id
+ * @property int $formula_id
+ * @property float|null $min_value
+ * @property float|null $max_value
+ * @property string $condition_variable
+ * @property string $result_value
+ * @property string $result_type
+ * @property int $sort_order
+ */
+class QuoteFormulaRange extends Model
+{
+    protected $table = 'quote_formula_ranges';
+
+    protected $fillable = [
+        'formula_id',
+        'min_value',
+        'max_value',
+        'condition_variable',
+        'result_value',
+        'result_type',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'min_value' => 'decimal:4',
+        'max_value' => 'decimal:4',
+        'sort_order' => 'integer',
+    ];
+
+    protected $attributes = [
+        'result_type' => 'fixed',
+        'sort_order' => 0,
+    ];
+
+    public const RESULT_FIXED = 'fixed';
+
+    public const RESULT_FORMULA = 'formula';
+
+    // =========================================================================
+    // Relationships
+    // =========================================================================
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+
+    // =========================================================================
+    // Helper Methods
+    // =========================================================================
+
+    /**
+     * 값이 범위 내에 있는지 확인
+     */
+    public function isInRange($value): bool
+    {
+        $min = $this->min_value;
+        $max = $this->max_value;
+
+        if (is_null($min) && is_null($max)) {
+            return true;
+        }
+
+        if (is_null($min)) {
+            return $value <= $max;
+        }
+
+        if (is_null($max)) {
+            return $value >= $min;
+        }
+
+        return $value >= $min && $value <= $max;
+    }
+
+    /**
+     * 범위 표시 문자열
+     */
+    public function getRangeLabelAttribute(): string
+    {
+        $min = $this->min_value;
+        $max = $this->max_value;
+
+        if (is_null($min) && is_null($max)) {
+            return '전체';
+        }
+
+        if (is_null($min)) {
+            return "~ {$max}";
+        }
+
+        if (is_null($max)) {
+            return "{$min} ~";
+        }
+
+        return "{$min} ~ {$max}";
+    }
+}
diff --git a/app/Services/Quote/FormulaEvaluatorService.php b/app/Services/Quote/FormulaEvaluatorService.php
new file mode 100644
index 00000000..88181aaf
--- /dev/null
+++ b/app/Services/Quote/FormulaEvaluatorService.php
@@ -0,0 +1,354 @@
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormula;
+use Illuminate\Support\Collection;
+
+class FormulaEvaluatorService
+{
+    private array $variables = [];
+
+    private array $errors = [];
+
+    /**
+     * 수식 검증
+     */
+    public function validateFormula(string $formula): array
+    {
+        $errors = [];
+
+        // 기본 문법 검증
+        if (empty(trim($formula))) {
+            return ['success' => false, 'errors' => ['수식이 비어있습니다.']];
+        }
+
+        // 괄호 매칭 검증
+        if (! $this->validateParentheses($formula)) {
+            $errors[] = '괄호가 올바르게 닫히지 않았습니다.';
+        }
+
+        // 변수 추출 및 검증
+        $variables = $this->extractVariables($formula);
+
+        // 지원 함수 검증
+        $functions = $this->extractFunctions($formula);
+        $supportedFunctions = ['SUM', 'ROUND', 'CEIL', 'FLOOR', 'ABS', 'MIN', 'MAX', 'IF', 'AND', 'OR', 'NOT'];
+
+        foreach ($functions as $func) {
+            if (! in_array(strtoupper($func), $supportedFunctions)) {
+                $errors[] = "지원하지 않는 함수입니다: {$func}";
+            }
+        }
+
+        return [
+            'success' => empty($errors),
+            'errors' => $errors,
+            'variables' => $variables,
+            'functions' => $functions,
+        ];
+    }
+
+    /**
+     * 수식 평가
+     */
+    public function evaluate(string $formula, array $variables = []): mixed
+    {
+        $this->variables = array_merge($this->variables, $variables);
+        $this->errors = [];
+
+        try {
+            // 변수 치환
+            $expression = $this->substituteVariables($formula);
+
+            // 함수 처리
+            $expression = $this->processFunctions($expression);
+
+            // 최종 계산
+            $result = $this->calculateExpression($expression);
+
+            return $result;
+        } catch (\Exception $e) {
+            $this->errors[] = $e->getMessage();
+
+            return null;
+        }
+    }
+
+    /**
+     * 범위별 수식 평가
+     */
+    public function evaluateRange(QuoteFormula $formula, array $variables = []): mixed
+    {
+        $conditionVar = $formula->ranges->first()?->condition_variable;
+        $value = $variables[$conditionVar] ?? 0;
+
+        foreach ($formula->ranges as $range) {
+            if ($range->isInRange($value)) {
+                if ($range->result_type === 'formula') {
+                    return $this->evaluate($range->result_value, $variables);
+                }
+
+                return $range->result_value;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * 매핑 수식 평가
+     */
+    public function evaluateMapping(QuoteFormula $formula, array $variables = []): mixed
+    {
+        foreach ($formula->mappings as $mapping) {
+            $sourceValue = $variables[$mapping->source_variable] ?? null;
+
+            if ($sourceValue == $mapping->source_value) {
+                if ($mapping->result_type === 'formula') {
+                    return $this->evaluate($mapping->result_value, $variables);
+                }
+
+                return $mapping->result_value;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * 전체 수식 실행 (카테고리 순서대로)
+     */
+    public function executeAll(Collection $formulasByCategory, array $inputVariables = []): array
+    {
+        $this->variables = $inputVariables;
+        $results = [];
+        $items = [];
+
+        foreach ($formulasByCategory as $categoryCode => $formulas) {
+            foreach ($formulas as $formula) {
+                $result = $this->executeFormula($formula);
+
+                if ($formula->output_type === QuoteFormula::OUTPUT_VARIABLE) {
+                    $this->variables[$formula->variable] = $result;
+                    $results[$formula->variable] = [
+                        'name' => $formula->name,
+                        'value' => $result,
+                        'category' => $formula->category->name,
+                        'type' => $formula->type,
+                    ];
+                } else {
+                    // 품목 출력
+                    foreach ($formula->items as $item) {
+                        $quantity = $this->evaluate($item->quantity_formula);
+                        $unitPrice = $item->unit_price_formula
+                            ? $this->evaluate($item->unit_price_formula)
+                            : $this->getItemPrice($item->item_code);
+
+                        $items[] = [
+                            'item_code' => $item->item_code,
+                            'item_name' => $item->item_name,
+                            'specification' => $item->specification,
+                            'unit' => $item->unit,
+                            'quantity' => $quantity,
+                            'unit_price' => $unitPrice,
+                            'total_price' => $quantity * $unitPrice,
+                            'formula_variable' => $formula->variable,
+                        ];
+                    }
+                }
+            }
+        }
+
+        return [
+            'variables' => $results,
+            'items' => $items,
+            'errors' => $this->errors,
+        ];
+    }
+
+    /**
+     * 단일 수식 실행
+     */
+    private function executeFormula(QuoteFormula $formula): mixed
+    {
+        return match ($formula->type) {
+            QuoteFormula::TYPE_INPUT => $this->variables[$formula->variable] ??
+                ($formula->formula ? $this->evaluate($formula->formula) : null),
+            QuoteFormula::TYPE_CALCULATION => $this->evaluate($formula->formula, $this->variables),
+            QuoteFormula::TYPE_RANGE => $this->evaluateRange($formula, $this->variables),
+            QuoteFormula::TYPE_MAPPING => $this->evaluateMapping($formula, $this->variables),
+            default => null,
+        };
+    }
+
+    // =========================================================================
+    // Private Helper Methods
+    // =========================================================================
+
+    private function validateParentheses(string $formula): bool
+    {
+        $count = 0;
+        foreach (str_split($formula) as $char) {
+            if ($char === '(') {
+                $count++;
+            }
+            if ($char === ')') {
+                $count--;
+            }
+            if ($count < 0) {
+                return false;
+            }
+        }
+
+        return $count === 0;
+    }
+
+    private function extractVariables(string $formula): array
+    {
+        preg_match_all('/\b([A-Z][A-Z0-9_]*)\b/', $formula, $matches);
+        $variables = array_unique($matches[1] ?? []);
+
+        // 함수명 제외
+        $functions = ['SUM', 'ROUND', 'CEIL', 'FLOOR', 'ABS', 'MIN', 'MAX', 'IF', 'AND', 'OR', 'NOT'];
+
+        return array_values(array_diff($variables, $functions));
+    }
+
+    private function extractFunctions(string $formula): array
+    {
+        preg_match_all('/\b([A-Za-z_]+)\s*\(/', $formula, $matches);
+
+        return array_unique($matches[1] ?? []);
+    }
+
+    private function substituteVariables(string $formula): string
+    {
+        foreach ($this->variables as $var => $value) {
+            $formula = preg_replace('/\b'.preg_quote($var, '/').'\\b/', (string) $value, $formula);
+        }
+
+        return $formula;
+    }
+
+    private function processFunctions(string $expression): string
+    {
+        // ROUND(value, decimals)
+        $expression = preg_replace_callback(
+            '/ROUND\s*\(\s*([^,]+)\s*,\s*(\d+)\s*\)/i',
+            fn ($m) => round((float) $this->calculateExpression($m[1]), (int) $m[2]),
+            $expression
+        );
+
+        // SUM(a, b, c, ...)
+        $expression = preg_replace_callback(
+            '/SUM\s*\(([^)]+)\)/i',
+            fn ($m) => array_sum(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        // MIN, MAX
+        $expression = preg_replace_callback(
+            '/MIN\s*\(([^)]+)\)/i',
+            fn ($m) => min(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        $expression = preg_replace_callback(
+            '/MAX\s*\(([^)]+)\)/i',
+            fn ($m) => max(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        // IF(condition, true_val, false_val)
+        $expression = preg_replace_callback(
+            '/IF\s*\(\s*([^,]+)\s*,\s*([^,]+)\s*,\s*([^)]+)\s*\)/i',
+            function ($m) {
+                $condition = $this->evaluateCondition($m[1]);
+
+                return $condition ? $this->calculateExpression($m[2]) : $this->calculateExpression($m[3]);
+            },
+            $expression
+        );
+
+        // ABS, CEIL, FLOOR
+        $expression = preg_replace_callback('/ABS\s*\(([^)]+)\)/i', fn ($m) => abs((float) $this->calculateExpression($m[1])), $expression);
+        $expression = preg_replace_callback('/CEIL\s*\(([^)]+)\)/i', fn ($m) => ceil((float) $this->calculateExpression($m[1])), $expression);
+        $expression = preg_replace_callback('/FLOOR\s*\(([^)]+)\)/i', fn ($m) => floor((float) $this->calculateExpression($m[1])), $expression);
+
+        return $expression;
+    }
+
+    private function calculateExpression(string $expression): float
+    {
+        // 안전한 수식 평가 (숫자, 연산자, 괄호만 허용)
+        $expression = preg_replace('/[^0-9+\-*\/().%\s]/', '', $expression);
+
+        if (empty(trim($expression))) {
+            return 0;
+        }
+
+        try {
+            // eval 대신 안전한 계산 라이브러리 사용 권장
+            // 여기서는 간단히 eval 사용 (프로덕션에서는 symfony/expression-language 등 사용)
+            return (float) eval("return {$expression};");
+        } catch (\Throwable $e) {
+            $this->errors[] = "계산 오류: {$expression}";
+
+            return 0;
+        }
+    }
+
+    private function evaluateCondition(string $condition): bool
+    {
+        // 비교 연산자 처리
+        if (preg_match('/(.+)(>=|<=|>|<|==|!=)(.+)/', $condition, $m)) {
+            $left = (float) $this->calculateExpression(trim($m[1]));
+            $right = (float) $this->calculateExpression(trim($m[3]));
+            $op = $m[2];
+
+            return match ($op) {
+                '>=' => $left >= $right,
+                '<=' => $left <= $right,
+                '>' => $left > $right,
+                '<' => $left < $right,
+                '==' => $left == $right,
+                '!=' => $left != $right,
+                default => false,
+            };
+        }
+
+        return (bool) $this->calculateExpression($condition);
+    }
+
+    private function getItemPrice(string $itemCode): float
+    {
+        // TODO: 품목 마스터에서 단가 조회
+        return 0;
+    }
+
+    /**
+     * 에러 목록 반환
+     */
+    public function getErrors(): array
+    {
+        return $this->errors;
+    }
+
+    /**
+     * 현재 변수 상태 반환
+     */
+    public function getVariables(): array
+    {
+        return $this->variables;
+    }
+
+    /**
+     * 변수 초기화
+     */
+    public function resetVariables(): void
+    {
+        $this->variables = [];
+        $this->errors = [];
+    }
+}
diff --git a/app/Services/Quote/QuoteFormulaCategoryService.php b/app/Services/Quote/QuoteFormulaCategoryService.php
new file mode 100644
index 00000000..336a1218
--- /dev/null
+++ b/app/Services/Quote/QuoteFormulaCategoryService.php
@@ -0,0 +1,200 @@
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormulaCategory;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Database\Eloquent\Collection;
+use Illuminate\Support\Facades\DB;
+
+class QuoteFormulaCategoryService
+{
+    /**
+     * 카테고리 목록 조회 (페이지네이션)
+     */
+    public function getCategories(array $filters = [], int $perPage = 15): LengthAwarePaginator
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormulaCategory::query()
+            ->withCount('formulas')
+            ->withCount(['formulas as active_formulas_count' => function ($q) {
+                $q->where('is_active', true);
+            }]);
+
+        // 테넌트 필터
+        if ($tenantId && $tenantId !== 'all') {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        // 검색
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('code', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+
+        // 활성화 필터
+        if (isset($filters['is_active']) && $filters['is_active'] !== '') {
+            $query->where('is_active', (bool) $filters['is_active']);
+        }
+
+        // 정렬
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDirection = $filters['sort_direction'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDirection);
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 전체 카테고리 목록 (선택용)
+     */
+    public function getAllCategories(): Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return QuoteFormulaCategory::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    /**
+     * 활성 카테고리 목록 (드롭다운용)
+     */
+    public function getActiveCategories(): Collection
+    {
+        return $this->getAllCategories();
+    }
+
+    /**
+     * 카테고리 상세 조회
+     */
+    public function getCategoryById(int $id): ?QuoteFormulaCategory
+    {
+        return QuoteFormulaCategory::with('formulas')->find($id);
+    }
+
+    /**
+     * 카테고리 생성
+     */
+    public function createCategory(array $data): QuoteFormulaCategory
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            // 자동 sort_order 할당
+            if (! isset($data['sort_order'])) {
+                $maxOrder = QuoteFormulaCategory::where('tenant_id', $tenantId)->max('sort_order');
+                $data['sort_order'] = ($maxOrder ?? 0) + 1;
+            }
+
+            return QuoteFormulaCategory::create([
+                'tenant_id' => $tenantId,
+                'code' => $data['code'],
+                'name' => $data['name'],
+                'description' => $data['description'] ?? null,
+                'sort_order' => $data['sort_order'],
+                'is_active' => $data['is_active'] ?? true,
+                'created_by' => auth()->id(),
+            ]);
+        });
+    }
+
+    /**
+     * 카테고리 수정
+     */
+    public function updateCategory(int $id, array $data): QuoteFormulaCategory
+    {
+        $category = QuoteFormulaCategory::findOrFail($id);
+
+        $category->update([
+            'code' => $data['code'] ?? $category->code,
+            'name' => $data['name'] ?? $category->name,
+            'description' => array_key_exists('description', $data) ? $data['description'] : $category->description,
+            'sort_order' => $data['sort_order'] ?? $category->sort_order,
+            'is_active' => $data['is_active'] ?? $category->is_active,
+            'updated_by' => auth()->id(),
+        ]);
+
+        return $category->fresh();
+    }
+
+    /**
+     * 카테고리 삭제
+     */
+    public function deleteCategory(int $id): void
+    {
+        $category = QuoteFormulaCategory::findOrFail($id);
+
+        // 연관 수식이 있으면 삭제 불가
+        if ($category->formulas()->count() > 0) {
+            throw new \Exception('연관된 수식이 있어 삭제할 수 없습니다. 먼저 수식을 삭제해주세요.');
+        }
+
+        $category->delete();
+    }
+
+    /**
+     * 카테고리 순서 변경
+     */
+    public function reorderCategories(array $orderData): void
+    {
+        DB::transaction(function () use ($orderData) {
+            foreach ($orderData as $item) {
+                QuoteFormulaCategory::where('id', $item['id'])
+                    ->update(['sort_order' => $item['sort_order']]);
+            }
+        });
+    }
+
+    /**
+     * 카테고리 활성/비활성 토글
+     */
+    public function toggleActive(int $id): QuoteFormulaCategory
+    {
+        $category = QuoteFormulaCategory::findOrFail($id);
+
+        $category->is_active = ! $category->is_active;
+        $category->updated_by = auth()->id();
+        $category->save();
+
+        return $category;
+    }
+
+    /**
+     * 코드 중복 체크
+     */
+    public function isCodeExists(string $code, ?int $excludeId = null): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormulaCategory::where('tenant_id', $tenantId)
+            ->where('code', $code);
+
+        if ($excludeId) {
+            $query->where('id', '!=', $excludeId);
+        }
+
+        return $query->exists();
+    }
+
+    /**
+     * 카테고리 통계
+     */
+    public function getCategoryStats(): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return [
+            'total' => QuoteFormulaCategory::where('tenant_id', $tenantId)->count(),
+            'active' => QuoteFormulaCategory::where('tenant_id', $tenantId)->where('is_active', true)->count(),
+            'inactive' => QuoteFormulaCategory::where('tenant_id', $tenantId)->where('is_active', false)->count(),
+        ];
+    }
+}
diff --git a/app/Services/Quote/QuoteFormulaService.php b/app/Services/Quote/QuoteFormulaService.php
new file mode 100644
index 00000000..1513ed91
--- /dev/null
+++ b/app/Services/Quote/QuoteFormulaService.php
@@ -0,0 +1,504 @@
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormula;
+use App\Models\Quote\QuoteFormulaItem;
+use App\Models\Quote\QuoteFormulaMapping;
+use App\Models\Quote\QuoteFormulaRange;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+
+class QuoteFormulaService
+{
+    /**
+     * 수식 목록 조회 (페이지네이션)
+     */
+    public function getFormulas(array $filters = [], int $perPage = 15): LengthAwarePaginator
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormula::query()
+            ->with(['category'])
+            ->withCount(['ranges', 'mappings', 'items']);
+
+        // 테넌트 필터
+        if ($tenantId && $tenantId !== 'all') {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        // 카테고리 필터
+        if (! empty($filters['category_id'])) {
+            $query->where('category_id', $filters['category_id']);
+        }
+
+        // 제품 필터 (공통/특정)
+        if (isset($filters['product_id'])) {
+            if ($filters['product_id'] === 'common' || $filters['product_id'] === '') {
+                $query->whereNull('product_id');
+            } else {
+                $query->where('product_id', $filters['product_id']);
+            }
+        }
+
+        // 유형 필터
+        if (! empty($filters['type'])) {
+            $query->where('type', $filters['type']);
+        }
+
+        // 검색
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                    ->orWhere('variable', 'like', "%{$search}%")
+                    ->orWhere('formula', 'like', "%{$search}%");
+            });
+        }
+
+        // 활성화 필터
+        if (isset($filters['is_active']) && $filters['is_active'] !== '') {
+            $query->where('is_active', (bool) $filters['is_active']);
+        }
+
+        // 정렬
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDirection = $filters['sort_direction'] ?? 'asc';
+
+        if ($sortBy === 'category') {
+            $query->join('quote_formula_categories', 'quote_formulas.category_id', '=', 'quote_formula_categories.id')
+                ->orderBy('quote_formula_categories.sort_order', $sortDirection)
+                ->orderBy('quote_formulas.sort_order', $sortDirection)
+                ->select('quote_formulas.*');
+        } else {
+            $query->orderBy($sortBy, $sortDirection);
+        }
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 카테고리별 수식 목록 (실행 순서용)
+     */
+    public function getFormulasByCategory(?int $productId = null): Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return QuoteFormula::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where(function ($q) use ($productId) {
+                $q->whereNull('product_id');
+                if ($productId) {
+                    $q->orWhere('product_id', $productId);
+                }
+            })
+            ->with(['category', 'ranges', 'mappings', 'items'])
+            ->get()
+            ->groupBy('category.code')
+            ->sortBy(fn ($formulas) => $formulas->first()->category->sort_order);
+    }
+
+    /**
+     * 수식 상세 조회
+     */
+    public function getFormulaById(int $id, bool $withRelations = false): ?QuoteFormula
+    {
+        $query = QuoteFormula::query();
+
+        if ($withRelations) {
+            $query->with(['category', 'ranges', 'mappings', 'items']);
+        }
+
+        return $query->find($id);
+    }
+
+    /**
+     * 수식 생성
+     */
+    public function createFormula(array $data): QuoteFormula
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            // 자동 sort_order
+            if (! isset($data['sort_order'])) {
+                $maxOrder = QuoteFormula::where('tenant_id', $tenantId)
+                    ->where('category_id', $data['category_id'])
+                    ->max('sort_order');
+                $data['sort_order'] = ($maxOrder ?? 0) + 1;
+            }
+
+            $formula = QuoteFormula::create([
+                'tenant_id' => $tenantId,
+                'category_id' => $data['category_id'],
+                'product_id' => $data['product_id'] ?? null,
+                'name' => $data['name'],
+                'variable' => $data['variable'],
+                'type' => $data['type'],
+                'formula' => $data['formula'] ?? null,
+                'output_type' => $data['output_type'] ?? 'variable',
+                'description' => $data['description'] ?? null,
+                'sort_order' => $data['sort_order'],
+                'is_active' => $data['is_active'] ?? true,
+                'created_by' => auth()->id(),
+            ]);
+
+            // 범위별 규칙 저장
+            if ($data['type'] === QuoteFormula::TYPE_RANGE && ! empty($data['ranges'])) {
+                $this->saveRanges($formula, $data['ranges']);
+            }
+
+            // 매핑 규칙 저장
+            if ($data['type'] === QuoteFormula::TYPE_MAPPING && ! empty($data['mappings'])) {
+                $this->saveMappings($formula, $data['mappings']);
+            }
+
+            // 품목 출력 저장
+            if (($data['output_type'] ?? 'variable') === QuoteFormula::OUTPUT_ITEM && ! empty($data['items'])) {
+                $this->saveItems($formula, $data['items']);
+            }
+
+            return $formula->load(['ranges', 'mappings', 'items']);
+        });
+    }
+
+    /**
+     * 수식 수정
+     */
+    public function updateFormula(int $id, array $data): QuoteFormula
+    {
+        $formula = QuoteFormula::findOrFail($id);
+
+        return DB::transaction(function () use ($formula, $data) {
+            $formula->update([
+                'category_id' => $data['category_id'] ?? $formula->category_id,
+                'product_id' => array_key_exists('product_id', $data) ? $data['product_id'] : $formula->product_id,
+                'name' => $data['name'] ?? $formula->name,
+                'variable' => $data['variable'] ?? $formula->variable,
+                'type' => $data['type'] ?? $formula->type,
+                'formula' => array_key_exists('formula', $data) ? $data['formula'] : $formula->formula,
+                'output_type' => $data['output_type'] ?? $formula->output_type,
+                'description' => array_key_exists('description', $data) ? $data['description'] : $formula->description,
+                'sort_order' => $data['sort_order'] ?? $formula->sort_order,
+                'is_active' => $data['is_active'] ?? $formula->is_active,
+                'updated_by' => auth()->id(),
+            ]);
+
+            // 범위 규칙 업데이트
+            if (isset($data['ranges'])) {
+                $formula->ranges()->delete();
+                if ($formula->type === QuoteFormula::TYPE_RANGE) {
+                    $this->saveRanges($formula, $data['ranges']);
+                }
+            }
+
+            // 매핑 규칙 업데이트
+            if (isset($data['mappings'])) {
+                $formula->mappings()->delete();
+                if ($formula->type === QuoteFormula::TYPE_MAPPING) {
+                    $this->saveMappings($formula, $data['mappings']);
+                }
+            }
+
+            // 품목 출력 업데이트
+            if (isset($data['items'])) {
+                $formula->items()->delete();
+                if ($formula->output_type === QuoteFormula::OUTPUT_ITEM) {
+                    $this->saveItems($formula, $data['items']);
+                }
+            }
+
+            return $formula->fresh(['category', 'ranges', 'mappings', 'items']);
+        });
+    }
+
+    /**
+     * 수식 삭제
+     */
+    public function deleteFormula(int $id): void
+    {
+        $formula = QuoteFormula::findOrFail($id);
+        $formula->delete();
+    }
+
+    /**
+     * 수식 활성/비활성 토글
+     */
+    public function toggleActive(int $id): QuoteFormula
+    {
+        $formula = QuoteFormula::findOrFail($id);
+
+        $formula->is_active = ! $formula->is_active;
+        $formula->updated_by = auth()->id();
+        $formula->save();
+
+        return $formula;
+    }
+
+    /**
+     * 수식 복원
+     */
+    public function restoreFormula(int $id): void
+    {
+        $formula = QuoteFormula::withTrashed()->findOrFail($id);
+        $formula->restore();
+    }
+
+    /**
+     * 수식 영구 삭제
+     */
+    public function forceDeleteFormula(int $id): void
+    {
+        $formula = QuoteFormula::withTrashed()->findOrFail($id);
+
+        DB::transaction(function () use ($formula) {
+            $formula->ranges()->delete();
+            $formula->mappings()->delete();
+            $formula->items()->delete();
+            $formula->forceDelete();
+        });
+    }
+
+    /**
+     * 변수명 중복 체크 (테넌트 전체 범위)
+     */
+    public function isVariableExists(string $variable, ?int $excludeId = null): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormula::where('tenant_id', $tenantId)
+            ->where('variable', $variable);
+
+        if ($excludeId) {
+            $query->where('id', '!=', $excludeId);
+        }
+
+        return $query->exists();
+    }
+
+    /**
+     * 수식 순서 변경
+     */
+    public function reorder(array $formulaIds): void
+    {
+        foreach ($formulaIds as $index => $id) {
+            QuoteFormula::where('id', $id)->update([
+                'sort_order' => $index + 1,
+                'updated_by' => auth()->id(),
+            ]);
+        }
+    }
+
+    /**
+     * 모든 활성 수식 조회
+     */
+    public function getAllActiveFormulas(): Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return QuoteFormula::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->with(['category', 'ranges', 'mappings', 'items'])
+            ->orderBy('category_id')
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    /**
+     * 수식 복제
+     */
+    public function duplicateFormula(int $id): QuoteFormula
+    {
+        $original = QuoteFormula::with(['ranges', 'mappings', 'items'])->findOrFail($id);
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($original, $tenantId) {
+            // 새로운 변수명 생성
+            $newVariable = $this->generateUniqueVariable($original->variable);
+
+            // 수식 복제
+            $formula = QuoteFormula::create([
+                'tenant_id' => $tenantId,
+                'category_id' => $original->category_id,
+                'product_id' => $original->product_id,
+                'name' => $original->name.' (복제)',
+                'variable' => $newVariable,
+                'type' => $original->type,
+                'formula' => $original->formula,
+                'output_type' => $original->output_type,
+                'description' => $original->description,
+                'sort_order' => $original->sort_order + 1,
+                'is_active' => false, // 복제본은 비활성 상태로 생성
+                'created_by' => auth()->id(),
+            ]);
+
+            // 범위 규칙 복제
+            foreach ($original->ranges as $range) {
+                QuoteFormulaRange::create([
+                    'formula_id' => $formula->id,
+                    'min_value' => $range->min_value,
+                    'max_value' => $range->max_value,
+                    'condition_variable' => $range->condition_variable,
+                    'result_value' => $range->result_value,
+                    'result_type' => $range->result_type,
+                    'sort_order' => $range->sort_order,
+                ]);
+            }
+
+            // 매핑 규칙 복제
+            foreach ($original->mappings as $mapping) {
+                QuoteFormulaMapping::create([
+                    'formula_id' => $formula->id,
+                    'source_variable' => $mapping->source_variable,
+                    'source_value' => $mapping->source_value,
+                    'result_value' => $mapping->result_value,
+                    'result_type' => $mapping->result_type,
+                    'sort_order' => $mapping->sort_order,
+                ]);
+            }
+
+            // 품목 출력 복제
+            foreach ($original->items as $item) {
+                QuoteFormulaItem::create([
+                    'formula_id' => $formula->id,
+                    'item_code' => $item->item_code,
+                    'item_name' => $item->item_name,
+                    'specification' => $item->specification,
+                    'unit' => $item->unit,
+                    'quantity_formula' => $item->quantity_formula,
+                    'unit_price_formula' => $item->unit_price_formula,
+                    'sort_order' => $item->sort_order,
+                ]);
+            }
+
+            return $formula->load(['category', 'ranges', 'mappings', 'items']);
+        });
+    }
+
+    /**
+     * 고유한 변수명 생성
+     */
+    private function generateUniqueVariable(string $baseVariable): string
+    {
+        $tenantId = session('selected_tenant_id');
+        $suffix = 1;
+        $newVariable = $baseVariable.'_COPY';
+
+        while (QuoteFormula::where('tenant_id', $tenantId)->where('variable', $newVariable)->exists()) {
+            $suffix++;
+            $newVariable = $baseVariable.'_COPY'.$suffix;
+        }
+
+        return $newVariable;
+    }
+
+    /**
+     * 변수 목록 조회 (수식 입력 시 참조용)
+     */
+    public function getAvailableVariables(?int $productId = null): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $formulas = QuoteFormula::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where('output_type', 'variable')
+            ->where(function ($q) use ($productId) {
+                $q->whereNull('product_id');
+                if ($productId) {
+                    $q->orWhere('product_id', $productId);
+                }
+            })
+            ->with('category')
+            ->orderBy('category_id')
+            ->orderBy('sort_order')
+            ->get();
+
+        return $formulas->map(fn ($f) => [
+            'variable' => $f->variable,
+            'name' => $f->name,
+            'category' => $f->category->name,
+            'type' => $f->type,
+        ])->toArray();
+    }
+
+    /**
+     * 수식 통계
+     */
+    public function getFormulaStats(): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return [
+            'total' => QuoteFormula::where('tenant_id', $tenantId)->count(),
+            'active' => QuoteFormula::where('tenant_id', $tenantId)->where('is_active', true)->count(),
+            'by_type' => [
+                'input' => QuoteFormula::where('tenant_id', $tenantId)->where('type', 'input')->count(),
+                'calculation' => QuoteFormula::where('tenant_id', $tenantId)->where('type', 'calculation')->count(),
+                'range' => QuoteFormula::where('tenant_id', $tenantId)->where('type', 'range')->count(),
+                'mapping' => QuoteFormula::where('tenant_id', $tenantId)->where('type', 'mapping')->count(),
+            ],
+        ];
+    }
+
+    // =========================================================================
+    // Private Methods
+    // =========================================================================
+
+    /**
+     * 범위 규칙 저장
+     */
+    private function saveRanges(QuoteFormula $formula, array $ranges): void
+    {
+        foreach ($ranges as $index => $range) {
+            QuoteFormulaRange::create([
+                'formula_id' => $formula->id,
+                'min_value' => $range['min_value'] ?? null,
+                'max_value' => $range['max_value'] ?? null,
+                'condition_variable' => $range['condition_variable'],
+                'result_value' => $range['result_value'],
+                'result_type' => $range['result_type'] ?? 'fixed',
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+
+    /**
+     * 매핑 규칙 저장
+     */
+    private function saveMappings(QuoteFormula $formula, array $mappings): void
+    {
+        foreach ($mappings as $index => $mapping) {
+            QuoteFormulaMapping::create([
+                'formula_id' => $formula->id,
+                'source_variable' => $mapping['source_variable'],
+                'source_value' => $mapping['source_value'],
+                'result_value' => $mapping['result_value'],
+                'result_type' => $mapping['result_type'] ?? 'fixed',
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+
+    /**
+     * 품목 출력 저장
+     */
+    private function saveItems(QuoteFormula $formula, array $items): void
+    {
+        foreach ($items as $index => $item) {
+            QuoteFormulaItem::create([
+                'formula_id' => $formula->id,
+                'item_code' => $item['item_code'],
+                'item_name' => $item['item_name'],
+                'specification' => $item['specification'] ?? null,
+                'unit' => $item['unit'],
+                'quantity_formula' => $item['quantity_formula'],
+                'unit_price_formula' => $item['unit_price_formula'] ?? null,
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+}
diff --git a/docs/QUOTE_FORMULA_DEVELOPMENT_PLAN.md b/docs/QUOTE_FORMULA_DEVELOPMENT_PLAN.md
new file mode 100644
index 00000000..48724710
--- /dev/null
+++ b/docs/QUOTE_FORMULA_DEVELOPMENT_PLAN.md
@@ -0,0 +1,1985 @@
+# 견적 수식 관리 기능 개발 플랜
+
+> **목적**: mng에서 견적 산출식을 작성/관리하고, 완료 후 SAM API에서 견적 산출 화면에 활용
+>
+> **작성일**: 2025-12-04
+> **버전**: 1.0
+
+---
+
+## 1. 개요
+
+### 1.1 기능 범위
+
+견적 수식 관리 기능은 다음을 포함합니다:
+
+1. **수식 카테고리 관리**: 수식을 그룹화하는 카테고리 CRUD
+2. **수식 관리**: 변수, 계산식, 범위별, 매핑 등 다양한 수식 유형 CRUD
+3. **수식 검증**: 수식 유효성 검사 및 테스트
+4. **수식 실행 순서**: 카테고리 순서대로 수식 실행
+
+### 1.2 수식 유형
+
+| 유형 | 설명 | 예시 |
+|------|------|------|
+| `input` | 사용자 입력값 | W0, H0, QTY |
+| `calculation` | 계산식 | W1 = W0 + 140 |
+| `range` | 범위별 값 | 면적 0~5: 용량A, 5~10: 용량B |
+| `mapping` | 1:1 매핑 | GT='벽부': 브라켓A |
+
+### 1.3 지원 함수
+
+- **수학**: `SUM()`, `ROUND()`, `CEIL()`, `FLOOR()`, `ABS()`, `MIN()`, `MAX()`
+- **조건**: `IF(조건, 참값, 거짓값)`
+- **논리**: `AND()`, `OR()`, `NOT()`
+
+---
+
+## 2. 데이터베이스 스키마
+
+### 2.1 테이블 구조
+
+#### `quote_formula_categories` (수식 카테고리)
+
+```sql
+CREATE TABLE quote_formula_categories (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    tenant_id BIGINT UNSIGNED NOT NULL,
+
+    -- 기본 정보
+    code VARCHAR(50) NOT NULL COMMENT '카테고리 코드 (예: BASIC_INFO, PRODUCTION_SIZE)',
+    name VARCHAR(100) NOT NULL COMMENT '카테고리 이름 (예: 기본정보, 제작사이즈)',
+    description TEXT NULL COMMENT '카테고리 설명',
+
+    -- 정렬 및 상태
+    sort_order INT UNSIGNED DEFAULT 0 COMMENT '실행 순서',
+    is_active BOOLEAN DEFAULT TRUE COMMENT '활성화 여부',
+
+    -- 메타
+    created_by BIGINT UNSIGNED NULL,
+    updated_by BIGINT UNSIGNED NULL,
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+    deleted_at TIMESTAMP NULL,
+
+    -- 인덱스
+    INDEX idx_tenant_sort (tenant_id, sort_order),
+    INDEX idx_code (code),
+    UNIQUE INDEX uq_tenant_code (tenant_id, code, deleted_at)
+) ENGINE=InnoDB COMMENT='견적 수식 카테고리';
+```
+
+#### `quote_formulas` (수식)
+
+```sql
+CREATE TABLE quote_formulas (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    tenant_id BIGINT UNSIGNED NOT NULL,
+    category_id BIGINT UNSIGNED NOT NULL COMMENT '카테고리 ID',
+    product_id BIGINT UNSIGNED NULL COMMENT '특정 제품용 수식 (NULL = 공통)',
+
+    -- 수식 정보
+    name VARCHAR(200) NOT NULL COMMENT '수식 이름',
+    variable VARCHAR(50) NOT NULL COMMENT '변수명 (예: W1, H1, M)',
+    type ENUM('input', 'calculation', 'range', 'mapping') NOT NULL DEFAULT 'calculation',
+
+    -- 수식 내용
+    formula TEXT NULL COMMENT '계산식 (type=calculation일 때)',
+    output_type ENUM('variable', 'item') DEFAULT 'variable' COMMENT '결과 타입',
+
+    -- 메타 데이터
+    description TEXT NULL COMMENT '수식 설명',
+    sort_order INT UNSIGNED DEFAULT 0 COMMENT '카테고리 내 순서',
+    is_active BOOLEAN DEFAULT TRUE COMMENT '활성화 여부',
+
+    -- 감사
+    created_by BIGINT UNSIGNED NULL,
+    updated_by BIGINT UNSIGNED NULL,
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+    deleted_at TIMESTAMP NULL,
+
+    -- 인덱스
+    INDEX idx_tenant (tenant_id),
+    INDEX idx_category_sort (category_id, sort_order),
+    INDEX idx_variable (variable),
+    INDEX idx_product (product_id),
+    FOREIGN KEY (category_id) REFERENCES quote_formula_categories(id) ON DELETE CASCADE
+) ENGINE=InnoDB COMMENT='견적 수식';
+```
+
+#### `quote_formula_ranges` (범위별 값)
+
+```sql
+CREATE TABLE quote_formula_ranges (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    formula_id BIGINT UNSIGNED NOT NULL,
+
+    -- 범위 조건
+    min_value DECIMAL(15,4) NULL COMMENT '최소값 (NULL = 제한없음)',
+    max_value DECIMAL(15,4) NULL COMMENT '최대값 (NULL = 제한없음)',
+    condition_variable VARCHAR(50) NOT NULL COMMENT '조건 변수 (예: M, K)',
+
+    -- 결과
+    result_value VARCHAR(500) NOT NULL COMMENT '결과값 (수식 또는 고정값)',
+    result_type ENUM('fixed', 'formula') DEFAULT 'fixed' COMMENT '결과 유형',
+
+    -- 정렬
+    sort_order INT UNSIGNED DEFAULT 0,
+
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+
+    INDEX idx_formula (formula_id),
+    FOREIGN KEY (formula_id) REFERENCES quote_formulas(id) ON DELETE CASCADE
+) ENGINE=InnoDB COMMENT='수식 범위별 값';
+```
+
+#### `quote_formula_mappings` (매핑 값)
+
+```sql
+CREATE TABLE quote_formula_mappings (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    formula_id BIGINT UNSIGNED NOT NULL,
+
+    -- 매핑 조건
+    source_variable VARCHAR(50) NOT NULL COMMENT '소스 변수 (예: GT)',
+    source_value VARCHAR(200) NOT NULL COMMENT '소스 값 (예: 벽부, 노출)',
+
+    -- 결과
+    result_value VARCHAR(500) NOT NULL COMMENT '결과값',
+    result_type ENUM('fixed', 'formula') DEFAULT 'fixed',
+
+    -- 정렬
+    sort_order INT UNSIGNED DEFAULT 0,
+
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+
+    INDEX idx_formula (formula_id),
+    INDEX idx_source (source_variable, source_value),
+    FOREIGN KEY (formula_id) REFERENCES quote_formulas(id) ON DELETE CASCADE
+) ENGINE=InnoDB COMMENT='수식 매핑 값';
+```
+
+#### `quote_formula_items` (품목 출력)
+
+```sql
+CREATE TABLE quote_formula_items (
+    id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    formula_id BIGINT UNSIGNED NOT NULL,
+
+    -- 품목 정보
+    item_code VARCHAR(50) NOT NULL COMMENT '품목 코드',
+    item_name VARCHAR(200) NOT NULL COMMENT '품목명',
+    specification VARCHAR(100) NULL COMMENT '규격',
+    unit VARCHAR(20) NOT NULL COMMENT '단위 (M, M2, EA 등)',
+
+    -- 수량 계산
+    quantity_formula VARCHAR(500) NOT NULL COMMENT '수량 계산식',
+
+    -- 단가 연결
+    unit_price_formula VARCHAR(500) NULL COMMENT '단가 계산식 (NULL = 품목마스터 참조)',
+
+    -- 정렬
+    sort_order INT UNSIGNED DEFAULT 0,
+
+    created_at TIMESTAMP NULL,
+    updated_at TIMESTAMP NULL,
+
+    INDEX idx_formula (formula_id),
+    INDEX idx_item_code (item_code),
+    FOREIGN KEY (formula_id) REFERENCES quote_formulas(id) ON DELETE CASCADE
+) ENGINE=InnoDB COMMENT='수식 품목 출력';
+```
+
+### 2.2 기본 데이터 (Seeder)
+
+```php
+// 카테고리 기본 데이터
+$categories = [
+    ['code' => 'BASIC_INFO', 'name' => '기본정보', 'sort_order' => 1],
+    ['code' => 'PRODUCTION_SIZE', 'name' => '제작사이즈', 'sort_order' => 2],
+    ['code' => 'AREA', 'name' => '면적', 'sort_order' => 3],
+    ['code' => 'MOTOR_CAPACITY', 'name' => '모터용량산출', 'sort_order' => 4],
+    ['code' => 'WINDING_SHAFT', 'name' => '감기샤프트', 'sort_order' => 5],
+    ['code' => 'BRACKET_SUPPORT', 'name' => '브라켓&받침용영역', 'sort_order' => 6],
+    ['code' => 'GUIDE_RAIL', 'name' => '가이드레일', 'sort_order' => 7],
+    ['code' => 'GUIDE_RAIL_TYPE', 'name' => '가이드레일설치유형', 'sort_order' => 8],
+    ['code' => 'SHUTTER_BOX', 'name' => '셔터박스', 'sort_order' => 9],
+    ['code' => 'BOTTOM_FINISH', 'name' => '하단마감재', 'sort_order' => 10],
+];
+
+// 기본정보 수식 예시
+$basicFormulas = [
+    ['variable' => 'PC', 'name' => '제품 카테고리', 'type' => 'input'],
+    ['variable' => 'W0', 'name' => '오픈사이즈 가로', 'type' => 'input'],
+    ['variable' => 'H0', 'name' => '오픈사이즈 세로', 'type' => 'input'],
+    ['variable' => 'GT', 'name' => '가이드레일 유형', 'type' => 'input'],
+    ['variable' => 'MP', 'name' => '모터 전원', 'type' => 'input'],
+    ['variable' => 'CT', 'name' => '연동제어기', 'type' => 'input'],
+    ['variable' => 'QTY', 'name' => '수량', 'type' => 'input'],
+    ['variable' => 'WS', 'name' => '마구리 날개치수', 'type' => 'input', 'formula' => '50'],
+    ['variable' => 'INSP', 'name' => '검사비', 'type' => 'input', 'formula' => '50000'],
+];
+
+// 제작사이즈 수식 예시
+$productionFormulas = [
+    ['variable' => 'W1', 'name' => '제작폭', 'type' => 'calculation', 'formula' => 'W0 + 140'],
+    ['variable' => 'H1', 'name' => '제작높이', 'type' => 'calculation', 'formula' => 'H0 + 350'],
+];
+
+// 면적 수식 예시
+$areaFormulas = [
+    ['variable' => 'M', 'name' => '면적', 'type' => 'calculation', 'formula' => 'ROUND(W1 * H1 / 1000000, 4)'],
+    ['variable' => 'K', 'name' => '중량', 'type' => 'calculation', 'formula' => 'ROUND(M * 2.5, 2)'],
+];
+```
+
+---
+
+## 3. 모델 정의
+
+### 3.1 QuoteFormulaCategory.php
+
+```php
+<?php
+
+namespace App\Models\Quote;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class QuoteFormulaCategory extends Model
+{
+    use SoftDeletes, BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'code',
+        'name',
+        'description',
+        'sort_order',
+        'is_active',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    /**
+     * 카테고리에 속한 수식들
+     */
+    public function formulas(): HasMany
+    {
+        return $this->hasMany(QuoteFormula::class, 'category_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 활성화된 수식만
+     */
+    public function activeFormulas(): HasMany
+    {
+        return $this->formulas()->where('is_active', true);
+    }
+
+    /**
+     * Scope: 활성화된 카테고리
+     */
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * Scope: 정렬 순서
+     */
+    public function scopeOrdered($query)
+    {
+        return $query->orderBy('sort_order');
+    }
+}
+```
+
+### 3.2 QuoteFormula.php
+
+```php
+<?php
+
+namespace App\Models\Quote;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class QuoteFormula extends Model
+{
+    use SoftDeletes, BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'category_id',
+        'product_id',
+        'name',
+        'variable',
+        'type',
+        'formula',
+        'output_type',
+        'description',
+        'sort_order',
+        'is_active',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    // 수식 유형 상수
+    const TYPE_INPUT = 'input';
+    const TYPE_CALCULATION = 'calculation';
+    const TYPE_RANGE = 'range';
+    const TYPE_MAPPING = 'mapping';
+
+    // 출력 유형 상수
+    const OUTPUT_VARIABLE = 'variable';
+    const OUTPUT_ITEM = 'item';
+
+    /**
+     * 카테고리 관계
+     */
+    public function category(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormulaCategory::class, 'category_id');
+    }
+
+    /**
+     * 제품 관계 (특정 제품용 수식)
+     */
+    public function product(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Product::class, 'product_id');
+    }
+
+    /**
+     * 범위 규칙
+     */
+    public function ranges(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaRange::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 매핑 규칙
+     */
+    public function mappings(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaMapping::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 품목 출력
+     */
+    public function items(): HasMany
+    {
+        return $this->hasMany(QuoteFormulaItem::class, 'formula_id')
+            ->orderBy('sort_order');
+    }
+
+    /**
+     * 수식이 공통 수식인지 확인
+     */
+    public function isCommon(): bool
+    {
+        return is_null($this->product_id);
+    }
+
+    /**
+     * Scope: 공통 수식
+     */
+    public function scopeCommon($query)
+    {
+        return $query->whereNull('product_id');
+    }
+
+    /**
+     * Scope: 특정 제품 수식
+     */
+    public function scopeForProduct($query, $productId)
+    {
+        return $query->where(function ($q) use ($productId) {
+            $q->whereNull('product_id')
+              ->orWhere('product_id', $productId);
+        });
+    }
+}
+```
+
+### 3.3 QuoteFormulaRange.php
+
+```php
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class QuoteFormulaRange extends Model
+{
+    protected $fillable = [
+        'formula_id',
+        'min_value',
+        'max_value',
+        'condition_variable',
+        'result_value',
+        'result_type',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'min_value' => 'decimal:4',
+        'max_value' => 'decimal:4',
+        'sort_order' => 'integer',
+    ];
+
+    const RESULT_FIXED = 'fixed';
+    const RESULT_FORMULA = 'formula';
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+
+    /**
+     * 값이 범위 내에 있는지 확인
+     */
+    public function isInRange($value): bool
+    {
+        $min = $this->min_value;
+        $max = $this->max_value;
+
+        if (is_null($min) && is_null($max)) {
+            return true;
+        }
+
+        if (is_null($min)) {
+            return $value <= $max;
+        }
+
+        if (is_null($max)) {
+            return $value >= $min;
+        }
+
+        return $value >= $min && $value <= $max;
+    }
+}
+```
+
+### 3.4 QuoteFormulaMapping.php
+
+```php
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class QuoteFormulaMapping extends Model
+{
+    protected $fillable = [
+        'formula_id',
+        'source_variable',
+        'source_value',
+        'result_value',
+        'result_type',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+    ];
+
+    const RESULT_FIXED = 'fixed';
+    const RESULT_FORMULA = 'formula';
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+}
+```
+
+### 3.5 QuoteFormulaItem.php
+
+```php
+<?php
+
+namespace App\Models\Quote;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class QuoteFormulaItem extends Model
+{
+    protected $fillable = [
+        'formula_id',
+        'item_code',
+        'item_name',
+        'specification',
+        'unit',
+        'quantity_formula',
+        'unit_price_formula',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+    ];
+
+    public function formula(): BelongsTo
+    {
+        return $this->belongsTo(QuoteFormula::class, 'formula_id');
+    }
+}
+```
+
+---
+
+## 4. Service 계층
+
+### 4.1 QuoteFormulaCategoryService.php
+
+```php
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormulaCategory;
+use Illuminate\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class QuoteFormulaCategoryService
+{
+    /**
+     * 카테고리 목록 조회 (페이지네이션)
+     */
+    public function getCategories(array $filters = [], int $perPage = 15): LengthAwarePaginator
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormulaCategory::query()
+            ->withCount('formulas')
+            ->withCount(['formulas as active_formulas_count' => function ($q) {
+                $q->where('is_active', true);
+            }]);
+
+        // 테넌트 필터
+        if ($tenantId && $tenantId !== 'all') {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        // 검색
+        if (!empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                  ->orWhere('code', 'like', "%{$search}%")
+                  ->orWhere('description', 'like', "%{$search}%");
+            });
+        }
+
+        // 활성화 필터
+        if (isset($filters['is_active'])) {
+            $query->where('is_active', $filters['is_active']);
+        }
+
+        // 정렬
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDirection = $filters['sort_direction'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDirection);
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 전체 카테고리 목록 (선택용)
+     */
+    public function getAllCategories(): \Illuminate\Database\Eloquent\Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return QuoteFormulaCategory::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    /**
+     * 카테고리 생성
+     */
+    public function createCategory(array $data): QuoteFormulaCategory
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            // 자동 sort_order 할당
+            if (!isset($data['sort_order'])) {
+                $maxOrder = QuoteFormulaCategory::where('tenant_id', $tenantId)->max('sort_order');
+                $data['sort_order'] = ($maxOrder ?? 0) + 1;
+            }
+
+            return QuoteFormulaCategory::create([
+                'tenant_id' => $tenantId,
+                'code' => $data['code'],
+                'name' => $data['name'],
+                'description' => $data['description'] ?? null,
+                'sort_order' => $data['sort_order'],
+                'is_active' => $data['is_active'] ?? true,
+                'created_by' => auth()->id(),
+            ]);
+        });
+    }
+
+    /**
+     * 카테고리 수정
+     */
+    public function updateCategory(int $id, array $data): QuoteFormulaCategory
+    {
+        $category = QuoteFormulaCategory::findOrFail($id);
+
+        $category->update([
+            'code' => $data['code'] ?? $category->code,
+            'name' => $data['name'] ?? $category->name,
+            'description' => $data['description'] ?? $category->description,
+            'sort_order' => $data['sort_order'] ?? $category->sort_order,
+            'is_active' => $data['is_active'] ?? $category->is_active,
+            'updated_by' => auth()->id(),
+        ]);
+
+        return $category->fresh();
+    }
+
+    /**
+     * 카테고리 삭제
+     */
+    public function deleteCategory(int $id): void
+    {
+        $category = QuoteFormulaCategory::findOrFail($id);
+
+        // 연관 수식이 있으면 삭제 불가
+        if ($category->formulas()->count() > 0) {
+            throw new \Exception('연관된 수식이 있어 삭제할 수 없습니다.');
+        }
+
+        $category->delete();
+    }
+
+    /**
+     * 카테고리 순서 변경
+     */
+    public function reorderCategories(array $orderData): void
+    {
+        DB::transaction(function () use ($orderData) {
+            foreach ($orderData as $item) {
+                QuoteFormulaCategory::where('id', $item['id'])
+                    ->update(['sort_order' => $item['sort_order']]);
+            }
+        });
+    }
+}
+```
+
+### 4.2 QuoteFormulaService.php
+
+```php
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormula;
+use App\Models\Quote\QuoteFormulaRange;
+use App\Models\Quote\QuoteFormulaMapping;
+use App\Models\Quote\QuoteFormulaItem;
+use Illuminate\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class QuoteFormulaService
+{
+    /**
+     * 수식 목록 조회 (페이지네이션)
+     */
+    public function getFormulas(array $filters = [], int $perPage = 15): LengthAwarePaginator
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $query = QuoteFormula::query()
+            ->with(['category', 'product'])
+            ->withCount(['ranges', 'mappings', 'items']);
+
+        // 테넌트 필터
+        if ($tenantId && $tenantId !== 'all') {
+            $query->where('tenant_id', $tenantId);
+        }
+
+        // 카테고리 필터
+        if (!empty($filters['category_id'])) {
+            $query->where('category_id', $filters['category_id']);
+        }
+
+        // 제품 필터 (공통/특정)
+        if (isset($filters['product_id'])) {
+            if ($filters['product_id'] === 'common') {
+                $query->whereNull('product_id');
+            } else {
+                $query->where('product_id', $filters['product_id']);
+            }
+        }
+
+        // 유형 필터
+        if (!empty($filters['type'])) {
+            $query->where('type', $filters['type']);
+        }
+
+        // 검색
+        if (!empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%")
+                  ->orWhere('variable', 'like', "%{$search}%")
+                  ->orWhere('formula', 'like', "%{$search}%");
+            });
+        }
+
+        // 활성화 필터
+        if (isset($filters['is_active'])) {
+            $query->where('is_active', $filters['is_active']);
+        }
+
+        // 정렬
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDirection = $filters['sort_direction'] ?? 'asc';
+
+        if ($sortBy === 'category') {
+            $query->join('quote_formula_categories', 'quote_formulas.category_id', '=', 'quote_formula_categories.id')
+                  ->orderBy('quote_formula_categories.sort_order', $sortDirection)
+                  ->orderBy('quote_formulas.sort_order', $sortDirection)
+                  ->select('quote_formulas.*');
+        } else {
+            $query->orderBy($sortBy, $sortDirection);
+        }
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 카테고리별 수식 목록 (실행 순서용)
+     */
+    public function getFormulasByCategory(?int $productId = null): \Illuminate\Support\Collection
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return QuoteFormula::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where(function ($q) use ($productId) {
+                $q->whereNull('product_id');
+                if ($productId) {
+                    $q->orWhere('product_id', $productId);
+                }
+            })
+            ->with(['category', 'ranges', 'mappings', 'items'])
+            ->get()
+            ->groupBy('category.code')
+            ->sortBy(fn($formulas) => $formulas->first()->category->sort_order);
+    }
+
+    /**
+     * 수식 상세 조회
+     */
+    public function getFormulaById(int $id): QuoteFormula
+    {
+        return QuoteFormula::with(['category', 'product', 'ranges', 'mappings', 'items'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 수식 생성
+     */
+    public function createFormula(array $data): QuoteFormula
+    {
+        $tenantId = session('selected_tenant_id');
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            // 자동 sort_order
+            if (!isset($data['sort_order'])) {
+                $maxOrder = QuoteFormula::where('tenant_id', $tenantId)
+                    ->where('category_id', $data['category_id'])
+                    ->max('sort_order');
+                $data['sort_order'] = ($maxOrder ?? 0) + 1;
+            }
+
+            $formula = QuoteFormula::create([
+                'tenant_id' => $tenantId,
+                'category_id' => $data['category_id'],
+                'product_id' => $data['product_id'] ?? null,
+                'name' => $data['name'],
+                'variable' => $data['variable'],
+                'type' => $data['type'],
+                'formula' => $data['formula'] ?? null,
+                'output_type' => $data['output_type'] ?? 'variable',
+                'description' => $data['description'] ?? null,
+                'sort_order' => $data['sort_order'],
+                'is_active' => $data['is_active'] ?? true,
+                'created_by' => auth()->id(),
+            ]);
+
+            // 범위별 규칙 저장
+            if ($data['type'] === QuoteFormula::TYPE_RANGE && !empty($data['ranges'])) {
+                $this->saveRanges($formula, $data['ranges']);
+            }
+
+            // 매핑 규칙 저장
+            if ($data['type'] === QuoteFormula::TYPE_MAPPING && !empty($data['mappings'])) {
+                $this->saveMappings($formula, $data['mappings']);
+            }
+
+            // 품목 출력 저장
+            if ($data['output_type'] === QuoteFormula::OUTPUT_ITEM && !empty($data['items'])) {
+                $this->saveItems($formula, $data['items']);
+            }
+
+            return $formula->load(['ranges', 'mappings', 'items']);
+        });
+    }
+
+    /**
+     * 수식 수정
+     */
+    public function updateFormula(int $id, array $data): QuoteFormula
+    {
+        $formula = QuoteFormula::findOrFail($id);
+
+        return DB::transaction(function () use ($formula, $data) {
+            $formula->update([
+                'category_id' => $data['category_id'] ?? $formula->category_id,
+                'product_id' => array_key_exists('product_id', $data) ? $data['product_id'] : $formula->product_id,
+                'name' => $data['name'] ?? $formula->name,
+                'variable' => $data['variable'] ?? $formula->variable,
+                'type' => $data['type'] ?? $formula->type,
+                'formula' => $data['formula'] ?? $formula->formula,
+                'output_type' => $data['output_type'] ?? $formula->output_type,
+                'description' => $data['description'] ?? $formula->description,
+                'sort_order' => $data['sort_order'] ?? $formula->sort_order,
+                'is_active' => $data['is_active'] ?? $formula->is_active,
+                'updated_by' => auth()->id(),
+            ]);
+
+            // 범위 규칙 업데이트
+            if (isset($data['ranges'])) {
+                $formula->ranges()->delete();
+                if ($formula->type === QuoteFormula::TYPE_RANGE) {
+                    $this->saveRanges($formula, $data['ranges']);
+                }
+            }
+
+            // 매핑 규칙 업데이트
+            if (isset($data['mappings'])) {
+                $formula->mappings()->delete();
+                if ($formula->type === QuoteFormula::TYPE_MAPPING) {
+                    $this->saveMappings($formula, $data['mappings']);
+                }
+            }
+
+            // 품목 출력 업데이트
+            if (isset($data['items'])) {
+                $formula->items()->delete();
+                if ($formula->output_type === QuoteFormula::OUTPUT_ITEM) {
+                    $this->saveItems($formula, $data['items']);
+                }
+            }
+
+            return $formula->fresh(['category', 'product', 'ranges', 'mappings', 'items']);
+        });
+    }
+
+    /**
+     * 수식 삭제
+     */
+    public function deleteFormula(int $id): void
+    {
+        $formula = QuoteFormula::findOrFail($id);
+        $formula->delete();
+    }
+
+    /**
+     * 범위 규칙 저장
+     */
+    private function saveRanges(QuoteFormula $formula, array $ranges): void
+    {
+        foreach ($ranges as $index => $range) {
+            QuoteFormulaRange::create([
+                'formula_id' => $formula->id,
+                'min_value' => $range['min_value'] ?? null,
+                'max_value' => $range['max_value'] ?? null,
+                'condition_variable' => $range['condition_variable'],
+                'result_value' => $range['result_value'],
+                'result_type' => $range['result_type'] ?? 'fixed',
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+
+    /**
+     * 매핑 규칙 저장
+     */
+    private function saveMappings(QuoteFormula $formula, array $mappings): void
+    {
+        foreach ($mappings as $index => $mapping) {
+            QuoteFormulaMapping::create([
+                'formula_id' => $formula->id,
+                'source_variable' => $mapping['source_variable'],
+                'source_value' => $mapping['source_value'],
+                'result_value' => $mapping['result_value'],
+                'result_type' => $mapping['result_type'] ?? 'fixed',
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+
+    /**
+     * 품목 출력 저장
+     */
+    private function saveItems(QuoteFormula $formula, array $items): void
+    {
+        foreach ($items as $index => $item) {
+            QuoteFormulaItem::create([
+                'formula_id' => $formula->id,
+                'item_code' => $item['item_code'],
+                'item_name' => $item['item_name'],
+                'specification' => $item['specification'] ?? null,
+                'unit' => $item['unit'],
+                'quantity_formula' => $item['quantity_formula'],
+                'unit_price_formula' => $item['unit_price_formula'] ?? null,
+                'sort_order' => $index + 1,
+            ]);
+        }
+    }
+
+    /**
+     * 변수 목록 조회 (수식 입력 시 참조용)
+     */
+    public function getAvailableVariables(?int $productId = null): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $formulas = QuoteFormula::query()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where('output_type', 'variable')
+            ->where(function ($q) use ($productId) {
+                $q->whereNull('product_id');
+                if ($productId) {
+                    $q->orWhere('product_id', $productId);
+                }
+            })
+            ->with('category')
+            ->orderBy('category_id')
+            ->orderBy('sort_order')
+            ->get();
+
+        return $formulas->map(fn($f) => [
+            'variable' => $f->variable,
+            'name' => $f->name,
+            'category' => $f->category->name,
+            'type' => $f->type,
+        ])->toArray();
+    }
+}
+```
+
+### 4.3 FormulaEvaluatorService.php (수식 평가)
+
+```php
+<?php
+
+namespace App\Services\Quote;
+
+use App\Models\Quote\QuoteFormula;
+use App\Models\Quote\QuoteFormulaRange;
+use App\Models\Quote\QuoteFormulaMapping;
+
+class FormulaEvaluatorService
+{
+    private array $variables = [];
+    private array $errors = [];
+
+    /**
+     * 수식 검증
+     */
+    public function validateFormula(string $formula): array
+    {
+        $errors = [];
+
+        // 기본 문법 검증
+        if (empty(trim($formula))) {
+            return ['success' => false, 'errors' => ['수식이 비어있습니다.']];
+        }
+
+        // 괄호 매칭 검증
+        if (!$this->validateParentheses($formula)) {
+            $errors[] = '괄호가 올바르게 닫히지 않았습니다.';
+        }
+
+        // 변수 추출 및 검증
+        $variables = $this->extractVariables($formula);
+
+        // 지원 함수 검증
+        $functions = $this->extractFunctions($formula);
+        $supportedFunctions = ['SUM', 'ROUND', 'CEIL', 'FLOOR', 'ABS', 'MIN', 'MAX', 'IF', 'AND', 'OR', 'NOT'];
+
+        foreach ($functions as $func) {
+            if (!in_array(strtoupper($func), $supportedFunctions)) {
+                $errors[] = "지원하지 않는 함수입니다: {$func}";
+            }
+        }
+
+        return [
+            'success' => empty($errors),
+            'errors' => $errors,
+            'variables' => $variables,
+            'functions' => $functions,
+        ];
+    }
+
+    /**
+     * 수식 평가
+     */
+    public function evaluate(string $formula, array $variables = []): mixed
+    {
+        $this->variables = array_merge($this->variables, $variables);
+        $this->errors = [];
+
+        try {
+            // 변수 치환
+            $expression = $this->substituteVariables($formula);
+
+            // 함수 처리
+            $expression = $this->processFunctions($expression);
+
+            // 최종 계산
+            $result = $this->calculateExpression($expression);
+
+            return $result;
+        } catch (\Exception $e) {
+            $this->errors[] = $e->getMessage();
+            return null;
+        }
+    }
+
+    /**
+     * 범위별 수식 평가
+     */
+    public function evaluateRange(QuoteFormula $formula, array $variables = []): mixed
+    {
+        $conditionVar = $formula->ranges->first()?->condition_variable;
+        $value = $variables[$conditionVar] ?? 0;
+
+        foreach ($formula->ranges as $range) {
+            if ($range->isInRange($value)) {
+                if ($range->result_type === 'formula') {
+                    return $this->evaluate($range->result_value, $variables);
+                }
+                return $range->result_value;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * 매핑 수식 평가
+     */
+    public function evaluateMapping(QuoteFormula $formula, array $variables = []): mixed
+    {
+        foreach ($formula->mappings as $mapping) {
+            $sourceValue = $variables[$mapping->source_variable] ?? null;
+
+            if ($sourceValue == $mapping->source_value) {
+                if ($mapping->result_type === 'formula') {
+                    return $this->evaluate($mapping->result_value, $variables);
+                }
+                return $mapping->result_value;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * 전체 수식 실행 (카테고리 순서대로)
+     */
+    public function executeAll(
+        \Illuminate\Support\Collection $formulasByCategory,
+        array $inputVariables = []
+    ): array {
+        $this->variables = $inputVariables;
+        $results = [];
+        $items = [];
+
+        foreach ($formulasByCategory as $categoryCode => $formulas) {
+            foreach ($formulas as $formula) {
+                $result = $this->executeFormula($formula);
+
+                if ($formula->output_type === QuoteFormula::OUTPUT_VARIABLE) {
+                    $this->variables[$formula->variable] = $result;
+                    $results[$formula->variable] = [
+                        'name' => $formula->name,
+                        'value' => $result,
+                        'category' => $formula->category->name,
+                    ];
+                } else {
+                    // 품목 출력
+                    foreach ($formula->items as $item) {
+                        $quantity = $this->evaluate($item->quantity_formula);
+                        $unitPrice = $item->unit_price_formula
+                            ? $this->evaluate($item->unit_price_formula)
+                            : $this->getItemPrice($item->item_code);
+
+                        $items[] = [
+                            'item_code' => $item->item_code,
+                            'item_name' => $item->item_name,
+                            'specification' => $item->specification,
+                            'unit' => $item->unit,
+                            'quantity' => $quantity,
+                            'unit_price' => $unitPrice,
+                            'total_price' => $quantity * $unitPrice,
+                            'formula_variable' => $formula->variable,
+                        ];
+                    }
+                }
+            }
+        }
+
+        return [
+            'variables' => $results,
+            'items' => $items,
+            'errors' => $this->errors,
+        ];
+    }
+
+    /**
+     * 단일 수식 실행
+     */
+    private function executeFormula(QuoteFormula $formula): mixed
+    {
+        return match ($formula->type) {
+            QuoteFormula::TYPE_INPUT => $this->variables[$formula->variable] ??
+                ($formula->formula ? $this->evaluate($formula->formula) : null),
+            QuoteFormula::TYPE_CALCULATION => $this->evaluate($formula->formula, $this->variables),
+            QuoteFormula::TYPE_RANGE => $this->evaluateRange($formula, $this->variables),
+            QuoteFormula::TYPE_MAPPING => $this->evaluateMapping($formula, $this->variables),
+            default => null,
+        };
+    }
+
+    // === Private Helper Methods ===
+
+    private function validateParentheses(string $formula): bool
+    {
+        $count = 0;
+        foreach (str_split($formula) as $char) {
+            if ($char === '(') $count++;
+            if ($char === ')') $count--;
+            if ($count < 0) return false;
+        }
+        return $count === 0;
+    }
+
+    private function extractVariables(string $formula): array
+    {
+        preg_match_all('/\b([A-Z][A-Z0-9_]*)\b/', $formula, $matches);
+        $variables = array_unique($matches[1] ?? []);
+
+        // 함수명 제외
+        $functions = ['SUM', 'ROUND', 'CEIL', 'FLOOR', 'ABS', 'MIN', 'MAX', 'IF', 'AND', 'OR', 'NOT'];
+        return array_diff($variables, $functions);
+    }
+
+    private function extractFunctions(string $formula): array
+    {
+        preg_match_all('/\b([A-Za-z_]+)\s*\(/', $formula, $matches);
+        return array_unique($matches[1] ?? []);
+    }
+
+    private function substituteVariables(string $formula): string
+    {
+        foreach ($this->variables as $var => $value) {
+            $formula = preg_replace('/\b' . preg_quote($var, '/') . '\b/', (string)$value, $formula);
+        }
+        return $formula;
+    }
+
+    private function processFunctions(string $expression): string
+    {
+        // ROUND(value, decimals)
+        $expression = preg_replace_callback(
+            '/ROUND\s*\(\s*([^,]+)\s*,\s*(\d+)\s*\)/i',
+            fn($m) => round((float)$this->calculateExpression($m[1]), (int)$m[2]),
+            $expression
+        );
+
+        // SUM(a, b, c, ...)
+        $expression = preg_replace_callback(
+            '/SUM\s*\(([^)]+)\)/i',
+            fn($m) => array_sum(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        // MIN, MAX
+        $expression = preg_replace_callback(
+            '/MIN\s*\(([^)]+)\)/i',
+            fn($m) => min(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        $expression = preg_replace_callback(
+            '/MAX\s*\(([^)]+)\)/i',
+            fn($m) => max(array_map('floatval', explode(',', $m[1]))),
+            $expression
+        );
+
+        // IF(condition, true_val, false_val)
+        $expression = preg_replace_callback(
+            '/IF\s*\(\s*([^,]+)\s*,\s*([^,]+)\s*,\s*([^)]+)\s*\)/i',
+            function ($m) {
+                $condition = $this->evaluateCondition($m[1]);
+                return $condition ? $this->calculateExpression($m[2]) : $this->calculateExpression($m[3]);
+            },
+            $expression
+        );
+
+        // ABS, CEIL, FLOOR
+        $expression = preg_replace_callback('/ABS\s*\(([^)]+)\)/i', fn($m) => abs((float)$this->calculateExpression($m[1])), $expression);
+        $expression = preg_replace_callback('/CEIL\s*\(([^)]+)\)/i', fn($m) => ceil((float)$this->calculateExpression($m[1])), $expression);
+        $expression = preg_replace_callback('/FLOOR\s*\(([^)]+)\)/i', fn($m) => floor((float)$this->calculateExpression($m[1])), $expression);
+
+        return $expression;
+    }
+
+    private function calculateExpression(string $expression): float
+    {
+        // 안전한 수식 평가 (숫자, 연산자, 괄호만 허용)
+        $expression = preg_replace('/[^0-9+\-*\/().%\s]/', '', $expression);
+
+        if (empty(trim($expression))) {
+            return 0;
+        }
+
+        try {
+            // eval 대신 안전한 계산 라이브러리 사용 권장
+            // 여기서는 간단히 eval 사용 (프로덕션에서는 symfony/expression-language 등 사용)
+            return (float)eval("return {$expression};");
+        } catch (\Throwable $e) {
+            $this->errors[] = "계산 오류: {$expression}";
+            return 0;
+        }
+    }
+
+    private function evaluateCondition(string $condition): bool
+    {
+        // 비교 연산자 처리
+        if (preg_match('/(.+)(>=|<=|>|<|==|!=)(.+)/', $condition, $m)) {
+            $left = (float)$this->calculateExpression(trim($m[1]));
+            $right = (float)$this->calculateExpression(trim($m[3]));
+            $op = $m[2];
+
+            return match ($op) {
+                '>=' => $left >= $right,
+                '<=' => $left <= $right,
+                '>' => $left > $right,
+                '<' => $left < $right,
+                '==' => $left == $right,
+                '!=' => $left != $right,
+                default => false,
+            };
+        }
+
+        return (bool)$this->calculateExpression($condition);
+    }
+
+    private function getItemPrice(string $itemCode): float
+    {
+        // TODO: 품목 마스터에서 단가 조회
+        return 0;
+    }
+
+    /**
+     * 에러 목록 반환
+     */
+    public function getErrors(): array
+    {
+        return $this->errors;
+    }
+
+    /**
+     * 현재 변수 상태 반환
+     */
+    public function getVariables(): array
+    {
+        return $this->variables;
+    }
+}
+```
+
+---
+
+## 5. API 컨트롤러
+
+### 5.1 QuoteFormulaCategoryController.php
+
+```php
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quote\StoreQuoteFormulaCategoryRequest;
+use App\Http\Requests\Quote\UpdateQuoteFormulaCategoryRequest;
+use App\Services\Quote\QuoteFormulaCategoryService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class QuoteFormulaCategoryController extends Controller
+{
+    public function __construct(
+        private readonly QuoteFormulaCategoryService $service
+    ) {}
+
+    /**
+     * 카테고리 목록
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $categories = $this->service->getCategories(
+            $request->all(),
+            $request->integer('per_page', 15)
+        );
+
+        if ($request->header('HX-Request')) {
+            $html = view('quote-formulas.partials.category-table', compact('categories'))->render();
+            return response()->json(['html' => $html]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $categories->items(),
+            'meta' => [
+                'current_page' => $categories->currentPage(),
+                'last_page' => $categories->lastPage(),
+                'per_page' => $categories->perPage(),
+                'total' => $categories->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 전체 카테고리 (선택용)
+     */
+    public function all(Request $request): JsonResponse
+    {
+        $categories = $this->service->getAllCategories();
+        return response()->json(['success' => true, 'data' => $categories]);
+    }
+
+    /**
+     * 카테고리 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        $category = \App\Models\Quote\QuoteFormulaCategory::with('formulas')->findOrFail($id);
+        return response()->json(['success' => true, 'data' => $category]);
+    }
+
+    /**
+     * 카테고리 생성
+     */
+    public function store(StoreQuoteFormulaCategoryRequest $request): JsonResponse
+    {
+        $category = $this->service->createCategory($request->validated());
+
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '카테고리가 생성되었습니다.',
+                'redirect' => route('quote-formulas.categories.index'),
+            ]);
+        }
+
+        return response()->json(['success' => true, 'data' => $category], 201);
+    }
+
+    /**
+     * 카테고리 수정
+     */
+    public function update(int $id, UpdateQuoteFormulaCategoryRequest $request): JsonResponse
+    {
+        $category = $this->service->updateCategory($id, $request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '카테고리가 수정되었습니다.',
+            'data' => $category,
+        ]);
+    }
+
+    /**
+     * 카테고리 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        try {
+            $this->service->deleteCategory($id);
+            return response()->json(['success' => true, 'message' => '카테고리가 삭제되었습니다.']);
+        } catch (\Exception $e) {
+            return response()->json(['success' => false, 'message' => $e->getMessage()], 400);
+        }
+    }
+
+    /**
+     * 카테고리 순서 변경
+     */
+    public function reorder(Request $request): JsonResponse
+    {
+        $request->validate([
+            'order' => 'required|array',
+            'order.*.id' => 'required|integer|exists:quote_formula_categories,id',
+            'order.*.sort_order' => 'required|integer|min:1',
+        ]);
+
+        $this->service->reorderCategories($request->input('order'));
+
+        return response()->json(['success' => true, 'message' => '순서가 변경되었습니다.']);
+    }
+}
+```
+
+### 5.2 QuoteFormulaController.php
+
+```php
+<?php
+
+namespace App\Http\Controllers\Api\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quote\StoreQuoteFormulaRequest;
+use App\Http\Requests\Quote\UpdateQuoteFormulaRequest;
+use App\Services\Quote\QuoteFormulaService;
+use App\Services\Quote\FormulaEvaluatorService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class QuoteFormulaController extends Controller
+{
+    public function __construct(
+        private readonly QuoteFormulaService $service,
+        private readonly FormulaEvaluatorService $evaluator
+    ) {}
+
+    /**
+     * 수식 목록
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $formulas = $this->service->getFormulas(
+            $request->all(),
+            $request->integer('per_page', 15)
+        );
+
+        if ($request->header('HX-Request')) {
+            $html = view('quote-formulas.partials.formula-table', compact('formulas'))->render();
+            return response()->json(['html' => $html]);
+        }
+
+        return response()->json([
+            'success' => true,
+            'data' => $formulas->items(),
+            'meta' => [
+                'current_page' => $formulas->currentPage(),
+                'last_page' => $formulas->lastPage(),
+                'per_page' => $formulas->perPage(),
+                'total' => $formulas->total(),
+            ],
+        ]);
+    }
+
+    /**
+     * 수식 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        $formula = $this->service->getFormulaById($id);
+        return response()->json(['success' => true, 'data' => $formula]);
+    }
+
+    /**
+     * 수식 생성
+     */
+    public function store(StoreQuoteFormulaRequest $request): JsonResponse
+    {
+        $formula = $this->service->createFormula($request->validated());
+
+        if ($request->header('HX-Request')) {
+            return response()->json([
+                'success' => true,
+                'message' => '수식이 생성되었습니다.',
+                'redirect' => route('quote-formulas.edit', $formula->id),
+            ]);
+        }
+
+        return response()->json(['success' => true, 'data' => $formula], 201);
+    }
+
+    /**
+     * 수식 수정
+     */
+    public function update(int $id, UpdateQuoteFormulaRequest $request): JsonResponse
+    {
+        $formula = $this->service->updateFormula($id, $request->validated());
+
+        return response()->json([
+            'success' => true,
+            'message' => '수식이 수정되었습니다.',
+            'data' => $formula,
+        ]);
+    }
+
+    /**
+     * 수식 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        $this->service->deleteFormula($id);
+        return response()->json(['success' => true, 'message' => '수식이 삭제되었습니다.']);
+    }
+
+    /**
+     * 사용 가능한 변수 목록
+     */
+    public function variables(Request $request): JsonResponse
+    {
+        $productId = $request->input('product_id');
+        $variables = $this->service->getAvailableVariables($productId);
+
+        return response()->json(['success' => true, 'data' => $variables]);
+    }
+
+    /**
+     * 수식 검증
+     */
+    public function validate(Request $request): JsonResponse
+    {
+        $request->validate(['formula' => 'required|string']);
+
+        $result = $this->evaluator->validateFormula($request->input('formula'));
+
+        return response()->json([
+            'success' => $result['success'],
+            'errors' => $result['errors'] ?? [],
+            'variables' => $result['variables'] ?? [],
+            'functions' => $result['functions'] ?? [],
+        ]);
+    }
+
+    /**
+     * 수식 테스트 실행
+     */
+    public function test(Request $request): JsonResponse
+    {
+        $request->validate([
+            'formula' => 'required|string',
+            'variables' => 'array',
+        ]);
+
+        $result = $this->evaluator->evaluate(
+            $request->input('formula'),
+            $request->input('variables', [])
+        );
+
+        return response()->json([
+            'success' => empty($this->evaluator->getErrors()),
+            'result' => $result,
+            'errors' => $this->evaluator->getErrors(),
+        ]);
+    }
+
+    /**
+     * 전체 수식 시뮬레이션
+     */
+    public function simulate(Request $request): JsonResponse
+    {
+        $request->validate([
+            'product_id' => 'nullable|integer',
+            'input_variables' => 'required|array',
+        ]);
+
+        $productId = $request->input('product_id');
+        $inputVariables = $request->input('input_variables');
+
+        $formulasByCategory = $this->service->getFormulasByCategory($productId);
+        $result = $this->evaluator->executeAll($formulasByCategory, $inputVariables);
+
+        return response()->json([
+            'success' => empty($result['errors']),
+            'variables' => $result['variables'],
+            'items' => $result['items'],
+            'errors' => $result['errors'],
+        ]);
+    }
+}
+```
+
+---
+
+## 6. FormRequest 검증
+
+### 6.1 StoreQuoteFormulaCategoryRequest.php
+
+```php
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreQuoteFormulaCategoryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => 'required|string|max:50|regex:/^[A-Z_]+$/',
+            'name' => 'required|string|max:100',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '카테고리 코드는 필수입니다.',
+            'code.regex' => '카테고리 코드는 대문자와 언더스코어만 사용할 수 있습니다.',
+            'name.required' => '카테고리 이름은 필수입니다.',
+        ];
+    }
+}
+```
+
+### 6.2 StoreQuoteFormulaRequest.php
+
+```php
+<?php
+
+namespace App\Http\Requests\Quote;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreQuoteFormulaRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return auth()->check();
+    }
+
+    public function rules(): array
+    {
+        return [
+            'category_id' => 'required|integer|exists:quote_formula_categories,id',
+            'product_id' => 'nullable|integer|exists:products,id',
+            'name' => 'required|string|max:200',
+            'variable' => 'required|string|max:50|regex:/^[A-Z][A-Z0-9_]*$/',
+            'type' => 'required|in:input,calculation,range,mapping',
+            'formula' => 'nullable|string|max:2000',
+            'output_type' => 'in:variable,item',
+            'description' => 'nullable|string|max:500',
+            'sort_order' => 'nullable|integer|min:1',
+            'is_active' => 'boolean',
+
+            // 범위 규칙
+            'ranges' => 'array',
+            'ranges.*.min_value' => 'nullable|numeric',
+            'ranges.*.max_value' => 'nullable|numeric',
+            'ranges.*.condition_variable' => 'required_with:ranges|string|max:50',
+            'ranges.*.result_value' => 'required_with:ranges|string|max:500',
+            'ranges.*.result_type' => 'in:fixed,formula',
+
+            // 매핑 규칙
+            'mappings' => 'array',
+            'mappings.*.source_variable' => 'required_with:mappings|string|max:50',
+            'mappings.*.source_value' => 'required_with:mappings|string|max:200',
+            'mappings.*.result_value' => 'required_with:mappings|string|max:500',
+            'mappings.*.result_type' => 'in:fixed,formula',
+
+            // 품목 출력
+            'items' => 'array',
+            'items.*.item_code' => 'required_with:items|string|max:50',
+            'items.*.item_name' => 'required_with:items|string|max:200',
+            'items.*.specification' => 'nullable|string|max:100',
+            'items.*.unit' => 'required_with:items|string|max:20',
+            'items.*.quantity_formula' => 'required_with:items|string|max:500',
+            'items.*.unit_price_formula' => 'nullable|string|max:500',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category_id.required' => '카테고리를 선택해주세요.',
+            'name.required' => '수식 이름은 필수입니다.',
+            'variable.required' => '변수명은 필수입니다.',
+            'variable.regex' => '변수명은 대문자로 시작하고 대문자, 숫자, 언더스코어만 사용할 수 있습니다.',
+            'type.required' => '수식 유형을 선택해주세요.',
+        ];
+    }
+}
+```
+
+---
+
+## 7. 라우트 설정
+
+### 7.1 routes/web.php (Blade 화면)
+
+```php
+// 견적 수식 관리
+Route::prefix('quote-formulas')->name('quote-formulas.')->group(function () {
+    // 카테고리 관리 화면
+    Route::get('/categories', [QuoteFormulaCategoryController::class, 'index'])->name('categories.index');
+    Route::get('/categories/create', [QuoteFormulaCategoryController::class, 'create'])->name('categories.create');
+    Route::get('/categories/{id}/edit', [QuoteFormulaCategoryController::class, 'edit'])->name('categories.edit');
+
+    // 수식 관리 화면
+    Route::get('/', [QuoteFormulaController::class, 'index'])->name('index');
+    Route::get('/create', [QuoteFormulaController::class, 'create'])->name('create');
+    Route::get('/{id}/edit', [QuoteFormulaController::class, 'edit'])->name('edit');
+
+    // 수식 시뮬레이터
+    Route::get('/simulator', [QuoteFormulaController::class, 'simulator'])->name('simulator');
+});
+```
+
+### 7.2 routes/api.php (API 엔드포인트)
+
+```php
+Route::prefix('admin')->middleware(['web', 'auth', 'hq.member'])->group(function () {
+
+    // 견적 수식 카테고리 API
+    Route::prefix('quote-formula-categories')->group(function () {
+        Route::get('/', [Api\Admin\QuoteFormulaCategoryController::class, 'index']);
+        Route::get('/all', [Api\Admin\QuoteFormulaCategoryController::class, 'all']);
+        Route::post('/', [Api\Admin\QuoteFormulaCategoryController::class, 'store']);
+        Route::get('/{id}', [Api\Admin\QuoteFormulaCategoryController::class, 'show']);
+        Route::put('/{id}', [Api\Admin\QuoteFormulaCategoryController::class, 'update']);
+        Route::delete('/{id}', [Api\Admin\QuoteFormulaCategoryController::class, 'destroy']);
+        Route::post('/reorder', [Api\Admin\QuoteFormulaCategoryController::class, 'reorder']);
+    });
+
+    // 견적 수식 API
+    Route::prefix('quote-formulas')->group(function () {
+        Route::get('/', [Api\Admin\QuoteFormulaController::class, 'index']);
+        Route::post('/', [Api\Admin\QuoteFormulaController::class, 'store']);
+        Route::get('/variables', [Api\Admin\QuoteFormulaController::class, 'variables']);
+        Route::post('/validate', [Api\Admin\QuoteFormulaController::class, 'validate']);
+        Route::post('/test', [Api\Admin\QuoteFormulaController::class, 'test']);
+        Route::post('/simulate', [Api\Admin\QuoteFormulaController::class, 'simulate']);
+        Route::get('/{id}', [Api\Admin\QuoteFormulaController::class, 'show']);
+        Route::put('/{id}', [Api\Admin\QuoteFormulaController::class, 'update']);
+        Route::delete('/{id}', [Api\Admin\QuoteFormulaController::class, 'destroy']);
+    });
+
+});
+```
+
+---
+
+## 8. Blade 템플릿 구조
+
+### 8.1 디렉토리 구조
+
+```
+resources/views/quote-formulas/
+├── categories/
+│   ├── index.blade.php         # 카테고리 목록
+│   ├── create.blade.php        # 카테고리 생성
+│   ├── edit.blade.php          # 카테고리 수정
+│   └── partials/
+│       ├── table.blade.php     # 카테고리 테이블
+│       └── form.blade.php      # 카테고리 폼
+│
+├── index.blade.php             # 수식 목록
+├── create.blade.php            # 수식 생성
+├── edit.blade.php              # 수식 수정
+├── simulator.blade.php         # 수식 시뮬레이터
+│
+└── partials/
+    ├── formula-table.blade.php     # 수식 테이블
+    ├── formula-form.blade.php      # 수식 폼 (공통)
+    ├── type-calculation.blade.php  # 계산식 유형 폼
+    ├── type-range.blade.php        # 범위별 유형 폼
+    ├── type-mapping.blade.php      # 매핑 유형 폼
+    ├── type-input.blade.php        # 입력값 유형 폼
+    ├── items-form.blade.php        # 품목 출력 폼
+    ├── variable-search.blade.php   # 변수 검색 모달
+    └── function-help.blade.php     # 함수 도움말
+```
+
+### 8.2 주요 화면 설명
+
+| 화면 | 설명 |
+|------|------|
+| 카테고리 목록 | 카테고리 CRUD, 드래그&드롭 순서 변경 |
+| 수식 목록 | 카테고리별 필터, 유형별 필터, 수식 CRUD |
+| 수식 생성/수정 | 유형별 폼 동적 전환, 변수 검색, 수식 검증 |
+| 수식 시뮬레이터 | 입력값 입력 → 전체 수식 실행 → 결과 확인 |
+
+---
+
+## 9. 개발 순서
+
+### Phase 1: 기반 작업 (1-2일)
+
+| 순서 | 작업 | 상태 | 비고 |
+|------|------|------|------|
+| 1.1 | 마이그레이션 생성 | ⬜ | 5개 테이블 |
+| 1.2 | 모델 생성 | ⬜ | 5개 모델 + 관계 |
+| 1.3 | Seeder 생성 | ⬜ | 기본 카테고리 및 수식 |
+| 1.4 | 마이그레이션 실행 | ⬜ | `php artisan migrate` |
+
+### Phase 2: Service 계층 (2-3일)
+
+| 순서 | 작업 | 상태 | 비고 |
+|------|------|------|------|
+| 2.1 | QuoteFormulaCategoryService | ⬜ | CRUD + 순서 변경 |
+| 2.2 | QuoteFormulaService | ⬜ | CRUD + 범위/매핑/품목 |
+| 2.3 | FormulaEvaluatorService | ⬜ | 수식 평가 엔진 |
+| 2.4 | 유닛 테스트 | ⬜ | Service 테스트 |
+
+### Phase 3: API 및 FormRequest (1-2일)
+
+| 순서 | 작업 | 상태 | 비고 |
+|------|------|------|------|
+| 3.1 | FormRequest 생성 | ⬜ | 4개 Request 클래스 |
+| 3.2 | 카테고리 API 컨트롤러 | ⬜ | CRUD + reorder |
+| 3.3 | 수식 API 컨트롤러 | ⬜ | CRUD + validate/test/simulate |
+| 3.4 | 라우트 등록 | ⬜ | web.php + api.php |
+
+### Phase 4: Blade 화면 (3-4일)
+
+| 순서 | 작업 | 상태 | 비고 |
+|------|------|------|------|
+| 4.1 | 카테고리 목록/생성/수정 | ⬜ | HTMX 적용 |
+| 4.2 | 수식 목록 화면 | ⬜ | 필터, 테이블 |
+| 4.3 | 수식 생성/수정 화면 | ⬜ | 유형별 동적 폼 |
+| 4.4 | 변수 검색 모달 | ⬜ | 수식 작성 보조 |
+| 4.5 | 함수 도움말 | ⬜ | 지원 함수 안내 |
+| 4.6 | 수식 시뮬레이터 | ⬜ | 전체 실행 테스트 |
+
+### Phase 5: 테스트 및 마무리 (1-2일)
+
+| 순서 | 작업 | 상태 | 비고 |
+|------|------|------|------|
+| 5.1 | 통합 테스트 | ⬜ | API + 화면 테스트 |
+| 5.2 | 기본 데이터 입력 | ⬜ | 실제 견적 수식 입력 |
+| 5.3 | 시뮬레이션 검증 | ⬜ | 실제 견적 산출 결과 비교 |
+| 5.4 | 문서 업데이트 | ⬜ | API 문서, 사용 가이드 |
+
+---
+
+## 10. 진행상황 추적
+
+### 현재 상태
+
+- **전체 진행률**: 0%
+- **현재 단계**: Phase 1 - 기반 작업
+- **마지막 작업**: 개발 플랜 문서 작성
+
+### 작업 로그
+
+| 날짜 | 작업 내용 | 결과 |
+|------|----------|------|
+| 2025-12-04 | 개발 플랜 문서 작성 | ✅ 완료 |
+
+### 다음 작업
+
+1. **마이그레이션 생성**: `php artisan make:migration create_quote_formula_tables`
+2. **모델 생성**: QuoteFormulaCategory, QuoteFormula, QuoteFormulaRange, QuoteFormulaMapping, QuoteFormulaItem
+
+---
+
+## 11. 참고 자료
+
+### 11.1 관련 문서
+
+- `docs/data/견적/견적시스템_분석문서.md` - 견적 시스템 전체 분석
+- `design/src/components/FormulaManagement2.tsx` - 프론트엔드 수식 관리 참조
+- `SAM_QUICK_REFERENCE.md` - SAM 개발 규칙
+
+### 11.2 기존 패턴 참조
+
+- `mng/app/Services/RoleService.php` - Service 패턴
+- `mng/app/Http/Controllers/Api/Admin/RoleController.php` - API 컨트롤러 패턴
+- `mng/resources/views/roles/` - Blade 템플릿 패턴
+
+### 11.3 수식 예시
+
+```
+# 기본정보 (입력값)
+PC = 제품 카테고리 (선택)
+W0 = 오픈사이즈 가로 (mm)
+H0 = 오픈사이즈 세로 (mm)
+GT = 가이드레일 유형 (선택)
+MP = 모터 전원 (선택)
+CT = 연동제어기 (선택)
+QTY = 수량
+WS = 마구리 날개치수 (기본값: 50)
+INSP = 검사비 (기본값: 50000)
+
+# 제작사이즈 (계산식)
+W1 = W0 + 140
+H1 = H0 + 350
+
+# 면적 (계산식)
+M = ROUND(W1 * H1 / 1000000, 4)  # m²
+K = ROUND(M * 2.5, 2)  # kg
+
+# 모터용량 (범위별)
+용량 = IF(M <= 5, '0.4kW', IF(M <= 10, '0.75kW', IF(M <= 15, '1.5kW', '2.2kW')))
+
+# 브라켓 (매핑)
+브라켓 = MAP(GT, '벽부' → 'BR-W01', '노출' → 'BR-E01', '앙카' → 'BR-A01')
+```
+
+---
+
+*문서 버전: 1.0*
+*최종 수정: 2025-12-04*
diff --git a/resources/views/partials/sidebar.blade.php b/resources/views/partials/sidebar.blade.php
index 86811b5a..c8941ee4 100644
--- a/resources/views/partials/sidebar.blade.php
+++ b/resources/views/partials/sidebar.blade.php
@@ -153,6 +153,16 @@ class="flex items-center gap-2 pr-3 py-2 rounded-lg text-sm text-gray-700 hover:
                         </svg>
                     </button>
                     <ul id="production-group" class="space-y-1 mt-1">
+                        <li>
+                            <a href="{{ route('quote-formulas.index') }}"
+                               class="flex items-center gap-2 pr-3 py-2 rounded-lg text-sm text-gray-700 hover:bg-gray-100 {{ request()->routeIs('quote-formulas.*') ? 'bg-primary text-white hover:bg-primary' : '' }}"
+                               style="padding-left: 2rem;">
+                                <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z" />
+                                </svg>
+                                <span class="font-medium">견적수식 관리</span>
+                            </a>
+                        </li>
                         <li>
                             <span class="flex items-center gap-2 pr-3 py-2 rounded-lg text-sm text-gray-400 cursor-not-allowed"
                                style="padding-left: 2rem;">
diff --git a/resources/views/quote-formulas/categories/create.blade.php b/resources/views/quote-formulas/categories/create.blade.php
new file mode 100644
index 00000000..2e2c28c8
--- /dev/null
+++ b/resources/views/quote-formulas/categories/create.blade.php
@@ -0,0 +1,142 @@
+@extends('layouts.app')
+
+@section('title', '카테고리 추가')
+
+@section('content')
+<div class="container mx-auto max-w-2xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">카테고리 추가</h1>
+            <p class="text-sm text-gray-500 mt-1">새로운 수식 카테고리를 추가합니다.</p>
+        </div>
+        <a href="{{ route('quote-formulas.categories.index') }}"
+           class="text-gray-600 hover:text-gray-800 text-sm font-medium">
+            &larr; 목록으로
+        </a>
+    </div>
+
+    <!-- 폼 -->
+    <div class="bg-white rounded-lg shadow-sm p-6">
+        <form id="categoryForm" class="space-y-6">
+            <!-- 카테고리 코드 -->
+            <div>
+                <label for="code" class="block text-sm font-medium text-gray-700 mb-1">
+                    카테고리 코드 <span class="text-red-500">*</span>
+                </label>
+                <input type="text" name="code" id="code"
+                       placeholder="예: BASIC_INFO, SIZE_CALC"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                       required>
+                <p class="text-xs text-gray-500 mt-1">대문자로 시작하고 대문자, 숫자, 언더스코어만 사용 가능</p>
+            </div>
+
+            <!-- 카테고리명 -->
+            <div>
+                <label for="name" class="block text-sm font-medium text-gray-700 mb-1">
+                    카테고리명 <span class="text-red-500">*</span>
+                </label>
+                <input type="text" name="name" id="name"
+                       placeholder="예: 기본정보, 제작사이즈"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                       required>
+            </div>
+
+            <!-- 설명 -->
+            <div>
+                <label for="description" class="block text-sm font-medium text-gray-700 mb-1">
+                    설명
+                </label>
+                <textarea name="description" id="description" rows="3"
+                          placeholder="카테고리에 대한 설명을 입력하세요."
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"></textarea>
+            </div>
+
+            <!-- 정렬 순서 -->
+            <div>
+                <label for="sort_order" class="block text-sm font-medium text-gray-700 mb-1">
+                    정렬 순서
+                </label>
+                <input type="number" name="sort_order" id="sort_order"
+                       min="1"
+                       placeholder="숫자가 작을수록 먼저 실행됩니다"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                <p class="text-xs text-gray-500 mt-1">수식 실행 순서에 영향을 줍니다. 비워두면 자동으로 마지막 순서로 지정됩니다.</p>
+            </div>
+
+            <!-- 활성 상태 -->
+            <div class="flex items-center">
+                <input type="checkbox" name="is_active" id="is_active" value="1" checked
+                       class="h-4 w-4 text-blue-600 focus:ring-blue-500 border-gray-300 rounded">
+                <label for="is_active" class="ml-2 block text-sm text-gray-700">
+                    활성화
+                </label>
+            </div>
+
+            <!-- 에러 메시지 -->
+            <div id="errorMessage" class="hidden bg-red-50 border border-red-200 rounded-lg p-4 text-sm text-red-700"></div>
+
+            <!-- 버튼 -->
+            <div class="flex justify-end gap-3 pt-4 border-t">
+                <a href="{{ route('quote-formulas.categories.index') }}"
+                   class="px-4 py-2 text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition">
+                    취소
+                </a>
+                <button type="submit"
+                        class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg transition">
+                    저장
+                </button>
+            </div>
+        </form>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    document.getElementById('categoryForm').addEventListener('submit', async function(e) {
+        e.preventDefault();
+
+        const errorDiv = document.getElementById('errorMessage');
+        errorDiv.classList.add('hidden');
+
+        const formData = new FormData(this);
+        const data = {
+            code: formData.get('code'),
+            name: formData.get('name'),
+            description: formData.get('description') || null,
+            sort_order: formData.get('sort_order') ? parseInt(formData.get('sort_order')) : null,
+            is_active: formData.has('is_active')
+        };
+
+        try {
+            const response = await fetch('/api/admin/quote-formulas/categories', {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify(data)
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                window.location.href = '{{ route("quote-formulas.categories.index") }}';
+            } else {
+                errorDiv.textContent = result.message || '저장에 실패했습니다.';
+                errorDiv.classList.remove('hidden');
+            }
+        } catch (err) {
+            errorDiv.textContent = '서버 오류가 발생했습니다.';
+            errorDiv.classList.remove('hidden');
+        }
+    });
+
+    // 코드 자동 대문자 변환
+    document.getElementById('code').addEventListener('input', function(e) {
+        this.value = this.value.toUpperCase().replace(/[^A-Z0-9_]/g, '');
+    });
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/categories/edit.blade.php b/resources/views/quote-formulas/categories/edit.blade.php
new file mode 100644
index 00000000..55fdea41
--- /dev/null
+++ b/resources/views/quote-formulas/categories/edit.blade.php
@@ -0,0 +1,182 @@
+@extends('layouts.app')
+
+@section('title', '카테고리 수정')
+
+@section('content')
+<div class="container mx-auto max-w-2xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">카테고리 수정</h1>
+            <p class="text-sm text-gray-500 mt-1">카테고리 정보를 수정합니다.</p>
+        </div>
+        <a href="{{ route('quote-formulas.categories.index') }}"
+           class="text-gray-600 hover:text-gray-800 text-sm font-medium">
+            &larr; 목록으로
+        </a>
+    </div>
+
+    <!-- 로딩 -->
+    <div id="loading" class="bg-white rounded-lg shadow-sm p-12 text-center">
+        <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600 mx-auto"></div>
+        <p class="text-gray-500 mt-4">데이터를 불러오는 중...</p>
+    </div>
+
+    <!-- 폼 (로드 후 표시) -->
+    <div id="formContainer" class="bg-white rounded-lg shadow-sm p-6 hidden">
+        <form id="categoryForm" class="space-y-6">
+            <!-- 카테고리 코드 -->
+            <div>
+                <label for="code" class="block text-sm font-medium text-gray-700 mb-1">
+                    카테고리 코드 <span class="text-red-500">*</span>
+                </label>
+                <input type="text" name="code" id="code"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                       required>
+                <p class="text-xs text-gray-500 mt-1">대문자로 시작하고 대문자, 숫자, 언더스코어만 사용 가능</p>
+            </div>
+
+            <!-- 카테고리명 -->
+            <div>
+                <label for="name" class="block text-sm font-medium text-gray-700 mb-1">
+                    카테고리명 <span class="text-red-500">*</span>
+                </label>
+                <input type="text" name="name" id="name"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                       required>
+            </div>
+
+            <!-- 설명 -->
+            <div>
+                <label for="description" class="block text-sm font-medium text-gray-700 mb-1">
+                    설명
+                </label>
+                <textarea name="description" id="description" rows="3"
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"></textarea>
+            </div>
+
+            <!-- 정렬 순서 -->
+            <div>
+                <label for="sort_order" class="block text-sm font-medium text-gray-700 mb-1">
+                    정렬 순서
+                </label>
+                <input type="number" name="sort_order" id="sort_order"
+                       min="1"
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                <p class="text-xs text-gray-500 mt-1">수식 실행 순서에 영향을 줍니다.</p>
+            </div>
+
+            <!-- 활성 상태 -->
+            <div class="flex items-center">
+                <input type="checkbox" name="is_active" id="is_active" value="1"
+                       class="h-4 w-4 text-blue-600 focus:ring-blue-500 border-gray-300 rounded">
+                <label for="is_active" class="ml-2 block text-sm text-gray-700">
+                    활성화
+                </label>
+            </div>
+
+            <!-- 에러 메시지 -->
+            <div id="errorMessage" class="hidden bg-red-50 border border-red-200 rounded-lg p-4 text-sm text-red-700"></div>
+
+            <!-- 버튼 -->
+            <div class="flex justify-end gap-3 pt-4 border-t">
+                <a href="{{ route('quote-formulas.categories.index') }}"
+                   class="px-4 py-2 text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition">
+                    취소
+                </a>
+                <button type="submit"
+                        class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg transition">
+                    저장
+                </button>
+            </div>
+        </form>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    const categoryId = {{ $id }};
+
+    // 데이터 로드
+    async function loadCategory() {
+        try {
+            const response = await fetch(`/api/admin/quote-formulas/categories/${categoryId}`, {
+                headers: {
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                const data = result.data;
+                document.getElementById('code').value = data.code || '';
+                document.getElementById('name').value = data.name || '';
+                document.getElementById('description').value = data.description || '';
+                document.getElementById('sort_order').value = data.sort_order || '';
+                document.getElementById('is_active').checked = data.is_active;
+
+                document.getElementById('loading').classList.add('hidden');
+                document.getElementById('formContainer').classList.remove('hidden');
+            } else {
+                alert(result.message || '데이터를 불러오는데 실패했습니다.');
+                window.location.href = '{{ route("quote-formulas.categories.index") }}';
+            }
+        } catch (err) {
+            alert('서버 오류가 발생했습니다.');
+            window.location.href = '{{ route("quote-formulas.categories.index") }}';
+        }
+    }
+
+    // 폼 제출
+    document.getElementById('categoryForm').addEventListener('submit', async function(e) {
+        e.preventDefault();
+
+        const errorDiv = document.getElementById('errorMessage');
+        errorDiv.classList.add('hidden');
+
+        const formData = new FormData(this);
+        const data = {
+            code: formData.get('code'),
+            name: formData.get('name'),
+            description: formData.get('description') || null,
+            sort_order: formData.get('sort_order') ? parseInt(formData.get('sort_order')) : null,
+            is_active: formData.has('is_active')
+        };
+
+        try {
+            const response = await fetch(`/api/admin/quote-formulas/categories/${categoryId}`, {
+                method: 'PUT',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify(data)
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                window.location.href = '{{ route("quote-formulas.categories.index") }}';
+            } else {
+                errorDiv.textContent = result.message || '저장에 실패했습니다.';
+                errorDiv.classList.remove('hidden');
+            }
+        } catch (err) {
+            errorDiv.textContent = '서버 오류가 발생했습니다.';
+            errorDiv.classList.remove('hidden');
+        }
+    });
+
+    // 코드 자동 대문자 변환
+    document.getElementById('code').addEventListener('input', function(e) {
+        this.value = this.value.toUpperCase().replace(/[^A-Z0-9_]/g, '');
+    });
+
+    // 초기 로드
+    loadCategory();
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/categories/index.blade.php b/resources/views/quote-formulas/categories/index.blade.php
new file mode 100644
index 00000000..723d67ae
--- /dev/null
+++ b/resources/views/quote-formulas/categories/index.blade.php
@@ -0,0 +1,143 @@
+@extends('layouts.app')
+
+@section('title', '수식 카테고리 관리')
+
+@section('content')
+<div class="container mx-auto max-w-6xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">수식 카테고리 관리</h1>
+            <p class="text-sm text-gray-500 mt-1">수식을 그룹화하는 카테고리를 관리합니다.</p>
+        </div>
+        <div class="flex gap-2">
+            <a href="{{ route('quote-formulas.index') }}"
+               class="bg-gray-600 hover:bg-gray-700 text-white px-4 py-2 rounded-lg text-sm font-medium transition-colors">
+                수식 목록
+            </a>
+            <a href="{{ route('quote-formulas.categories.create') }}"
+               class="bg-blue-600 hover:bg-blue-700 text-white px-4 py-2 rounded-lg text-sm font-medium transition-colors">
+                + 카테고리 추가
+            </a>
+        </div>
+    </div>
+
+    <!-- 필터 -->
+    <div class="bg-white rounded-lg shadow-sm p-4 mb-6">
+        <form id="filterForm" class="flex gap-4 flex-wrap">
+            <!-- 검색 -->
+            <div class="flex-1 min-w-[200px]">
+                <input type="text"
+                       name="search"
+                       placeholder="카테고리명, 코드로 검색..."
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+            </div>
+
+            <!-- 활성 상태 필터 -->
+            <div class="w-32">
+                <select name="is_active" class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">전체</option>
+                    <option value="1">활성</option>
+                    <option value="0">비활성</option>
+                </select>
+            </div>
+
+            <!-- 삭제된 항목 포함 -->
+            <div class="w-36">
+                <select name="trashed" class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">활성만</option>
+                    <option value="with">삭제 포함</option>
+                    <option value="only">삭제만</option>
+                </select>
+            </div>
+
+            <!-- 검색 버튼 -->
+            <button type="submit" class="bg-gray-600 hover:bg-gray-700 text-white px-6 py-2 rounded-lg transition">
+                검색
+            </button>
+        </form>
+    </div>
+
+    <!-- 테이블 영역 (HTMX로 로드) -->
+    <div id="category-table"
+         hx-get="/api/admin/quote-formulas/categories"
+         hx-trigger="load, filterSubmit from:body"
+         hx-include="#filterForm"
+         hx-headers='{"X-CSRF-TOKEN": "{{ csrf_token() }}"}'
+         class="bg-white rounded-lg shadow-sm overflow-hidden">
+        <!-- 로딩 스피너 -->
+        <div class="flex justify-center items-center p-12">
+            <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600"></div>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script src="https://unpkg.com/htmx.org@1.9.10"></script>
+<script>
+    // 폼 제출 시 HTMX 이벤트 트리거
+    document.getElementById('filterForm').addEventListener('submit', function(e) {
+        e.preventDefault();
+        htmx.trigger('#category-table', 'filterSubmit');
+    });
+
+    // 삭제 확인
+    window.confirmDelete = function(id, name) {
+        if (confirm(`"${name}" 카테고리를 삭제하시겠습니까?\n\n해당 카테고리의 수식들은 삭제되지 않습니다.`)) {
+            htmx.ajax('DELETE', `/api/admin/quote-formulas/categories/${id}`, {
+                target: '#category-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#category-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 복원 확인
+    window.confirmRestore = function(id, name) {
+        if (confirm(`"${name}" 카테고리를 복원하시겠습니까?`)) {
+            htmx.ajax('POST', `/api/admin/quote-formulas/categories/${id}/restore`, {
+                target: '#category-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#category-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 영구삭제 확인
+    window.confirmForceDelete = function(id, name) {
+        if (confirm(`"${name}" 카테고리를 영구 삭제하시겠습니까?\n\n이 작업은 되돌릴 수 없습니다!`)) {
+            htmx.ajax('DELETE', `/api/admin/quote-formulas/categories/${id}/force`, {
+                target: '#category-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#category-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 활성/비활성 토글
+    window.toggleActive = function(id) {
+        htmx.ajax('POST', `/api/admin/quote-formulas/categories/${id}/toggle-active`, {
+            target: '#category-table',
+            swap: 'none',
+            headers: {
+                'X-CSRF-TOKEN': '{{ csrf_token() }}'
+            }
+        }).then(() => {
+            htmx.trigger('#category-table', 'filterSubmit');
+        });
+    };
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/categories/partials/table.blade.php b/resources/views/quote-formulas/categories/partials/table.blade.php
new file mode 100644
index 00000000..7d264055
--- /dev/null
+++ b/resources/views/quote-formulas/categories/partials/table.blade.php
@@ -0,0 +1,110 @@
+<!-- 카테고리 테이블 -->
+<table class="min-w-full divide-y divide-gray-200">
+    <thead class="bg-gray-50">
+        <tr>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider w-16">순서</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">코드</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">카테고리명</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">설명</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">수식 수</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">상태</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">액션</th>
+        </tr>
+    </thead>
+    <tbody class="bg-white divide-y divide-gray-200">
+        @forelse($categories as $category)
+        <tr class="{{ $category->trashed() ? 'bg-red-50' : '' }} hover:bg-gray-50">
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                <span class="inline-flex items-center justify-center w-8 h-8 rounded-full bg-gray-100 text-sm font-medium text-gray-600">
+                    {{ $category->sort_order }}
+                </span>
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap">
+                <code class="px-2 py-1 bg-indigo-50 rounded text-sm font-mono text-indigo-600">{{ $category->code }}</code>
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap">
+                <div class="text-sm font-medium text-gray-900">{{ $category->name }}</div>
+            </td>
+            <td class="px-4 py-3">
+                @if($category->description)
+                <div class="text-sm text-gray-500 truncate max-w-xs">{{ $category->description }}</div>
+                @else
+                <span class="text-gray-400 text-sm">-</span>
+                @endif
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium bg-blue-100 text-blue-800">
+                    {{ $category->formulas_count ?? 0 }}개
+                </span>
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                @if($category->trashed())
+                    <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-red-100 text-red-800">
+                        삭제됨
+                    </span>
+                @elseif($category->is_active)
+                    <button onclick="toggleActive({{ $category->id }})"
+                            class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-green-100 text-green-800 hover:bg-green-200 cursor-pointer">
+                        활성
+                    </button>
+                @else
+                    <button onclick="toggleActive({{ $category->id }})"
+                            class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-gray-100 text-gray-800 hover:bg-gray-200 cursor-pointer">
+                        비활성
+                    </button>
+                @endif
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                <div class="flex items-center justify-center gap-1">
+                    @if($category->trashed())
+                        <button onclick="confirmRestore({{ $category->id }}, '{{ $category->name }}')"
+                                class="p-1.5 text-green-600 hover:bg-green-50 rounded" title="복원">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M4 4v5h.582m15.356 2A8.001 8.001 0 004.582 9m0 0H9m11 11v-5h-.581m0 0a8.003 8.003 0 01-15.357-2m15.357 2H15" />
+                            </svg>
+                        </button>
+                        @if(auth()->user()?->is_super_admin)
+                        <button onclick="confirmForceDelete({{ $category->id }}, '{{ $category->name }}')"
+                                class="p-1.5 text-red-600 hover:bg-red-50 rounded" title="영구삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                            </svg>
+                        </button>
+                        @endif
+                    @else
+                        <a href="{{ route('quote-formulas.categories.edit', $category->id) }}"
+                           class="p-1.5 text-indigo-600 hover:bg-indigo-50 rounded" title="수정">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" />
+                            </svg>
+                        </a>
+                        <button onclick="confirmDelete({{ $category->id }}, '{{ $category->name }}')"
+                                class="p-1.5 text-red-600 hover:bg-red-50 rounded" title="삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                            </svg>
+                        </button>
+                    @endif
+                </div>
+            </td>
+        </tr>
+        @empty
+        <tr>
+            <td colspan="7" class="px-6 py-12 text-center text-gray-500">
+                <svg class="w-12 h-12 mx-auto text-gray-300 mb-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M7 7h.01M7 3h5c.512 0 1.024.195 1.414.586l7 7a2 2 0 010 2.828l-7 7a2 2 0 01-2.828 0l-7-7A1.994 1.994 0 013 12V7a4 4 0 014-4z" />
+                </svg>
+                <p class="text-sm font-medium">등록된 카테고리가 없습니다.</p>
+                <p class="text-xs mt-1">새 카테고리를 추가해주세요.</p>
+            </td>
+        </tr>
+        @endforelse
+    </tbody>
+</table>
+
+<!-- 페이지네이션 -->
+@if($categories->hasPages())
+<div class="px-6 py-4 border-t border-gray-200">
+    {{ $categories->withQueryString()->links() }}
+</div>
+@endif
diff --git a/resources/views/quote-formulas/create.blade.php b/resources/views/quote-formulas/create.blade.php
new file mode 100644
index 00000000..f50cfe24
--- /dev/null
+++ b/resources/views/quote-formulas/create.blade.php
@@ -0,0 +1,321 @@
+@extends('layouts.app')
+
+@section('title', '수식 추가')
+
+@section('content')
+<div class="container mx-auto max-w-4xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">수식 추가</h1>
+            <p class="text-sm text-gray-500 mt-1">새로운 견적 수식을 추가합니다.</p>
+        </div>
+        <a href="{{ route('quote-formulas.index') }}"
+           class="text-gray-600 hover:text-gray-800 text-sm font-medium">
+            &larr; 목록으로
+        </a>
+    </div>
+
+    <!-- 폼 -->
+    <div class="bg-white rounded-lg shadow-sm p-6">
+        <form id="formulaForm" class="space-y-6">
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 카테고리 -->
+                <div>
+                    <label for="category_id" class="block text-sm font-medium text-gray-700 mb-1">
+                        카테고리 <span class="text-red-500">*</span>
+                    </label>
+                    <select name="category_id" id="category_id"
+                            class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                            required>
+                        <option value="">카테고리 선택</option>
+                    </select>
+                </div>
+
+                <!-- 수식 유형 -->
+                <div>
+                    <label for="type" class="block text-sm font-medium text-gray-700 mb-1">
+                        수식 유형 <span class="text-red-500">*</span>
+                    </label>
+                    <select name="type" id="type"
+                            class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                            required>
+                        <option value="">유형 선택</option>
+                        <option value="input">입력값</option>
+                        <option value="calculation">계산식</option>
+                        <option value="range">범위별</option>
+                        <option value="mapping">매핑</option>
+                    </select>
+                </div>
+            </div>
+
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 수식명 -->
+                <div>
+                    <label for="name" class="block text-sm font-medium text-gray-700 mb-1">
+                        수식명 <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="name" id="name"
+                           placeholder="예: 폭, 높이, 면적"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                           required>
+                </div>
+
+                <!-- 변수명 -->
+                <div>
+                    <label for="variable" class="block text-sm font-medium text-gray-700 mb-1">
+                        변수명 <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="variable" id="variable"
+                           placeholder="예: W0, H0, AREA"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500 font-mono"
+                           required>
+                    <p class="text-xs text-gray-500 mt-1">대문자로 시작, 대문자/숫자/언더스코어만 사용</p>
+                </div>
+            </div>
+
+            <!-- 계산식 (type=calculation 일 때 표시) -->
+            <div id="formulaSection" class="hidden">
+                <label for="formula" class="block text-sm font-medium text-gray-700 mb-1">
+                    계산식 <span class="text-red-500">*</span>
+                </label>
+                <textarea name="formula" id="formula" rows="3"
+                          placeholder="예: W0 * H0, ROUND(AREA * 1.1, 2)"
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500 font-mono"></textarea>
+                <div class="flex items-center gap-4 mt-2">
+                    <button type="button" onclick="validateFormula()"
+                            class="text-sm text-blue-600 hover:text-blue-700">
+                        수식 검증
+                    </button>
+                    <span id="validateResult" class="text-sm"></span>
+                </div>
+                <p class="text-xs text-gray-500 mt-1">지원 함수: SUM, ROUND, CEIL, FLOOR, ABS, MIN, MAX, IF</p>
+            </div>
+
+            <!-- 사용 가능한 변수 목록 -->
+            <div id="variablesSection" class="hidden">
+                <label class="block text-sm font-medium text-gray-700 mb-2">사용 가능한 변수</label>
+                <div id="variablesList" class="flex flex-wrap gap-2 p-3 bg-gray-50 rounded-lg max-h-32 overflow-y-auto">
+                    <span class="text-sm text-gray-500">변수를 불러오는 중...</span>
+                </div>
+            </div>
+
+            <!-- 설명 -->
+            <div>
+                <label for="description" class="block text-sm font-medium text-gray-700 mb-1">
+                    설명
+                </label>
+                <textarea name="description" id="description" rows="2"
+                          placeholder="수식에 대한 설명을 입력하세요."
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"></textarea>
+            </div>
+
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 정렬 순서 -->
+                <div>
+                    <label for="sort_order" class="block text-sm font-medium text-gray-700 mb-1">
+                        정렬 순서
+                    </label>
+                    <input type="number" name="sort_order" id="sort_order"
+                           min="1"
+                           placeholder="자동 지정"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                </div>
+
+                <!-- 활성 상태 -->
+                <div class="flex items-center pt-6">
+                    <input type="checkbox" name="is_active" id="is_active" value="1" checked
+                           class="h-4 w-4 text-blue-600 focus:ring-blue-500 border-gray-300 rounded">
+                    <label for="is_active" class="ml-2 block text-sm text-gray-700">
+                        활성화
+                    </label>
+                </div>
+            </div>
+
+            <!-- 에러 메시지 -->
+            <div id="errorMessage" class="hidden bg-red-50 border border-red-200 rounded-lg p-4 text-sm text-red-700"></div>
+
+            <!-- 버튼 -->
+            <div class="flex justify-end gap-3 pt-4 border-t">
+                <a href="{{ route('quote-formulas.index') }}"
+                   class="px-4 py-2 text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition">
+                    취소
+                </a>
+                <button type="submit"
+                        class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg transition">
+                    저장
+                </button>
+            </div>
+        </form>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    let availableVariables = [];
+
+    // 카테고리 로드
+    async function loadCategories() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/categories/dropdown', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+            if (result.success && result.data) {
+                const select = document.getElementById('category_id');
+                result.data.forEach(cat => {
+                    const option = document.createElement('option');
+                    option.value = cat.id;
+                    option.textContent = cat.name;
+                    select.appendChild(option);
+                });
+            }
+        } catch (err) {
+            console.error('카테고리 로드 실패:', err);
+        }
+    }
+
+    // 변수 목록 로드
+    async function loadVariables() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/variables', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+            if (result.success && result.data) {
+                availableVariables = result.data;
+                renderVariables();
+            }
+        } catch (err) {
+            console.error('변수 로드 실패:', err);
+        }
+    }
+
+    // 변수 목록 렌더링
+    function renderVariables() {
+        const container = document.getElementById('variablesList');
+        if (availableVariables.length === 0) {
+            container.innerHTML = '<span class="text-sm text-gray-500">사용 가능한 변수가 없습니다.</span>';
+            return;
+        }
+        container.innerHTML = availableVariables.map(v =>
+            `<button type="button" onclick="insertVariable('${v.variable}')"
+                     class="px-2 py-1 bg-blue-100 text-blue-700 rounded text-xs font-mono hover:bg-blue-200"
+                     title="${v.name} (${v.category})">
+                ${v.variable}
+            </button>`
+        ).join('');
+    }
+
+    // 변수 삽입
+    function insertVariable(variable) {
+        const formulaInput = document.getElementById('formula');
+        const cursorPos = formulaInput.selectionStart;
+        const textBefore = formulaInput.value.substring(0, cursorPos);
+        const textAfter = formulaInput.value.substring(cursorPos);
+        formulaInput.value = textBefore + variable + textAfter;
+        formulaInput.focus();
+        formulaInput.setSelectionRange(cursorPos + variable.length, cursorPos + variable.length);
+    }
+
+    // 수식 유형 변경
+    document.getElementById('type').addEventListener('change', function() {
+        const formulaSection = document.getElementById('formulaSection');
+        const variablesSection = document.getElementById('variablesSection');
+
+        if (this.value === 'calculation') {
+            formulaSection.classList.remove('hidden');
+            variablesSection.classList.remove('hidden');
+        } else {
+            formulaSection.classList.add('hidden');
+            variablesSection.classList.add('hidden');
+        }
+    });
+
+    // 수식 검증
+    async function validateFormula() {
+        const formula = document.getElementById('formula').value;
+        const resultSpan = document.getElementById('validateResult');
+
+        if (!formula) {
+            resultSpan.textContent = '';
+            return;
+        }
+
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/validate', {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify({ formula })
+            });
+            const result = await response.json();
+
+            if (result.success) {
+                resultSpan.innerHTML = '<span class="text-green-600">유효한 수식입니다.</span>';
+            } else {
+                resultSpan.innerHTML = `<span class="text-red-600">${result.data?.errors?.join(', ') || '유효하지 않은 수식입니다.'}</span>`;
+            }
+        } catch (err) {
+            resultSpan.innerHTML = '<span class="text-red-600">검증 중 오류가 발생했습니다.</span>';
+        }
+    }
+
+    // 변수명 자동 대문자 변환
+    document.getElementById('variable').addEventListener('input', function() {
+        this.value = this.value.toUpperCase().replace(/[^A-Z0-9_]/g, '');
+    });
+
+    // 폼 제출
+    document.getElementById('formulaForm').addEventListener('submit', async function(e) {
+        e.preventDefault();
+
+        const errorDiv = document.getElementById('errorMessage');
+        errorDiv.classList.add('hidden');
+
+        const formData = new FormData(this);
+        const data = {
+            category_id: parseInt(formData.get('category_id')),
+            name: formData.get('name'),
+            variable: formData.get('variable'),
+            type: formData.get('type'),
+            formula: formData.get('formula') || null,
+            description: formData.get('description') || null,
+            sort_order: formData.get('sort_order') ? parseInt(formData.get('sort_order')) : null,
+            is_active: formData.has('is_active')
+        };
+
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas', {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify(data)
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                window.location.href = '{{ route("quote-formulas.index") }}';
+            } else {
+                errorDiv.textContent = result.message || '저장에 실패했습니다.';
+                errorDiv.classList.remove('hidden');
+            }
+        } catch (err) {
+            errorDiv.textContent = '서버 오류가 발생했습니다.';
+            errorDiv.classList.remove('hidden');
+        }
+    });
+
+    // 초기화
+    loadCategories();
+    loadVariables();
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/edit.blade.php b/resources/views/quote-formulas/edit.blade.php
new file mode 100644
index 00000000..d56d3172
--- /dev/null
+++ b/resources/views/quote-formulas/edit.blade.php
@@ -0,0 +1,363 @@
+@extends('layouts.app')
+
+@section('title', '수식 수정')
+
+@section('content')
+<div class="container mx-auto max-w-4xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">수식 수정</h1>
+            <p class="text-sm text-gray-500 mt-1">수식 정보를 수정합니다.</p>
+        </div>
+        <a href="{{ route('quote-formulas.index') }}"
+           class="text-gray-600 hover:text-gray-800 text-sm font-medium">
+            &larr; 목록으로
+        </a>
+    </div>
+
+    <!-- 로딩 -->
+    <div id="loading" class="bg-white rounded-lg shadow-sm p-12 text-center">
+        <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600 mx-auto"></div>
+        <p class="text-gray-500 mt-4">데이터를 불러오는 중...</p>
+    </div>
+
+    <!-- 폼 (로드 후 표시) -->
+    <div id="formContainer" class="bg-white rounded-lg shadow-sm p-6 hidden">
+        <form id="formulaForm" class="space-y-6">
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 카테고리 -->
+                <div>
+                    <label for="category_id" class="block text-sm font-medium text-gray-700 mb-1">
+                        카테고리 <span class="text-red-500">*</span>
+                    </label>
+                    <select name="category_id" id="category_id"
+                            class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                            required>
+                        <option value="">카테고리 선택</option>
+                    </select>
+                </div>
+
+                <!-- 수식 유형 -->
+                <div>
+                    <label for="type" class="block text-sm font-medium text-gray-700 mb-1">
+                        수식 유형 <span class="text-red-500">*</span>
+                    </label>
+                    <select name="type" id="type"
+                            class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                            required>
+                        <option value="">유형 선택</option>
+                        <option value="input">입력값</option>
+                        <option value="calculation">계산식</option>
+                        <option value="range">범위별</option>
+                        <option value="mapping">매핑</option>
+                    </select>
+                </div>
+            </div>
+
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 수식명 -->
+                <div>
+                    <label for="name" class="block text-sm font-medium text-gray-700 mb-1">
+                        수식명 <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="name" id="name"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"
+                           required>
+                </div>
+
+                <!-- 변수명 -->
+                <div>
+                    <label for="variable" class="block text-sm font-medium text-gray-700 mb-1">
+                        변수명 <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="variable" id="variable"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500 font-mono"
+                           required>
+                    <p class="text-xs text-gray-500 mt-1">대문자로 시작, 대문자/숫자/언더스코어만 사용</p>
+                </div>
+            </div>
+
+            <!-- 계산식 (type=calculation 일 때 표시) -->
+            <div id="formulaSection" class="hidden">
+                <label for="formula" class="block text-sm font-medium text-gray-700 mb-1">
+                    계산식 <span class="text-red-500">*</span>
+                </label>
+                <textarea name="formula" id="formula" rows="3"
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500 font-mono"></textarea>
+                <div class="flex items-center gap-4 mt-2">
+                    <button type="button" onclick="validateFormula()"
+                            class="text-sm text-blue-600 hover:text-blue-700">
+                        수식 검증
+                    </button>
+                    <span id="validateResult" class="text-sm"></span>
+                </div>
+                <p class="text-xs text-gray-500 mt-1">지원 함수: SUM, ROUND, CEIL, FLOOR, ABS, MIN, MAX, IF</p>
+            </div>
+
+            <!-- 사용 가능한 변수 목록 -->
+            <div id="variablesSection" class="hidden">
+                <label class="block text-sm font-medium text-gray-700 mb-2">사용 가능한 변수</label>
+                <div id="variablesList" class="flex flex-wrap gap-2 p-3 bg-gray-50 rounded-lg max-h-32 overflow-y-auto">
+                    <span class="text-sm text-gray-500">변수를 불러오는 중...</span>
+                </div>
+            </div>
+
+            <!-- 설명 -->
+            <div>
+                <label for="description" class="block text-sm font-medium text-gray-700 mb-1">
+                    설명
+                </label>
+                <textarea name="description" id="description" rows="2"
+                          class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500"></textarea>
+            </div>
+
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-6">
+                <!-- 정렬 순서 -->
+                <div>
+                    <label for="sort_order" class="block text-sm font-medium text-gray-700 mb-1">
+                        정렬 순서
+                    </label>
+                    <input type="number" name="sort_order" id="sort_order"
+                           min="1"
+                           class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500">
+                </div>
+
+                <!-- 활성 상태 -->
+                <div class="flex items-center pt-6">
+                    <input type="checkbox" name="is_active" id="is_active" value="1"
+                           class="h-4 w-4 text-blue-600 focus:ring-blue-500 border-gray-300 rounded">
+                    <label for="is_active" class="ml-2 block text-sm text-gray-700">
+                        활성화
+                    </label>
+                </div>
+            </div>
+
+            <!-- 에러 메시지 -->
+            <div id="errorMessage" class="hidden bg-red-50 border border-red-200 rounded-lg p-4 text-sm text-red-700"></div>
+
+            <!-- 버튼 -->
+            <div class="flex justify-end gap-3 pt-4 border-t">
+                <a href="{{ route('quote-formulas.index') }}"
+                   class="px-4 py-2 text-gray-700 bg-gray-100 hover:bg-gray-200 rounded-lg transition">
+                    취소
+                </a>
+                <button type="submit"
+                        class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg transition">
+                    저장
+                </button>
+            </div>
+        </form>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    const formulaId = {{ $id }};
+    let availableVariables = [];
+
+    // 카테고리 로드
+    async function loadCategories() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/categories/dropdown', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+            if (result.success && result.data) {
+                const select = document.getElementById('category_id');
+                result.data.forEach(cat => {
+                    const option = document.createElement('option');
+                    option.value = cat.id;
+                    option.textContent = cat.name;
+                    select.appendChild(option);
+                });
+            }
+        } catch (err) {
+            console.error('카테고리 로드 실패:', err);
+        }
+    }
+
+    // 변수 목록 로드
+    async function loadVariables() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/variables', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+            if (result.success && result.data) {
+                availableVariables = result.data;
+                renderVariables();
+            }
+        } catch (err) {
+            console.error('변수 로드 실패:', err);
+        }
+    }
+
+    // 변수 목록 렌더링
+    function renderVariables() {
+        const container = document.getElementById('variablesList');
+        if (availableVariables.length === 0) {
+            container.innerHTML = '<span class="text-sm text-gray-500">사용 가능한 변수가 없습니다.</span>';
+            return;
+        }
+        container.innerHTML = availableVariables.map(v =>
+            `<button type="button" onclick="insertVariable('${v.variable}')"
+                     class="px-2 py-1 bg-blue-100 text-blue-700 rounded text-xs font-mono hover:bg-blue-200"
+                     title="${v.name} (${v.category})">
+                ${v.variable}
+            </button>`
+        ).join('');
+    }
+
+    // 변수 삽입
+    function insertVariable(variable) {
+        const formulaInput = document.getElementById('formula');
+        const cursorPos = formulaInput.selectionStart;
+        const textBefore = formulaInput.value.substring(0, cursorPos);
+        const textAfter = formulaInput.value.substring(cursorPos);
+        formulaInput.value = textBefore + variable + textAfter;
+        formulaInput.focus();
+        formulaInput.setSelectionRange(cursorPos + variable.length, cursorPos + variable.length);
+    }
+
+    // 데이터 로드
+    async function loadFormula() {
+        await loadCategories();
+        await loadVariables();
+
+        try {
+            const response = await fetch(`/api/admin/quote-formulas/formulas/${formulaId}`, {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                const data = result.data;
+                document.getElementById('category_id').value = data.category_id || '';
+                document.getElementById('type').value = data.type || '';
+                document.getElementById('name').value = data.name || '';
+                document.getElementById('variable').value = data.variable || '';
+                document.getElementById('formula').value = data.formula || '';
+                document.getElementById('description').value = data.description || '';
+                document.getElementById('sort_order').value = data.sort_order || '';
+                document.getElementById('is_active').checked = data.is_active;
+
+                // 수식 유형에 따라 섹션 표시
+                if (data.type === 'calculation') {
+                    document.getElementById('formulaSection').classList.remove('hidden');
+                    document.getElementById('variablesSection').classList.remove('hidden');
+                }
+
+                document.getElementById('loading').classList.add('hidden');
+                document.getElementById('formContainer').classList.remove('hidden');
+            } else {
+                alert(result.message || '데이터를 불러오는데 실패했습니다.');
+                window.location.href = '{{ route("quote-formulas.index") }}';
+            }
+        } catch (err) {
+            alert('서버 오류가 발생했습니다.');
+            window.location.href = '{{ route("quote-formulas.index") }}';
+        }
+    }
+
+    // 수식 유형 변경
+    document.getElementById('type').addEventListener('change', function() {
+        const formulaSection = document.getElementById('formulaSection');
+        const variablesSection = document.getElementById('variablesSection');
+
+        if (this.value === 'calculation') {
+            formulaSection.classList.remove('hidden');
+            variablesSection.classList.remove('hidden');
+        } else {
+            formulaSection.classList.add('hidden');
+            variablesSection.classList.add('hidden');
+        }
+    });
+
+    // 수식 검증
+    async function validateFormula() {
+        const formula = document.getElementById('formula').value;
+        const resultSpan = document.getElementById('validateResult');
+
+        if (!formula) {
+            resultSpan.textContent = '';
+            return;
+        }
+
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/validate', {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify({ formula })
+            });
+            const result = await response.json();
+
+            if (result.success) {
+                resultSpan.innerHTML = '<span class="text-green-600">유효한 수식입니다.</span>';
+            } else {
+                resultSpan.innerHTML = `<span class="text-red-600">${result.data?.errors?.join(', ') || '유효하지 않은 수식입니다.'}</span>`;
+            }
+        } catch (err) {
+            resultSpan.innerHTML = '<span class="text-red-600">검증 중 오류가 발생했습니다.</span>';
+        }
+    }
+
+    // 변수명 자동 대문자 변환
+    document.getElementById('variable').addEventListener('input', function() {
+        this.value = this.value.toUpperCase().replace(/[^A-Z0-9_]/g, '');
+    });
+
+    // 폼 제출
+    document.getElementById('formulaForm').addEventListener('submit', async function(e) {
+        e.preventDefault();
+
+        const errorDiv = document.getElementById('errorMessage');
+        errorDiv.classList.add('hidden');
+
+        const formData = new FormData(this);
+        const data = {
+            category_id: parseInt(formData.get('category_id')),
+            name: formData.get('name'),
+            variable: formData.get('variable'),
+            type: formData.get('type'),
+            formula: formData.get('formula') || null,
+            description: formData.get('description') || null,
+            sort_order: formData.get('sort_order') ? parseInt(formData.get('sort_order')) : null,
+            is_active: formData.has('is_active')
+        };
+
+        try {
+            const response = await fetch(`/api/admin/quote-formulas/formulas/${formulaId}`, {
+                method: 'PUT',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify(data)
+            });
+
+            const result = await response.json();
+
+            if (response.ok && result.success) {
+                window.location.href = '{{ route("quote-formulas.index") }}';
+            } else {
+                errorDiv.textContent = result.message || '저장에 실패했습니다.';
+                errorDiv.classList.remove('hidden');
+            }
+        } catch (err) {
+            errorDiv.textContent = '서버 오류가 발생했습니다.';
+            errorDiv.classList.remove('hidden');
+        }
+    });
+
+    // 초기화
+    loadFormula();
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/index.blade.php b/resources/views/quote-formulas/index.blade.php
new file mode 100644
index 00000000..3812848b
--- /dev/null
+++ b/resources/views/quote-formulas/index.blade.php
@@ -0,0 +1,208 @@
+@extends('layouts.app')
+
+@section('title', '견적수식 관리')
+
+@section('content')
+<div class="container mx-auto max-w-7xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">견적수식 관리</h1>
+            <p class="text-sm text-gray-500 mt-1">견적 산출에 사용되는 수식을 관리합니다.</p>
+        </div>
+        <div class="flex gap-2">
+            <a href="{{ route('quote-formulas.categories.index') }}"
+               class="bg-gray-600 hover:bg-gray-700 text-white px-4 py-2 rounded-lg text-sm font-medium transition-colors">
+                카테고리 관리
+            </a>
+            <a href="{{ route('quote-formulas.simulator') }}"
+               class="bg-green-600 hover:bg-green-700 text-white px-4 py-2 rounded-lg text-sm font-medium transition-colors">
+                시뮬레이터
+            </a>
+            <a href="{{ route('quote-formulas.create') }}"
+               class="bg-blue-600 hover:bg-blue-700 text-white px-4 py-2 rounded-lg text-sm font-medium transition-colors">
+                + 수식 추가
+            </a>
+        </div>
+    </div>
+
+    <!-- 필터 -->
+    <div class="bg-white rounded-lg shadow-sm p-4 mb-6">
+        <form id="filterForm" class="flex flex-wrap gap-4 items-end">
+            <!-- 카테고리 필터 -->
+            <div class="w-48">
+                <label class="block text-xs font-medium text-gray-600 mb-1">카테고리</label>
+                <select name="category_id" id="categoryFilter" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">전체</option>
+                </select>
+            </div>
+
+            <!-- 유형 필터 -->
+            <div class="w-40">
+                <label class="block text-xs font-medium text-gray-600 mb-1">수식 유형</label>
+                <select name="type" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">전체</option>
+                    <option value="input">입력값</option>
+                    <option value="calculation">계산식</option>
+                    <option value="range">범위별</option>
+                    <option value="mapping">매핑</option>
+                </select>
+            </div>
+
+            <!-- 활성 상태 필터 -->
+            <div class="w-32">
+                <label class="block text-xs font-medium text-gray-600 mb-1">상태</label>
+                <select name="is_active" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">전체</option>
+                    <option value="1">활성</option>
+                    <option value="0">비활성</option>
+                </select>
+            </div>
+
+            <!-- 삭제된 항목 포함 -->
+            <div class="w-36">
+                <label class="block text-xs font-medium text-gray-600 mb-1">삭제 포함</label>
+                <select name="trashed" class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+                    <option value="">활성만</option>
+                    <option value="with">삭제 포함</option>
+                    <option value="only">삭제만</option>
+                </select>
+            </div>
+
+            <!-- 검색 -->
+            <div class="flex-1 min-w-[200px]">
+                <label class="block text-xs font-medium text-gray-600 mb-1">검색</label>
+                <input type="text" name="search"
+                       placeholder="수식명, 변수명, 수식 내용..."
+                       class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+            </div>
+
+            <!-- 검색 버튼 -->
+            <button type="submit"
+                    class="bg-gray-800 hover:bg-gray-900 text-white px-6 py-2 rounded-lg text-sm font-medium transition-colors">
+                검색
+            </button>
+        </form>
+    </div>
+
+    <!-- 테이블 영역 (HTMX로 로드) -->
+    <div id="formula-table"
+         hx-get="/api/admin/quote-formulas/formulas"
+         hx-trigger="load, filterSubmit from:body"
+         hx-include="#filterForm"
+         hx-headers='{"X-CSRF-TOKEN": "{{ csrf_token() }}"}'
+         class="bg-white rounded-lg shadow-sm overflow-hidden">
+        <!-- 로딩 스피너 -->
+        <div class="flex justify-center items-center p-12">
+            <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600"></div>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script src="https://unpkg.com/htmx.org@1.9.10"></script>
+<script>
+    // 카테고리 목록 로드
+    document.addEventListener('DOMContentLoaded', function() {
+        fetch('/api/admin/quote-formulas/categories/dropdown', {
+            headers: {
+                'Accept': 'application/json',
+                'X-CSRF-TOKEN': '{{ csrf_token() }}'
+            }
+        })
+        .then(response => response.json())
+        .then(data => {
+            if (data.success && data.data) {
+                const select = document.getElementById('categoryFilter');
+                data.data.forEach(cat => {
+                    const option = document.createElement('option');
+                    option.value = cat.id;
+                    option.textContent = cat.name;
+                    select.appendChild(option);
+                });
+            }
+        })
+        .catch(err => console.error('카테고리 로드 실패:', err));
+    });
+
+    // 폼 제출 시 HTMX 이벤트 트리거
+    document.getElementById('filterForm').addEventListener('submit', function(e) {
+        e.preventDefault();
+        htmx.trigger('#formula-table', 'filterSubmit');
+    });
+
+    // 삭제 확인
+    window.confirmDelete = function(id, name) {
+        if (confirm(`"${name}" 수식을 삭제하시겠습니까?`)) {
+            htmx.ajax('DELETE', `/api/admin/quote-formulas/formulas/${id}`, {
+                target: '#formula-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#formula-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 복원 확인
+    window.confirmRestore = function(id, name) {
+        if (confirm(`"${name}" 수식을 복원하시겠습니까?`)) {
+            htmx.ajax('POST', `/api/admin/quote-formulas/formulas/${id}/restore`, {
+                target: '#formula-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#formula-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 영구삭제 확인
+    window.confirmForceDelete = function(id, name) {
+        if (confirm(`"${name}" 수식을 영구 삭제하시겠습니까?\n\n이 작업은 되돌릴 수 없습니다!`)) {
+            htmx.ajax('DELETE', `/api/admin/quote-formulas/formulas/${id}/force`, {
+                target: '#formula-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#formula-table', 'filterSubmit');
+            });
+        }
+    };
+
+    // 활성/비활성 토글
+    window.toggleActive = function(id) {
+        htmx.ajax('POST', `/api/admin/quote-formulas/formulas/${id}/toggle-active`, {
+            target: '#formula-table',
+            swap: 'none',
+            headers: {
+                'X-CSRF-TOKEN': '{{ csrf_token() }}'
+            }
+        }).then(() => {
+            htmx.trigger('#formula-table', 'filterSubmit');
+        });
+    };
+
+    // 수식 복제
+    window.duplicateFormula = function(id) {
+        if (confirm('이 수식을 복제하시겠습니까?')) {
+            htmx.ajax('POST', `/api/admin/quote-formulas/formulas/${id}/duplicate`, {
+                target: '#formula-table',
+                swap: 'none',
+                headers: {
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                }
+            }).then(() => {
+                htmx.trigger('#formula-table', 'filterSubmit');
+            });
+        }
+    };
+</script>
+@endpush
diff --git a/resources/views/quote-formulas/partials/table.blade.php b/resources/views/quote-formulas/partials/table.blade.php
new file mode 100644
index 00000000..62d52f16
--- /dev/null
+++ b/resources/views/quote-formulas/partials/table.blade.php
@@ -0,0 +1,160 @@
+<!-- 수식 테이블 -->
+<table class="min-w-full divide-y divide-gray-200">
+    <thead class="bg-gray-50">
+        <tr>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">카테고리</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">수식명</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">변수명</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">유형</th>
+            <th class="px-4 py-3 text-left text-xs font-semibold text-gray-600 uppercase tracking-wider">수식/규칙</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">상태</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">순서</th>
+            <th class="px-4 py-3 text-center text-xs font-semibold text-gray-600 uppercase tracking-wider">액션</th>
+        </tr>
+    </thead>
+    <tbody class="bg-white divide-y divide-gray-200">
+        @forelse($formulas as $formula)
+        <tr class="{{ $formula->trashed() ? 'bg-red-50' : '' }} hover:bg-gray-50">
+            <td class="px-4 py-3 whitespace-nowrap">
+                <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-indigo-100 text-indigo-800">
+                    {{ $formula->category->name ?? '-' }}
+                </span>
+            </td>
+            <td class="px-4 py-3">
+                <div class="text-sm font-medium text-gray-900">{{ $formula->name }}</div>
+                @if($formula->description)
+                <div class="text-xs text-gray-500 truncate max-w-xs">{{ $formula->description }}</div>
+                @endif
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap">
+                <code class="px-2 py-1 bg-gray-100 rounded text-sm font-mono text-blue-600">{{ $formula->variable }}</code>
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                @switch($formula->type)
+                    @case('input')
+                        <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-green-100 text-green-800">
+                            <svg class="w-3 h-3 mr-1" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" />
+                            </svg>
+                            입력값
+                        </span>
+                        @break
+                    @case('calculation')
+                        <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-blue-100 text-blue-800">
+                            <svg class="w-3 h-3 mr-1" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z" />
+                            </svg>
+                            계산식
+                        </span>
+                        @break
+                    @case('range')
+                        <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-yellow-100 text-yellow-800">
+                            <svg class="w-3 h-3 mr-1" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M4 6h16M4 12h16m-7 6h7" />
+                            </svg>
+                            범위별
+                        </span>
+                        @break
+                    @case('mapping')
+                        <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-purple-100 text-purple-800">
+                            <svg class="w-3 h-3 mr-1" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M13.828 10.172a4 4 0 00-5.656 0l-4 4a4 4 0 105.656 5.656l1.102-1.101m-.758-4.899a4 4 0 005.656 0l4-4a4 4 0 00-5.656-5.656l-1.1 1.1" />
+                            </svg>
+                            매핑
+                        </span>
+                        @break
+                @endswitch
+            </td>
+            <td class="px-4 py-3">
+                @if($formula->type === 'calculation' && $formula->formula)
+                    <code class="text-xs text-gray-600 bg-gray-50 px-2 py-1 rounded block truncate max-w-xs" title="{{ $formula->formula }}">
+                        {{ Str::limit($formula->formula, 40) }}
+                    </code>
+                @elseif($formula->type === 'range')
+                    <span class="text-xs text-gray-500">{{ $formula->ranges_count ?? 0 }}개 범위 규칙</span>
+                @elseif($formula->type === 'mapping')
+                    <span class="text-xs text-gray-500">{{ $formula->mappings_count ?? 0 }}개 매핑 규칙</span>
+                @else
+                    <span class="text-xs text-gray-400">-</span>
+                @endif
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                @if($formula->trashed())
+                    <span class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-red-100 text-red-800">
+                        삭제됨
+                    </span>
+                @elseif($formula->is_active)
+                    <button onclick="toggleActive({{ $formula->id }})"
+                            class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-green-100 text-green-800 hover:bg-green-200 cursor-pointer">
+                        활성
+                    </button>
+                @else
+                    <button onclick="toggleActive({{ $formula->id }})"
+                            class="inline-flex items-center px-2 py-1 rounded text-xs font-medium bg-gray-100 text-gray-800 hover:bg-gray-200 cursor-pointer">
+                        비활성
+                    </button>
+                @endif
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center text-sm text-gray-500">
+                {{ $formula->sort_order }}
+            </td>
+            <td class="px-4 py-3 whitespace-nowrap text-center">
+                <div class="flex items-center justify-center gap-1">
+                    @if($formula->trashed())
+                        <button onclick="confirmRestore({{ $formula->id }}, '{{ $formula->name }}')"
+                                class="p-1.5 text-green-600 hover:bg-green-50 rounded" title="복원">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M4 4v5h.582m15.356 2A8.001 8.001 0 004.582 9m0 0H9m11 11v-5h-.581m0 0a8.003 8.003 0 01-15.357-2m15.357 2H15" />
+                            </svg>
+                        </button>
+                        @if(auth()->user()?->is_super_admin)
+                        <button onclick="confirmForceDelete({{ $formula->id }}, '{{ $formula->name }}')"
+                                class="p-1.5 text-red-600 hover:bg-red-50 rounded" title="영구삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                            </svg>
+                        </button>
+                        @endif
+                    @else
+                        <a href="{{ route('quote-formulas.edit', $formula->id) }}"
+                           class="p-1.5 text-indigo-600 hover:bg-indigo-50 rounded" title="수정">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" />
+                            </svg>
+                        </a>
+                        <button onclick="duplicateFormula({{ $formula->id }})"
+                                class="p-1.5 text-gray-600 hover:bg-gray-50 rounded" title="복제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M8 16H6a2 2 0 01-2-2V6a2 2 0 012-2h8a2 2 0 012 2v2m-6 12h8a2 2 0 002-2v-8a2 2 0 00-2-2h-8a2 2 0 00-2 2v8a2 2 0 002 2z" />
+                            </svg>
+                        </button>
+                        <button onclick="confirmDelete({{ $formula->id }}, '{{ $formula->name }}')"
+                                class="p-1.5 text-red-600 hover:bg-red-50 rounded" title="삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                            </svg>
+                        </button>
+                    @endif
+                </div>
+            </td>
+        </tr>
+        @empty
+        <tr>
+            <td colspan="8" class="px-6 py-12 text-center text-gray-500">
+                <svg class="w-12 h-12 mx-auto text-gray-300 mb-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z" />
+                </svg>
+                <p class="text-sm font-medium">등록된 수식이 없습니다.</p>
+                <p class="text-xs mt-1">새 수식을 추가해주세요.</p>
+            </td>
+        </tr>
+        @endforelse
+    </tbody>
+</table>
+
+<!-- 페이지네이션 -->
+@if($formulas->hasPages())
+<div class="px-6 py-4 border-t border-gray-200">
+    {{ $formulas->withQueryString()->links() }}
+</div>
+@endif
diff --git a/resources/views/quote-formulas/simulator.blade.php b/resources/views/quote-formulas/simulator.blade.php
new file mode 100644
index 00000000..b84379ba
--- /dev/null
+++ b/resources/views/quote-formulas/simulator.blade.php
@@ -0,0 +1,355 @@
+@extends('layouts.app')
+
+@section('title', '수식 시뮬레이터')
+
+@section('content')
+<div class="container mx-auto max-w-6xl">
+    <!-- 헤더 -->
+    <div class="flex justify-between items-center mb-6">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">수식 시뮬레이터</h1>
+            <p class="text-sm text-gray-500 mt-1">입력값을 넣어 전체 수식 실행 결과를 테스트합니다.</p>
+        </div>
+        <a href="{{ route('quote-formulas.index') }}"
+           class="text-gray-600 hover:text-gray-800 text-sm font-medium">
+            &larr; 수식 목록
+        </a>
+    </div>
+
+    <div class="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        <!-- 입력 영역 -->
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">입력값</h2>
+
+            <!-- 로딩 -->
+            <div id="inputLoading" class="text-center py-8">
+                <div class="animate-spin rounded-full h-8 w-8 border-b-2 border-blue-600 mx-auto"></div>
+                <p class="text-gray-500 mt-2 text-sm">입력 변수를 불러오는 중...</p>
+            </div>
+
+            <!-- 입력 폼 -->
+            <form id="simulatorForm" class="space-y-4 hidden">
+                <!-- 동적으로 생성될 입력 필드 -->
+                <div id="inputFields" class="space-y-4"></div>
+
+                <!-- 에러 메시지 -->
+                <div id="errorMessage" class="hidden bg-red-50 border border-red-200 rounded-lg p-4 text-sm text-red-700"></div>
+
+                <!-- 실행 버튼 -->
+                <button type="submit" id="runButton"
+                        class="w-full bg-blue-600 hover:bg-blue-700 text-white py-2 rounded-lg font-medium transition-colors flex items-center justify-center gap-2">
+                    <span>수식 실행</span>
+                    <svg id="runSpinner" class="hidden animate-spin h-4 w-4" fill="none" viewBox="0 0 24 24">
+                        <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
+                        <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path>
+                    </svg>
+                </button>
+            </form>
+
+            <!-- 입력 변수 없음 -->
+            <div id="noInputs" class="hidden text-center py-8 text-gray-500">
+                <p>입력 변수가 없습니다.</p>
+                <a href="{{ route('quote-formulas.create') }}" class="text-blue-600 hover:text-blue-700 text-sm mt-2 inline-block">
+                    수식 추가하기 →
+                </a>
+            </div>
+        </div>
+
+        <!-- 결과 영역 -->
+        <div class="bg-white rounded-lg shadow-sm p-6">
+            <h2 class="text-lg font-semibold text-gray-800 mb-4 pb-2 border-b">실행 결과</h2>
+
+            <!-- 초기 상태 -->
+            <div id="resultEmpty" class="text-center text-gray-400 py-12">
+                <svg class="w-16 h-16 mx-auto text-gray-300 mb-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 7h6m0 10v-3m-3 3h.01M9 17h.01M9 14h.01M12 14h.01M15 11h.01M12 11h.01M9 11h.01M7 21h10a2 2 0 002-2V5a2 2 0 00-2-2H7a2 2 0 00-2 2v14a2 2 0 002 2z" />
+                </svg>
+                <p>입력값을 넣고 수식을 실행하세요</p>
+            </div>
+
+            <!-- 로딩 -->
+            <div id="resultLoading" class="hidden text-center py-12">
+                <div class="animate-spin rounded-full h-12 w-12 border-b-2 border-blue-600 mx-auto"></div>
+                <p class="text-gray-500 mt-4">수식을 실행하는 중...</p>
+            </div>
+
+            <!-- 결과 표시 -->
+            <div id="resultContainer" class="hidden space-y-6">
+                <!-- 계산된 변수값 -->
+                <div>
+                    <h3 class="text-sm font-medium text-gray-700 mb-2">계산된 변수</h3>
+                    <div id="calculatedVariables" class="space-y-2 max-h-60 overflow-y-auto"></div>
+                </div>
+
+                <!-- 생성된 품목 -->
+                <div>
+                    <h3 class="text-sm font-medium text-gray-700 mb-2">생성된 품목</h3>
+                    <div id="generatedItems" class="space-y-2 max-h-60 overflow-y-auto"></div>
+                </div>
+
+                <!-- 에러가 있을 경우 -->
+                <div id="resultErrors" class="hidden">
+                    <h3 class="text-sm font-medium text-red-700 mb-2">오류</h3>
+                    <div id="errorList" class="space-y-2"></div>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <!-- 수식 실행 순서 -->
+    <div class="bg-gray-50 rounded-lg p-6 mt-6">
+        <h3 class="text-sm font-semibold text-gray-700 mb-3">수식 실행 순서 (카테고리 순)</h3>
+        <div id="categoryOrder" class="flex flex-wrap gap-2">
+            <span class="text-sm text-gray-500">카테고리 로딩 중...</span>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+    let inputVariables = [];
+    let categories = [];
+
+    // 초기화
+    async function init() {
+        await Promise.all([
+            loadInputVariables(),
+            loadCategories()
+        ]);
+    }
+
+    // 입력 변수 로드
+    async function loadInputVariables() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/variables', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+
+            document.getElementById('inputLoading').classList.add('hidden');
+
+            if (result.success && result.data) {
+                // type이 'input'인 변수만 필터링
+                inputVariables = result.data.filter(v => v.type === 'input');
+
+                if (inputVariables.length === 0) {
+                    document.getElementById('noInputs').classList.remove('hidden');
+                    return;
+                }
+
+                renderInputFields();
+                document.getElementById('simulatorForm').classList.remove('hidden');
+            } else {
+                document.getElementById('noInputs').classList.remove('hidden');
+            }
+        } catch (err) {
+            console.error('입력 변수 로드 실패:', err);
+            document.getElementById('inputLoading').classList.add('hidden');
+            document.getElementById('noInputs').classList.remove('hidden');
+        }
+    }
+
+    // 카테고리 순서 로드
+    async function loadCategories() {
+        try {
+            const response = await fetch('/api/admin/quote-formulas/categories/dropdown', {
+                headers: { 'Accept': 'application/json', 'X-CSRF-TOKEN': '{{ csrf_token() }}' }
+            });
+            const result = await response.json();
+
+            if (result.success && result.data) {
+                categories = result.data;
+                renderCategoryOrder();
+            }
+        } catch (err) {
+            console.error('카테고리 로드 실패:', err);
+        }
+    }
+
+    // 입력 필드 렌더링
+    function renderInputFields() {
+        const container = document.getElementById('inputFields');
+
+        // 카테고리별로 그룹화
+        const grouped = {};
+        inputVariables.forEach(v => {
+            const category = v.category || '기타';
+            if (!grouped[category]) grouped[category] = [];
+            grouped[category].push(v);
+        });
+
+        let html = '';
+        for (const [category, vars] of Object.entries(grouped)) {
+            html += `
+                <div class="space-y-3">
+                    <h3 class="text-sm font-medium text-gray-600 bg-gray-50 px-3 py-2 rounded-lg">${category}</h3>
+                    <div class="grid grid-cols-2 gap-3 pl-2">
+            `;
+
+            vars.forEach(v => {
+                const defaultValue = v.default_value || '';
+                html += `
+                    <div>
+                        <label class="block text-sm font-medium text-gray-700 mb-1" title="${v.description || ''}">
+                            ${v.variable}
+                            <span class="text-gray-400 font-normal">${v.name ? `(${v.name})` : ''}</span>
+                        </label>
+                        <input type="number"
+                               name="${v.variable}"
+                               value="${defaultValue}"
+                               step="any"
+                               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500"
+                               placeholder="${v.variable}">
+                    </div>
+                `;
+            });
+
+            html += `
+                    </div>
+                </div>
+            `;
+        }
+
+        container.innerHTML = html;
+    }
+
+    // 카테고리 순서 렌더링
+    function renderCategoryOrder() {
+        const container = document.getElementById('categoryOrder');
+
+        if (categories.length === 0) {
+            container.innerHTML = '<span class="text-sm text-gray-500">등록된 카테고리가 없습니다.</span>';
+            return;
+        }
+
+        container.innerHTML = categories.map((cat, index) => `
+            <span class="inline-flex items-center gap-1 px-3 py-1 bg-white border border-gray-200 rounded-full text-xs text-gray-600">
+                <span class="w-5 h-5 flex items-center justify-center bg-gray-200 rounded-full text-xs font-medium">${index + 1}</span>
+                ${cat.name}
+            </span>
+        `).join('');
+    }
+
+    // 폼 제출 (수식 실행)
+    document.getElementById('simulatorForm').addEventListener('submit', async function(e) {
+        e.preventDefault();
+
+        const errorDiv = document.getElementById('errorMessage');
+        errorDiv.classList.add('hidden');
+
+        // 입력값 수집
+        const formData = new FormData(this);
+        const inputs = {};
+        for (const [key, value] of formData.entries()) {
+            if (value !== '') {
+                inputs[key] = parseFloat(value);
+            }
+        }
+
+        // UI 상태 변경
+        document.getElementById('runButton').disabled = true;
+        document.getElementById('runSpinner').classList.remove('hidden');
+        document.getElementById('resultEmpty').classList.add('hidden');
+        document.getElementById('resultLoading').classList.remove('hidden');
+        document.getElementById('resultContainer').classList.add('hidden');
+
+        try {
+            const response = await fetch('/api/admin/quote-formulas/formulas/simulate', {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'Accept': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}'
+                },
+                body: JSON.stringify({ inputs })
+            });
+
+            const result = await response.json();
+
+            document.getElementById('resultLoading').classList.add('hidden');
+
+            if (response.ok && result.success) {
+                renderResults(result.data);
+                document.getElementById('resultContainer').classList.remove('hidden');
+            } else {
+                errorDiv.textContent = result.message || '수식 실행에 실패했습니다.';
+                errorDiv.classList.remove('hidden');
+                document.getElementById('resultEmpty').classList.remove('hidden');
+            }
+        } catch (err) {
+            console.error('수식 실행 오류:', err);
+            document.getElementById('resultLoading').classList.add('hidden');
+            errorDiv.textContent = '서버 오류가 발생했습니다.';
+            errorDiv.classList.remove('hidden');
+            document.getElementById('resultEmpty').classList.remove('hidden');
+        } finally {
+            document.getElementById('runButton').disabled = false;
+            document.getElementById('runSpinner').classList.add('hidden');
+        }
+    });
+
+    // 결과 렌더링
+    function renderResults(data) {
+        // 계산된 변수
+        const variablesContainer = document.getElementById('calculatedVariables');
+        const variables = data.variables || {};
+        const variableKeys = Object.keys(variables);
+
+        if (variableKeys.length === 0) {
+            variablesContainer.innerHTML = '<p class="text-sm text-gray-500">계산된 변수가 없습니다.</p>';
+        } else {
+            variablesContainer.innerHTML = variableKeys.map(key => {
+                const value = variables[key];
+                const formattedValue = typeof value === 'number' ? value.toLocaleString() : value;
+                return `
+                    <div class="flex justify-between items-center py-2 px-3 bg-gray-50 rounded text-sm">
+                        <span class="font-mono text-gray-700">${key}</span>
+                        <span class="font-semibold text-blue-600">${formattedValue}</span>
+                    </div>
+                `;
+            }).join('');
+        }
+
+        // 생성된 품목
+        const itemsContainer = document.getElementById('generatedItems');
+        const items = data.items || [];
+
+        if (items.length === 0) {
+            itemsContainer.innerHTML = '<p class="text-sm text-gray-500">생성된 품목이 없습니다.</p>';
+        } else {
+            itemsContainer.innerHTML = items.map(item => `
+                <div class="flex justify-between items-center py-2 px-3 bg-green-50 rounded text-sm">
+                    <div>
+                        <span class="font-medium text-gray-800">${item.name || item.item_code}</span>
+                        ${item.specification ? `<span class="text-gray-500 ml-2">${item.specification}</span>` : ''}
+                    </div>
+                    <div class="text-right">
+                        <span class="font-semibold text-green-600">${item.quantity || 0}</span>
+                        <span class="text-gray-500 ml-1">${item.unit || 'EA'}</span>
+                    </div>
+                </div>
+            `).join('');
+        }
+
+        // 오류 처리
+        const errors = data.errors || [];
+        const errorsContainer = document.getElementById('resultErrors');
+        const errorList = document.getElementById('errorList');
+
+        if (errors.length > 0) {
+            errorList.innerHTML = errors.map(err => `
+                <div class="py-2 px-3 bg-red-50 rounded text-sm text-red-700">
+                    ${err}
+                </div>
+            `).join('');
+            errorsContainer.classList.remove('hidden');
+        } else {
+            errorsContainer.classList.add('hidden');
+        }
+    }
+
+    // 초기화 실행
+    init();
+</script>
+@endpush
diff --git a/routes/api.php b/routes/api.php
index a0ff469f..468a4330 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -10,6 +10,8 @@
 use App\Http\Controllers\Api\Admin\ProjectManagement\IssueController as PmIssueController;
 use App\Http\Controllers\Api\Admin\ProjectManagement\ProjectController as PmProjectController;
 use App\Http\Controllers\Api\Admin\ProjectManagement\TaskController as PmTaskController;
+use App\Http\Controllers\Api\Admin\Quote\QuoteFormulaCategoryController;
+use App\Http\Controllers\Api\Admin\Quote\QuoteFormulaController;
 use App\Http\Controllers\Api\Admin\RoleController;
 use App\Http\Controllers\Api\Admin\RolePermissionController;
 use App\Http\Controllers\Api\Admin\TenantController;
@@ -389,4 +391,71 @@
         Route::put('/{entryId}/status', [DailyLogController::class, 'updateEntryStatus'])->name('updateStatus');
         Route::delete('/{entryId}', [DailyLogController::class, 'deleteEntry'])->name('delete');
     });
+
+    /*
+    |--------------------------------------------------------------------------
+    | 견적수식 관리 API
+    |--------------------------------------------------------------------------
+    */
+    Route::prefix('quote-formulas')->name('quote-formulas.')->group(function () {
+
+        // 카테고리 관리 API
+        Route::prefix('categories')->name('categories.')->group(function () {
+            // 고정 경로
+            Route::get('/stats', [QuoteFormulaCategoryController::class, 'stats'])->name('stats');
+            Route::get('/dropdown', [QuoteFormulaCategoryController::class, 'dropdown'])->name('dropdown');
+            Route::post('/reorder', [QuoteFormulaCategoryController::class, 'reorder'])->name('reorder');
+
+            // 기본 CRUD
+            Route::get('/', [QuoteFormulaCategoryController::class, 'index'])->name('index');
+            Route::post('/', [QuoteFormulaCategoryController::class, 'store'])->name('store');
+            Route::get('/{id}', [QuoteFormulaCategoryController::class, 'show'])->name('show');
+            Route::put('/{id}', [QuoteFormulaCategoryController::class, 'update'])->name('update');
+            Route::delete('/{id}', [QuoteFormulaCategoryController::class, 'destroy'])->name('destroy');
+
+            // 복원 (일반관리자 가능)
+            Route::post('/{id}/restore', [QuoteFormulaCategoryController::class, 'restore'])->name('restore');
+
+            // 슈퍼관리자 전용 액션 (영구삭제)
+            Route::middleware('super.admin')->group(function () {
+                Route::delete('/{id}/force', [QuoteFormulaCategoryController::class, 'forceDestroy'])->name('forceDestroy');
+            });
+
+            // 추가 액션
+            Route::post('/{id}/toggle-active', [QuoteFormulaCategoryController::class, 'toggleActive'])->name('toggleActive');
+        });
+
+        // 수식 관리 API
+        Route::prefix('formulas')->name('formulas.')->group(function () {
+            // 고정 경로
+            Route::get('/stats', [QuoteFormulaController::class, 'stats'])->name('stats');
+            Route::get('/variables', [QuoteFormulaController::class, 'variables'])->name('variables');
+            Route::post('/reorder', [QuoteFormulaController::class, 'reorder'])->name('reorder');
+            Route::post('/validate', [QuoteFormulaController::class, 'validate'])->name('validate');
+            Route::post('/test', [QuoteFormulaController::class, 'test'])->name('test');
+            Route::post('/simulate', [QuoteFormulaController::class, 'simulate'])->name('simulate');
+
+            // 기본 CRUD
+            Route::get('/', [QuoteFormulaController::class, 'index'])->name('index');
+            Route::post('/', [QuoteFormulaController::class, 'store'])->name('store');
+            Route::get('/{id}', [QuoteFormulaController::class, 'show'])->name('show');
+            Route::put('/{id}', [QuoteFormulaController::class, 'update'])->name('update');
+            Route::delete('/{id}', [QuoteFormulaController::class, 'destroy'])->name('destroy');
+
+            // 복원 (일반관리자 가능)
+            Route::post('/{id}/restore', [QuoteFormulaController::class, 'restore'])->name('restore');
+
+            // 슈퍼관리자 전용 액션 (영구삭제)
+            Route::middleware('super.admin')->group(function () {
+                Route::delete('/{id}/force', [QuoteFormulaController::class, 'forceDestroy'])->name('forceDestroy');
+            });
+
+            // 추가 액션
+            Route::post('/{id}/toggle-active', [QuoteFormulaController::class, 'toggleActive'])->name('toggleActive');
+            Route::post('/{id}/duplicate', [QuoteFormulaController::class, 'duplicate'])->name('duplicate');
+
+            // 카테고리별
+            Route::get('/category/{categoryId}', [QuoteFormulaController::class, 'byCategory'])->name('byCategory');
+        });
+    });
 });
diff --git a/routes/web.php b/routes/web.php
index 8373366d..a1810ba2 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -11,6 +11,7 @@
 use App\Http\Controllers\PostController;
 use App\Http\Controllers\ProfileController;
 use App\Http\Controllers\ProjectManagementController;
+use App\Http\Controllers\QuoteFormulaController;
 use App\Http\Controllers\RoleController;
 use App\Http\Controllers\RolePermissionController;
 use App\Http\Controllers\TenantController;
@@ -163,6 +164,22 @@
         Route::get('/{id}', [DailyLogController::class, 'show'])->name('show');
     });
 
+    // 견적수식 관리 (Blade 화면만)
+    Route::prefix('quote-formulas')->name('quote-formulas.')->group(function () {
+        // 수식 관리
+        Route::get('/', [QuoteFormulaController::class, 'index'])->name('index');
+        Route::get('/create', [QuoteFormulaController::class, 'create'])->name('create');
+        Route::get('/{id}/edit', [QuoteFormulaController::class, 'edit'])->name('edit');
+
+        // 카테고리 관리
+        Route::get('/categories', [QuoteFormulaController::class, 'categories'])->name('categories.index');
+        Route::get('/categories/create', [QuoteFormulaController::class, 'createCategory'])->name('categories.create');
+        Route::get('/categories/{id}/edit', [QuoteFormulaController::class, 'editCategory'])->name('categories.edit');
+
+        // 시뮬레이터
+        Route::get('/simulator', [QuoteFormulaController::class, 'simulator'])->name('simulator');
+    });
+
     // 대시보드
     Route::get('/dashboard', function () {
         return view('dashboard.index');