diff --git a/app/Controllers/Admin/BagInventory.php b/app/Controllers/Admin/BagInventory.php
index 6b229d4..dfdb251 100644
--- a/app/Controllers/Admin/BagInventory.php
+++ b/app/Controllers/Admin/BagInventory.php
@@ -11,24 +11,23 @@ class BagInventory extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $invModel = model(BagInventoryModel::class);
-        $list = $invModel->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->paginate(20);
-        $pager = $invModel->pager;
+        $list     = $invModel->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->paginate(20);
+        $pager    = $invModel->pager;
 
-        return view('admin/layout', [
-            'title'   => '재고 현황',
-            'content' => view('admin/bag_inventory/index', ['list' => $list, 'pager' => $pager]),
-        ]);
+        return $this->renderWorkPage('재고 현황', 'admin/bag_inventory/index', ['list' => $list, 'pager' => $pager]);
     }
 
     public function export()
     {
         helper(['admin', 'export']);
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin/bag-inventory'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-inventory'))->with('error', '지자체를 선택해 주세요.');
         }
 
         $list = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->orderBy('bi_bag_code', 'ASC')->findAll();
diff --git a/app/Controllers/Admin/BagIssue.php b/app/Controllers/Admin/BagIssue.php
index 72b68b5..c8207d9 100644
--- a/app/Controllers/Admin/BagIssue.php
+++ b/app/Controllers/Admin/BagIssue.php
@@ -21,33 +21,34 @@ class BagIssue extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $builder = $this->issueModel->where('bi2_lg_idx', $lgIdx);
         $startDate = $this->request->getGet('start_date');
         $endDate   = $this->request->getGet('end_date');
-        if ($startDate) $builder->where('bi2_issue_date >=', $startDate);
-        if ($endDate)   $builder->where('bi2_issue_date <=', $endDate);
+        if ($startDate) {
+            $builder->where('bi2_issue_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bi2_issue_date <=', $endDate);
+        }
 
-        $list = $builder->orderBy('bi2_issue_date', 'DESC')->orderBy('bi2_idx', 'DESC')->paginate(20);
+        $list  = $builder->orderBy('bi2_issue_date', 'DESC')->orderBy('bi2_idx', 'DESC')->paginate(20);
         $pager = $this->issueModel->pager;
 
-        return view('admin/layout', [
-            'title'   => '무료용 불출 관리',
-            'content' => view('admin/bag_issue/index', compact('list', 'startDate', 'endDate', 'pager')),
-        ]);
+        return $this->renderWorkPage('무료용 불출 관리', 'admin/bag_issue/index', compact('list', 'startDate', 'endDate', 'pager'));
     }
 
     public function create()
     {
         helper('admin');
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $lgIdx    = admin_effective_lg_idx();
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
-            'title'   => '무료용 불출 처리',
-            'content' => view('admin/bag_issue/create', compact('bagCodes')),
-        ]);
+        return $this->renderWorkPage('무료용 불출 처리', 'admin/bag_issue/create', compact('bagCodes'));
     }
 
     public function store()
@@ -71,8 +72,8 @@ class BagIssue extends BaseController
         $bagCode = $this->request->getPost('bi2_bag_code');
         $qty     = (int) $this->request->getPost('bi2_qty');
 
-        $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
         $bagName = $detail ? $detail->cd_name : '';
 
         $db = \Config\Database::connect();
@@ -95,24 +96,22 @@ class BagIssue extends BaseController
         $this->issueModel->insert($issueData);
         $bi2Idx = (int) $this->issueModel->getInsertID();
 
-        // CT-05: 감사 로그
         helper('audit');
         audit_log('create', 'bag_issue', $bi2Idx, null, array_merge($issueData, ['bi2_idx' => $bi2Idx]));
 
-        // 재고 감산
         model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, -$qty);
 
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/bag-issues'))->with('success', '불출 처리되었습니다.');
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', '불출 처리되었습니다.');
     }
 
     public function cancel(int $id)
     {
         helper('admin');
         $item = $this->issueModel->find($id);
-        if (!$item || (int) $item->bi2_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-issues'))->with('error', '불출 내역을 찾을 수 없습니다.');
+        if (! $item || (int) $item->bi2_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('bag-issues'))->with('error', '불출 내역을 찾을 수 없습니다.');
         }
 
         $db = \Config\Database::connect();
@@ -120,14 +119,12 @@ class BagIssue extends BaseController
 
         $before = (array) $item;
         $this->issueModel->update($id, ['bi2_status' => 'cancelled']);
-        // CT-05: 감사 로그
         helper('audit');
         audit_log('update', 'bag_issue', $id, $before, ['bi2_status' => 'cancelled']);
-        // 재고 복원
         model(BagInventoryModel::class)->adjustQty((int) $item->bi2_lg_idx, $item->bi2_bag_code, $item->bi2_bag_name, (int) $item->bi2_qty);
 
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/bag-issues'))->with('success', '불출이 취소되었습니다.');
+        return redirect()->to(mgmt_url('bag-issues'))->with('success', '불출이 취소되었습니다.');
     }
 }
diff --git a/app/Controllers/Admin/BagOrder.php b/app/Controllers/Admin/BagOrder.php
index 2e557cd..2511cfb 100644
--- a/app/Controllers/Admin/BagOrder.php
+++ b/app/Controllers/Admin/BagOrder.php
@@ -11,8 +11,6 @@ use App\Models\CompanyModel;
 use App\Models\SalesAgencyModel;
 use App\Models\CodeKindModel;
 use App\Models\CodeDetailModel;
-use Ramsey\Uuid\Uuid;
-
 class BagOrder extends BaseController
 {
     private BagOrderModel $orderModel;
@@ -28,8 +26,8 @@ class BagOrder extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
         }
 
         $builder = $this->orderModel->where('bo_lg_idx', $lgIdx);
@@ -57,20 +55,19 @@ class BagOrder extends BaseController
         // 제작업체/대행소 이름 매핑
         $companyMap = []; $agencyMap = [];
         foreach (model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->findAll() as $c) $companyMap[$c->cp_idx] = $c->cp_name;
-        foreach (model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->findAll() as $a) $agencyMap[$a->sa_idx] = $a->sa_name;
+        foreach (model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll() as $a) {
+            $agencyMap[$a->sa_idx] = '[' . ($a->sa_kind ?? '') . '] ' . ($a->sa_code ?? '') . ' — ' . ($a->sa_name ?? '');
+        }
 
-        return view('admin/layout', [
-            'title'   => '발주 현황',
-            'content' => view('admin/bag_order/index', compact('list', 'itemSummary', 'companyMap', 'agencyMap', 'startDate', 'endDate', 'status', 'pager')),
-        ]);
+        return $this->renderWorkPage('발주 현황', 'admin/bag_order/index', compact('list', 'itemSummary', 'companyMap', 'agencyMap', 'startDate', 'endDate', 'status', 'pager'));
     }
 
     public function export()
     {
         helper(['admin', 'export']);
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin/bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '지자체를 선택해 주세요.');
         }
 
         $builder = $this->orderModel->where('bo_lg_idx', $lgIdx);
@@ -115,20 +112,19 @@ class BagOrder extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin/bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
 
         // 봉투 종류 + 단가 + 포장단위
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
         $prices = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_state', 1)->findAll();
         $units = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_state', 1)->findAll();
         $companies = model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', '제작업체')->where('cp_state', 1)->findAll();
-        $agencies = model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->where('sa_state', 1)->findAll();
+        $agencies = model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll();
 
-        return view('admin/layout', [
-            'title'   => '발주 등록',
-            'content' => view('admin/bag_order/create', compact('bagCodes', 'prices', 'units', 'companies', 'agencies')),
-        ]);
+        return $this->renderWorkPage('발주 등록', 'admin/bag_order/create', compact('bagCodes', 'prices', 'units', 'companies', 'agencies'));
     }
 
     public function store()
@@ -200,8 +196,8 @@ class BagOrder extends BaseController
             $unitPrice = $price ? (float) $price->bp_order_price : 0;
 
             // 봉투명
-            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-            $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $code)->first() : null;
+            $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $code, $lgIdx) : null;
 
             $this->itemModel->insert([
                 'boi_bo_idx'     => $boIdx,
@@ -216,7 +212,7 @@ class BagOrder extends BaseController
 
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 등록되었습니다. LOT: ' . $lotNo);
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 등록되었습니다. LOT: ' . $lotNo);
     }
 
     public function detail(int $id)
@@ -224,7 +220,7 @@ class BagOrder extends BaseController
         helper('admin');
         $order = $this->orderModel->find($id);
         if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
         }
 
         $items = $this->itemModel->where('boi_bo_idx', $id)->findAll();
@@ -237,13 +233,12 @@ class BagOrder extends BaseController
         $agencyName = '';
         if ($order->bo_agency_idx) {
             $a = model(SalesAgencyModel::class)->find($order->bo_agency_idx);
-            $agencyName = $a ? $a->sa_name : '';
+            if ($a) {
+                $agencyName = '[' . ($a->sa_kind ?? '') . '] ' . ($a->sa_code ?? '') . ' — ' . ($a->sa_name ?? '');
+            }
         }
 
-        return view('admin/layout', [
-            'title'   => '발주 상세 — ' . $order->bo_lot_no,
-            'content' => view('admin/bag_order/detail', compact('order', 'items', 'companyName', 'agencyName')),
-        ]);
+        return $this->renderWorkPage('발주 상세 — ' . $order->bo_lot_no, 'admin/bag_order/detail', compact('order', 'items', 'companyName', 'agencyName'));
     }
 
     public function cancel(int $id)
@@ -251,14 +246,15 @@ class BagOrder extends BaseController
         helper('admin');
         $order = $this->orderModel->find($id);
         if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
         }
 
         $before = (array) $order;
         $this->orderModel->update($id, ['bo_status' => 'cancelled', 'bo_moddate' => date('Y-m-d H:i:s')]);
         helper('audit');
         audit_log('update', 'bag_order', $id, $before, ['bo_status' => 'cancelled']);
-        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 취소되었습니다.');
+
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 취소되었습니다.');
     }
 
     public function delete(int $id)
@@ -266,13 +262,14 @@ class BagOrder extends BaseController
         helper('admin');
         $order = $this->orderModel->find($id);
         if (!$order || (int) $order->bo_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
+            return redirect()->to(mgmt_url('bag-orders'))->with('error', '발주를 찾을 수 없습니다.');
         }
 
         $before = (array) $order;
         $this->orderModel->update($id, ['bo_status' => 'deleted', 'bo_moddate' => date('Y-m-d H:i:s')]);
         helper('audit');
         audit_log('delete', 'bag_order', $id, $before, ['bo_status' => 'deleted']);
-        return redirect()->to(site_url('admin/bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
+
+        return redirect()->to(mgmt_url('bag-orders'))->with('success', '발주가 삭제 처리되었습니다.');
     }
 }
diff --git a/app/Controllers/Admin/BagReceiving.php b/app/Controllers/Admin/BagReceiving.php
index 5c21a2b..7eb13d2 100644
--- a/app/Controllers/Admin/BagReceiving.php
+++ b/app/Controllers/Admin/BagReceiving.php
@@ -22,36 +22,37 @@ class BagReceiving extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $builder = $this->recvModel->where('br_lg_idx', $lgIdx);
         $startDate = $this->request->getGet('start_date');
         $endDate   = $this->request->getGet('end_date');
-        if ($startDate) $builder->where('br_receive_date >=', $startDate);
-        if ($endDate)   $builder->where('br_receive_date <=', $endDate);
+        if ($startDate) {
+            $builder->where('br_receive_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('br_receive_date <=', $endDate);
+        }
 
-        $list = $builder->orderBy('br_receive_date', 'DESC')->orderBy('br_idx', 'DESC')->paginate(20);
+        $list  = $builder->orderBy('br_receive_date', 'DESC')->orderBy('br_idx', 'DESC')->paginate(20);
         $pager = $this->recvModel->pager;
 
-        return view('admin/layout', [
-            'title'   => '입고 현황',
-            'content' => view('admin/bag_receiving/index', compact('list', 'startDate', 'endDate', 'pager')),
-        ]);
+        return $this->renderWorkPage('입고 현황', 'admin/bag_receiving/index', compact('list', 'startDate', 'endDate', 'pager'));
     }
 
     public function create()
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin/bag-receivings'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-receivings'))->with('error', '지자체를 선택해 주세요.');
+        }
 
-        // 미입고 발주 목록
         $orders = model(BagOrderModel::class)->where('bo_lg_idx', $lgIdx)->where('bo_status', 'normal')->orderBy('bo_order_date', 'DESC')->findAll();
 
-        return view('admin/layout', [
-            'title'   => '입고 처리',
-            'content' => view('admin/bag_receiving/create', compact('orders')),
-        ]);
+        return $this->renderWorkPage('입고 처리', 'admin/bag_receiving/create', compact('orders'));
     }
 
     public function store()
@@ -73,14 +74,12 @@ class BagReceiving extends BaseController
         $bagCode = $this->request->getPost('br_bag_code');
         $qtyBox  = (int) $this->request->getPost('br_qty_box');
 
-        // 포장단위로 낱장 환산
         $unit = model(\App\Models\PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $bagCode)->where('pu_state', 1)->first();
         $totalPerBox = $unit ? (int) $unit->pu_total_per_box : 1;
-        $qtySheet = $qtyBox * $totalPerBox;
+        $qtySheet    = $qtyBox * $totalPerBox;
 
-        // 봉투명
-        $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
-        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $kindO  = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
         $bagName = $detail ? $detail->cd_name : '';
 
         $db = \Config\Database::connect();
@@ -100,11 +99,10 @@ class BagReceiving extends BaseController
             'br_regdate'      => date('Y-m-d H:i:s'),
         ]);
 
-        // 재고 가산
         model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $bagName, $qtySheet);
 
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/bag-receivings'))->with('success', '입고 처리되었습니다. (' . $bagName . ' ' . $qtyBox . '박스)');
+        return redirect()->to(mgmt_url('bag-receivings'))->with('success', '입고 처리되었습니다. (' . $bagName . ' ' . $qtyBox . '박스)');
     }
 }
diff --git a/app/Controllers/Admin/BagSale.php b/app/Controllers/Admin/BagSale.php
index 5aa447c..7933964 100644
--- a/app/Controllers/Admin/BagSale.php
+++ b/app/Controllers/Admin/BagSale.php
@@ -23,45 +23,56 @@ class BagSale extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
-
-        $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
-        $startDate = $this->request->getGet('start_date');
-        $endDate   = $this->request->getGet('end_date');
-        $type      = $this->request->getGet('type');
-        if ($startDate) $builder->where('bs_sale_date >=', $startDate);
-        if ($endDate)   $builder->where('bs_sale_date <=', $endDate);
-        if ($type)      $builder->where('bs_type', $type);
-
-        $list = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->paginate(20);
-        $pager = $this->saleModel->pager;
-
-        return view('admin/layout', [
-            'title'   => '판매/반품 관리',
-            'content' => view('admin/bag_sale/index', compact('list', 'startDate', 'endDate', 'type', 'pager')),
-        ]);
-    }
-
-    public function export()
-    {
-        helper(['admin', 'export']);
-        $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) {
-            return redirect()->to(site_url('admin/bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
         }
 
         $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
         $startDate = $this->request->getGet('start_date');
         $endDate   = $this->request->getGet('end_date');
         $type      = $this->request->getGet('type');
-        if ($startDate) $builder->where('bs_sale_date >=', $startDate);
-        if ($endDate)   $builder->where('bs_sale_date <=', $endDate);
-        if ($type)      $builder->where('bs_type', $type);
+        if ($startDate) {
+            $builder->where('bs_sale_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bs_sale_date <=', $endDate);
+        }
+        if ($type) {
+            $builder->where('bs_type', $type);
+        }
+
+        $list  = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->paginate(20);
+        $pager = $this->saleModel->pager;
+
+        return $this->renderWorkPage('판매/반품 관리', 'admin/bag_sale/index', compact('list', 'startDate', 'endDate', 'type', 'pager'));
+    }
+
+    public function export()
+    {
+        helper(['admin', 'export']);
+        $lgIdx = admin_effective_lg_idx();
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        }
+
+        $builder = $this->saleModel->where('bs_lg_idx', $lgIdx);
+        $startDate = $this->request->getGet('start_date');
+        $endDate   = $this->request->getGet('end_date');
+        $type      = $this->request->getGet('type');
+        if ($startDate) {
+            $builder->where('bs_sale_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('bs_sale_date <=', $endDate);
+        }
+        if ($type) {
+            $builder->where('bs_type', $type);
+        }
 
         $list = $builder->orderBy('bs_sale_date', 'DESC')->orderBy('bs_idx', 'DESC')->findAll();
 
         $typeMap = ['sale' => '판매', 'return' => '반품', 'cancel' => '취소'];
-        $rows = [];
+        $rows    = [];
         foreach ($list as $row) {
             $rows[] = [
                 $row->bs_idx,
@@ -87,16 +98,15 @@ class BagSale extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin/bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('bag-sales'))->with('error', '지자체를 선택해 주세요.');
+        }
 
         $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
-            'title'   => '판매 등록',
-            'content' => view('admin/bag_sale/create', compact('shops', 'bagCodes')),
-        ]);
+        return $this->renderWorkPage('판매 등록', 'admin/bag_sale/create', compact('shops', 'bagCodes'));
     }
 
     public function store()
@@ -120,10 +130,10 @@ class BagSale extends BaseController
         $qty     = (int) $this->request->getPost('bs_qty');
         $type    = $this->request->getPost('bs_type');
 
-        $shop = model(DesignatedShopModel::class)->find($dsIdx);
-        $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
-        $price = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $bagCode)->where('bp_state', 1)->first();
+        $shop   = model(DesignatedShopModel::class)->find($dsIdx);
+        $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
+        $price  = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $bagCode)->where('bp_state', 1)->first();
         $unitPrice = $price ? (float) $price->bp_consumer : 0;
 
         $actualQty = ($type === 'return') ? -$qty : $qty;
@@ -132,31 +142,30 @@ class BagSale extends BaseController
         $db->transStart();
 
         $saleData = [
-            'bs_lg_idx'    => $lgIdx,
-            'bs_ds_idx'    => $dsIdx,
-            'bs_ds_name'   => $shop ? $shop->ds_name : '',
-            'bs_sale_date' => $this->request->getPost('bs_sale_date'),
-            'bs_bag_code'  => $bagCode,
-            'bs_bag_name'  => $detail ? $detail->cd_name : '',
-            'bs_qty'       => $actualQty,
-            'bs_unit_price'=> $unitPrice,
-            'bs_amount'    => $unitPrice * abs($actualQty),
-            'bs_type'      => $type,
-            'bs_regdate'   => date('Y-m-d H:i:s'),
+            'bs_lg_idx'     => $lgIdx,
+            'bs_ds_idx'     => $dsIdx,
+            'bs_ds_name'    => $shop ? $shop->ds_name : '',
+            'bs_sale_date'  => $this->request->getPost('bs_sale_date'),
+            'bs_bag_code'   => $bagCode,
+            'bs_bag_name'   => $detail ? $detail->cd_name : '',
+            'bs_qty'        => $actualQty,
+            'bs_unit_price' => $unitPrice,
+            'bs_amount'     => $unitPrice * abs($actualQty),
+            'bs_type'       => $type,
+            'bs_regdate'    => date('Y-m-d H:i:s'),
         ];
         $this->saleModel->insert($saleData);
         $bsIdx = (int) $this->saleModel->getInsertID();
 
-        // CT-05: 감사 로그
         helper('audit');
         audit_log('create', 'bag_sale', $bsIdx, null, array_merge($saleData, ['bs_idx' => $bsIdx]));
 
-        // 재고 감산(판매) / 가산(반품)
         model(BagInventoryModel::class)->adjustQty($lgIdx, $bagCode, $detail ? $detail->cd_name : '', -$actualQty);
 
         $db->transComplete();
 
         $msg = ($type === 'sale') ? '판매 처리되었습니다.' : '반품 처리되었습니다.';
-        return redirect()->to(site_url('admin/bag-sales'))->with('success', $msg);
+
+        return redirect()->to(mgmt_url('bag-sales'))->with('success', $msg);
     }
 }
diff --git a/app/Controllers/Admin/SalesReport.php b/app/Controllers/Admin/SalesReport.php
index c263ee3..dbdb658 100644
--- a/app/Controllers/Admin/SalesReport.php
+++ b/app/Controllers/Admin/SalesReport.php
@@ -17,7 +17,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -50,10 +52,7 @@ class SalesReport extends BaseController
             ", [$lgIdx, $startDate, $endDate])->getResult();
         }
 
-        return view('admin/layout', [
-            'title'   => '판매 대장',
-            'content' => view('admin/sales_report/sales_ledger', compact('result', 'startDate', 'endDate', 'mode')),
-        ]);
+        return $this->renderWorkPage('판매 대장', 'admin/sales_report/sales_ledger', compact('result', 'startDate', 'endDate', 'mode'));
     }
 
     /**
@@ -63,7 +62,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $date = $this->request->getGet('date') ?? date('Y-m-d');
         $db = \Config\Database::connect();
@@ -91,10 +92,7 @@ class SalesReport extends BaseController
             ORDER BY bs_bag_code
         ", [$lgIdx, $monthStart, $date])->getResult();
 
-        return view('admin/layout', [
-            'title'   => '일계표',
-            'content' => view('admin/sales_report/daily_summary', compact('daily', 'monthly', 'date')),
-        ]);
+        return $this->renderWorkPage('일계표', 'admin/sales_report/daily_summary', compact('daily', 'monthly', 'date'));
     }
 
     /**
@@ -104,7 +102,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -122,10 +122,7 @@ class SalesReport extends BaseController
             ORDER BY bs_bag_code
         ", [$lgIdx, $startDate, $endDate])->getResult();
 
-        return view('admin/layout', [
-            'title'   => '기간별 판매현황',
-            'content' => view('admin/sales_report/period_sales', compact('result', 'startDate', 'endDate')),
-        ]);
+        return $this->renderWorkPage('기간별 판매현황', 'admin/sales_report/period_sales', compact('result', 'startDate', 'endDate'));
     }
 
     /**
@@ -135,7 +132,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $year = $this->request->getGet('year') ?? date('Y');
         $db = \Config\Database::connect();
@@ -161,10 +160,7 @@ class SalesReport extends BaseController
             ORDER BY bs_bag_code
         ", [$lgIdx, $year])->getResult();
 
-        return view('admin/layout', [
-            'title'   => '년 판매 현황',
-            'content' => view('admin/sales_report/yearly_sales', compact('result', 'year')),
-        ]);
+        return $this->renderWorkPage('년 판매 현황', 'admin/sales_report/yearly_sales', compact('result', 'year'));
     }
 
     /**
@@ -174,7 +170,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -192,10 +190,7 @@ class SalesReport extends BaseController
             ORDER BY bs_ds_name
         ", [$lgIdx, $startDate, $endDate])->getResult();
 
-        return view('admin/layout', [
-            'title'   => '지정판매소별 판매현황',
-            'content' => view('admin/sales_report/shop_sales', compact('result', 'startDate', 'endDate')),
-        ]);
+        return $this->renderWorkPage('지정판매소별 판매현황', 'admin/sales_report/shop_sales', compact('result', 'startDate', 'endDate'));
     }
 
     /**
@@ -205,7 +200,9 @@ class SalesReport extends BaseController
     {
         helper(['admin', 'export']);
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -257,7 +254,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -271,10 +270,7 @@ class SalesReport extends BaseController
             ORDER BY bs_sale_date DESC, bs_ds_name
         ", [$lgIdx, $startDate, $endDate])->getResult();
 
-        return view('admin/layout', [
-            'title'   => '반품/파기 현황',
-            'content' => view('admin/sales_report/returns', compact('result', 'startDate', 'endDate')),
-        ]);
+        return $this->renderWorkPage('반품/파기 현황', 'admin/sales_report/returns', compact('result', 'startDate', 'endDate'));
     }
 
     /**
@@ -284,7 +280,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $lotNo = $this->request->getGet('lot_no') ?? '';
         $order = null;
@@ -300,10 +298,7 @@ class SalesReport extends BaseController
             }
         }
 
-        return view('admin/layout', [
-            'title'   => 'LOT 수불 조회',
-            'content' => view('admin/sales_report/lot_flow', compact('lotNo', 'order', 'items', 'receivings')),
-        ]);
+        return $this->renderWorkPage('LOT 수불 조회', 'admin/sales_report/lot_flow', compact('lotNo', 'order', 'items', 'receivings'));
     }
 
     /**
@@ -313,7 +308,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -332,12 +329,9 @@ class SalesReport extends BaseController
 
         // 봉투 코드 목록
         $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kindO ? model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true) : [];
+        $bagCodes = $kindO ? model(\App\Models\CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
-            'title'   => '기타 입출고',
-            'content' => view('admin/sales_report/misc_flow', compact('result', 'startDate', 'endDate', 'bagCodes', 'tableExists')),
-        ]);
+        return $this->renderWorkPage('기타 입출고', 'admin/sales_report/misc_flow', compact('result', 'startDate', 'endDate', 'bagCodes', 'tableExists'));
     }
 
     /**
@@ -347,7 +341,7 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin/reports/misc-flow'))->with('error', '지자체를 선택해 주세요.');
+        if (!$lgIdx) return redirect()->to(mgmt_url('reports/misc-flow'))->with('error', '지자체를 선택해 주세요.');
 
         $rules = [
             'bmf_type'     => 'required|in_list[in,out]',
@@ -366,7 +360,7 @@ class SalesReport extends BaseController
 
         // 봉투명 조회
         $kindO = model(\App\Models\CodeKindModel::class)->where('ck_code', 'O')->first();
-        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $bagCode)->first() : null;
+        $detail = $kindO ? model(\App\Models\CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $bagCode, $lgIdx) : null;
         $bagName = $detail ? $detail->cd_name : '';
 
         $db = \Config\Database::connect();
@@ -383,7 +377,7 @@ class SalesReport extends BaseController
 
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/reports/misc-flow'))->with('success', '기타 입출고가 등록되었습니다.');
+        return redirect()->to(mgmt_url('reports/misc-flow'))->with('success', '기타 입출고가 등록되었습니다.');
     }
 
     /**
@@ -393,7 +387,9 @@ class SalesReport extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $startDate = $this->request->getGet('start_date') ?? date('Y-m-01');
         $endDate   = $this->request->getGet('end_date') ?? date('Y-m-d');
@@ -430,9 +426,6 @@ class SalesReport extends BaseController
         // 현재 재고
         $inventory = model(BagInventoryModel::class)->where('bi_lg_idx', $lgIdx)->findAll();
 
-        return view('admin/layout', [
-            'title'   => '봉투 수불 현황',
-            'content' => view('admin/sales_report/supply_demand', compact('receiving', 'sales', 'issues', 'inventory', 'startDate', 'endDate')),
-        ]);
+        return $this->renderWorkPage('봉투 수불 현황', 'admin/sales_report/supply_demand', compact('receiving', 'sales', 'issues', 'inventory', 'startDate', 'endDate'));
     }
 }
diff --git a/app/Controllers/Admin/ShopOrder.php b/app/Controllers/Admin/ShopOrder.php
index 24bcde2..acb1fd3 100644
--- a/app/Controllers/Admin/ShopOrder.php
+++ b/app/Controllers/Admin/ShopOrder.php
@@ -26,37 +26,39 @@ class ShopOrder extends BaseController
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(work_area_home_url())->with('error', '지자체를 선택해 주세요.');
+        }
 
         $builder = $this->orderModel->where('so_lg_idx', $lgIdx);
         $startDate = $this->request->getGet('start_date');
         $endDate   = $this->request->getGet('end_date');
-        if ($startDate) $builder->where('so_delivery_date >=', $startDate);
-        if ($endDate)   $builder->where('so_delivery_date <=', $endDate);
+        if ($startDate) {
+            $builder->where('so_delivery_date >=', $startDate);
+        }
+        if ($endDate) {
+            $builder->where('so_delivery_date <=', $endDate);
+        }
 
-        $list = $builder->orderBy('so_idx', 'DESC')->paginate(20);
+        $list  = $builder->orderBy('so_idx', 'DESC')->paginate(20);
         $pager = $this->orderModel->pager;
 
-        return view('admin/layout', [
-            'title'   => '주문 접수 관리',
-            'content' => view('admin/shop_order/index', compact('list', 'startDate', 'endDate', 'pager')),
-        ]);
+        return $this->renderWorkPage('주문 접수 관리', 'admin/shop_order/index', compact('list', 'startDate', 'endDate', 'pager'));
     }
 
     public function create()
     {
         helper('admin');
         $lgIdx = admin_effective_lg_idx();
-        if (!$lgIdx) return redirect()->to(site_url('admin/shop-orders'))->with('error', '지자체를 선택해 주세요.');
+        if (! $lgIdx) {
+            return redirect()->to(mgmt_url('shop-orders'))->with('error', '지자체를 선택해 주세요.');
+        }
 
         $shops = model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll();
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true) : [];
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
 
-        return view('admin/layout', [
-            'title'   => '주문 접수',
-            'content' => view('admin/shop_order/create', compact('shops', 'bagCodes')),
-        ]);
+        return $this->renderWorkPage('주문 접수', 'admin/shop_order/create', compact('shops', 'bagCodes'));
     }
 
     public function store()
@@ -65,9 +67,9 @@ class ShopOrder extends BaseController
         $lgIdx = admin_effective_lg_idx();
 
         $rules = [
-            'so_ds_idx'       => 'required|is_natural_no_zero',
-            'so_delivery_date'=> 'required|valid_date[Y-m-d]',
-            'so_payment_type' => 'required|in_list[이체,가상계좌]',
+            'so_ds_idx'        => 'required|is_natural_no_zero',
+            'so_delivery_date' => 'required|valid_date[Y-m-d]',
+            'so_payment_type'  => 'required|in_list[이체,가상계좌]',
         ];
         if (! $this->validate($rules)) {
             return redirect()->back()->withInput()->with('errors', $this->validator->getErrors());
@@ -77,57 +79,62 @@ class ShopOrder extends BaseController
         $db->transStart();
 
         $dsIdx = (int) $this->request->getPost('so_ds_idx');
-        $shop = model(DesignatedShopModel::class)->find($dsIdx);
+        $shop  = model(DesignatedShopModel::class)->find($dsIdx);
 
         $this->orderModel->insert([
-            'so_lg_idx'       => $lgIdx,
-            'so_ds_idx'       => $dsIdx,
-            'so_ds_name'      => $shop ? $shop->ds_name : '',
-            'so_order_date'   => date('Y-m-d'),
-            'so_delivery_date'=> $this->request->getPost('so_delivery_date'),
-            'so_payment_type' => $this->request->getPost('so_payment_type'),
-            'so_status'       => 'normal',
-            'so_orderer_idx'  => session()->get('mb_idx'),
-            'so_regdate'      => date('Y-m-d H:i:s'),
+            'so_lg_idx'        => $lgIdx,
+            'so_ds_idx'        => $dsIdx,
+            'so_ds_name'       => $shop ? $shop->ds_name : '',
+            'so_order_date'    => date('Y-m-d'),
+            'so_delivery_date' => $this->request->getPost('so_delivery_date'),
+            'so_payment_type'  => $this->request->getPost('so_payment_type'),
+            'so_status'        => 'normal',
+            'so_orderer_idx'   => session()->get('mb_idx'),
+            'so_regdate'       => date('Y-m-d H:i:s'),
         ]);
         $soIdx = (int) $this->orderModel->getInsertID();
 
         $bagCodes = $this->request->getPost('item_bag_code') ?? [];
         $qtys     = $this->request->getPost('item_qty') ?? [];
-        $totalQty = 0; $totalAmt = 0;
+        $totalQty = 0;
+        $totalAmt = 0;
 
         foreach ($bagCodes as $i => $code) {
-            if (empty($code) || empty($qtys[$i])) continue;
+            if (empty($code) || empty($qtys[$i])) {
+                continue;
+            }
             $qty = (int) $qtys[$i];
 
-            $price = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $code)->where('bp_state', 1)->first();
+            $price     = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->where('bp_bag_code', $code)->where('bp_state', 1)->first();
             $unitPrice = $price ? (float) $price->bp_consumer : 0;
-            $amount = $unitPrice * $qty;
+            $amount    = $unitPrice * $qty;
 
             $unit = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->where('pu_bag_code', $code)->where('pu_state', 1)->first();
-            $boxCount = 0; $packCount = 0; $sheetCount = $qty;
+            $boxCount = 0;
+            $packCount = 0;
+            $sheetCount = $qty;
             if ($unit && (int) $unit->pu_total_per_box > 0) {
-                $boxCount = intdiv($qty, (int) $unit->pu_total_per_box);
-                $remainder = $qty % (int) $unit->pu_total_per_box;
+                $boxCount   = intdiv($qty, (int) $unit->pu_total_per_box);
+                $remainder  = $qty % (int) $unit->pu_total_per_box;
                 if ((int) $unit->pu_pack_per_sheet > 0) {
-                    $packCount = intdiv($remainder, (int) $unit->pu_pack_per_sheet);
+                    $packCount  = intdiv($remainder, (int) $unit->pu_pack_per_sheet);
                     $sheetCount = $remainder % (int) $unit->pu_pack_per_sheet;
                 }
             }
 
-            $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-            $detail = $kindO ? model(CodeDetailModel::class)->where('cd_ck_idx', $kindO->ck_idx)->where('cd_code', $code)->first() : null;
+            $kindO  = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+            $detail = $kindO ? model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $kindO->ck_idx, (string) $code, $lgIdx) : null;
 
             $this->itemModel->insert([
-                'soi_so_idx'     => $soIdx,
-                'soi_bag_code'   => $code,
-                'soi_bag_name'   => $detail ? $detail->cd_name : '',
-                'soi_unit_price' => $unitPrice,
-                'soi_qty'        => $qty,
-                'soi_amount'     => $amount,
-                'soi_box_count'  => $boxCount,
-                'soi_pack_count' => $packCount,
-                'soi_sheet_count'=> $sheetCount,
+                'soi_so_idx'      => $soIdx,
+                'soi_bag_code'    => $code,
+                'soi_bag_name'    => $detail ? $detail->cd_name : '',
+                'soi_unit_price'  => $unitPrice,
+                'soi_qty'         => $qty,
+                'soi_amount'      => $amount,
+                'soi_box_count'   => $boxCount,
+                'soi_pack_count'  => $packCount,
+                'soi_sheet_count' => $sheetCount,
             ]);
 
             $totalQty += $qty;
@@ -137,18 +144,19 @@ class ShopOrder extends BaseController
         $this->orderModel->update($soIdx, ['so_total_qty' => $totalQty, 'so_total_amount' => $totalAmt]);
         $db->transComplete();
 
-        return redirect()->to(site_url('admin/shop-orders'))->with('success', '주문이 접수되었습니다.');
+        return redirect()->to(mgmt_url('shop-orders'))->with('success', '주문이 접수되었습니다.');
     }
 
     public function cancel(int $id)
     {
         helper('admin');
         $order = $this->orderModel->find($id);
-        if (!$order || (int) $order->so_lg_idx !== admin_effective_lg_idx()) {
-            return redirect()->to(site_url('admin/shop-orders'))->with('error', '주문을 찾을 수 없습니다.');
+        if (! $order || (int) $order->so_lg_idx !== admin_effective_lg_idx()) {
+            return redirect()->to(mgmt_url('shop-orders'))->with('error', '주문을 찾을 수 없습니다.');
         }
 
         $this->orderModel->update($id, ['so_status' => 'cancelled']);
-        return redirect()->to(site_url('admin/shop-orders'))->with('success', '주문이 취소되었습니다.');
+
+        return redirect()->to(mgmt_url('shop-orders'))->with('success', '주문이 취소되었습니다.');
     }
 }
diff --git a/app/Controllers/Bag.php b/app/Controllers/Bag.php
index 117f5d8..ae75b80 100644
--- a/app/Controllers/Bag.php
+++ b/app/Controllers/Bag.php
@@ -5,6 +5,7 @@ declare(strict_types=1);
 namespace App\Controllers;
 
 use CodeIgniter\Database\Exceptions\DatabaseException;
+use CodeIgniter\HTTP\RedirectResponse;
 use App\Models\BagInventoryModel;
 use App\Models\BagIssueModel;
 use App\Models\BagOrderModel;
@@ -19,6 +20,7 @@ use App\Models\PackagingUnitModel;
 use App\Models\SalesAgencyModel;
 use App\Models\ShopOrderModel;
 use App\Models\DesignatedShopModel;
+use App\Models\LocalGovernmentModel;
 use Config\Roles;
 
 class Bag extends BaseController
@@ -41,30 +43,303 @@ class Bag extends BaseController
     }
 
     // ──────────────────────────────────────────────
-    // 기본정보관리
+    // 기본정보관리 (단가·포장 단위 진입 허브)
     // ──────────────────────────────────────────────
     public function basicInfo(): string
     {
-        $lgIdx = $this->lgIdx();
-        $data = [
-            'bagPrices'      => [],
-            'packagingUnits' => [],
-        ];
+        return $this->render('기본정보관리', 'bag/basic_info', []);
+    }
 
-        if ($lgIdx) {
-            try {
-                $data['bagPrices'] = model(BagPriceModel::class)->where('bp_lg_idx', $lgIdx)->orderBy('bp_bag_code', 'ASC')->findAll();
-            } catch (DatabaseException $e) {
-                log_message('error', '[basicInfo] bag_price 조회 실패(테이블 미생성 등): ' . $e->getMessage());
+    /** 봉투 단가 조회 (사이트) — 기간·봉투구분·봉투코드 필터, 적용기간 겹침, 페이징·인쇄 */
+    public function prices(): string|RedirectResponse
+    {
+        helper('admin');
+        if ($this->request->is('post')) {
+            $post = $this->request->getPost();
+            $pick = static function (array $src, string $key): ?string {
+                if (! array_key_exists($key, $src)) {
+                    return null;
+                }
+                $v = $src[$key];
+                if ($v === null || is_array($v)) {
+                    return null;
+                }
+                $s = trim((string) $v);
+
+                return $s === '' ? null : $s;
+            };
+            session()->setFlashdata('bag_prices_filter', [
+                'start_y'    => $pick($post, 'start_y'),
+                'start_m'    => $pick($post, 'start_m'),
+                'start_d'    => $pick($post, 'start_d'),
+                'end_y'      => $pick($post, 'end_y'),
+                'end_m'      => $pick($post, 'end_m'),
+                'end_d'      => $pick($post, 'end_d'),
+                'bag_kind_e' => $pick($post, 'bag_kind_e'),
+                'bag_code'   => $pick($post, 'bag_code'),
+            ]);
+
+            return redirect()->to(site_url('bag/prices'));
+        }
+
+        $lgIdx     = $this->lgIdx();
+        $bagPrices = [];
+
+        $get   = $this->request->getGet();
+        $flash = session()->getFlashdata('bag_prices_filter');
+
+        $readSrc = static function (array $src, string $key): ?string {
+            if (! array_key_exists($key, $src)) {
+                return null;
             }
-            try {
-                $data['packagingUnits'] = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->orderBy('pu_bag_code', 'ASC')->findAll();
-            } catch (DatabaseException $e) {
-                log_message('error', '[basicInfo] packaging_unit 조회 실패: ' . $e->getMessage());
+            $v = $src[$key];
+            if ($v === null || is_array($v)) {
+                return null;
+            }
+            $s = trim((string) $v);
+
+            return $s === '' ? null : $s;
+        };
+
+        $filterKeys = [
+            'start_y', 'start_m', 'start_d',
+            'end_y', 'end_m', 'end_d',
+            'bag_kind_e', 'bag_code',
+            'start_date', 'end_date',
+        ];
+        $hasExplicitGetFilter = false;
+        foreach ($filterKeys as $fk) {
+            $v = $get[$fk] ?? null;
+            if ($v !== null && ! is_array($v) && trim((string) $v) !== '') {
+                $hasExplicitGetFilter = true;
+                break;
             }
         }
 
-        return $this->render('기본정보관리', 'bag/basic_info', $data);
+        $src = [];
+        if ($hasExplicitGetFilter) {
+            $src = $get;
+        } elseif (is_array($flash)) {
+            $src = $flash;
+        }
+
+        $sy = $readSrc($src, 'start_y');
+        $sm = $readSrc($src, 'start_m');
+        $sd = $readSrc($src, 'start_d');
+        $ey = $readSrc($src, 'end_y');
+        $em = $readSrc($src, 'end_m');
+        $ed = $readSrc($src, 'end_d');
+
+        $startDate = null;
+        if ($sy !== null && $sy !== '' && $sm !== null && $sm !== '' && $sd !== null && $sd !== '') {
+            $startDate = parse_ymd_from_triple($sy, $sm, $sd);
+        }
+        if ($startDate === null) {
+            $g = $readSrc($src, 'start_date');
+            $startDate = ($g !== null && $g !== '') ? $g : null;
+        }
+
+        $endDate = null;
+        if ($ey !== null && $ey !== '' && $em !== null && $em !== '' && $ed !== null && $ed !== '') {
+            $endDate = parse_ymd_from_triple($ey, $em, $ed);
+        }
+        if ($endDate === null) {
+            $g = $readSrc($src, 'end_date');
+            $endDate = ($g !== null && $g !== '') ? $g : null;
+        }
+
+        $startParts = ['y' => '', 'm' => '', 'd' => ''];
+        $endParts   = ['y' => '', 'm' => '', 'd' => ''];
+        if ($startDate !== null && preg_match('/^(\d{4})-(\d{2})-(\d{2})$/', $startDate, $m)) {
+            $startParts = ['y' => $m[1], 'm' => (int) $m[2], 'd' => (int) $m[3]];
+        } elseif ($sy !== null && $sm !== null && $sd !== null && $sy !== '' && $sm !== '' && $sd !== '') {
+            $iy = (int) $sy;
+            $im = (int) $sm;
+            $id = (int) $sd;
+            if ($iy >= 1000 && $iy <= 9999 && $im >= 1 && $im <= 12 && $id >= 1 && $id <= 31) {
+                $startParts = ['y' => (string) $iy, 'm' => $im, 'd' => $id];
+            }
+        }
+        if ($endDate !== null && preg_match('/^(\d{4})-(\d{2})-(\d{2})$/', $endDate, $m)) {
+            $endParts = ['y' => $m[1], 'm' => (int) $m[2], 'd' => (int) $m[3]];
+        } elseif ($ey !== null && $em !== null && $ed !== null && $ey !== '' && $em !== '' && $ed !== '') {
+            $iy = (int) $ey;
+            $im = (int) $em;
+            $id = (int) $ed;
+            if ($iy >= 1000 && $iy <= 9999 && $im >= 1 && $im <= 12 && $id >= 1 && $id <= 31) {
+                $endParts = ['y' => (string) $iy, 'm' => $im, 'd' => $id];
+            }
+        }
+
+        $dateYearMin = (int) date('Y') - 12;
+        $dateYearMax = (int) date('Y') + 2;
+
+        $bagKindE = $readSrc($src, 'bag_kind_e');
+        $bagCode  = $readSrc($src, 'bag_code');
+        $pager       = null;
+        $bagCodes    = [];
+        $bagKindOpts = [];
+        $printLines  = [];
+        $printLgName = '';
+
+        if ($lgIdx !== null) {
+            try {
+                $priceModel = model(BagPriceModel::class);
+                $builder    = $priceModel->where('bp_lg_idx', $lgIdx);
+
+                if (($startDate !== null && $startDate !== '') || ($endDate !== null && $endDate !== '')) {
+                    $qStart = ($startDate !== null && $startDate !== '') ? $startDate : $endDate;
+                    $qEnd   = ($endDate !== null && $endDate !== '') ? $endDate : $startDate;
+                    if (strcmp((string) $qStart, (string) $qEnd) > 0) {
+                        [$qStart, $qEnd] = [$qEnd, $qStart];
+                    }
+                    $builder->where('bp_start_date <=', $qEnd);
+                    $builder->groupStart()
+                        ->where('bp_end_date IS NULL')
+                        ->orWhere('bp_end_date >=', $qStart)
+                    ->groupEnd();
+                }
+
+                if ($bagKindE !== null && $bagKindE !== '') {
+                    $ek = model(CodeKindModel::class)->where('ck_code', 'E')->first();
+                    if ($ek) {
+                        $eDetail = model(CodeDetailModel::class)
+                            ->where('cd_ck_idx', (int) $ek->ck_idx)
+                            ->where('cd_code', $bagKindE)
+                            ->where('cd_state', 1)
+                            ->first();
+                        if ($eDetail !== null) {
+                            $builder->like('bp_bag_code', (string) $bagKindE, 'after');
+                        }
+                    }
+                }
+
+                if ($bagCode !== null && $bagCode !== '') {
+                    $ok = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+                    if ($ok) {
+                        $oDetail = model(CodeDetailModel::class)->findResolvedByKindAndCode((int) $ok->ck_idx, (string) $bagCode, $lgIdx);
+                        if ($oDetail !== null) {
+                            $builder->where('bp_bag_code', $bagCode);
+                        }
+                    }
+                }
+
+                $bagPrices = $builder->orderBy('bp_bag_code', 'ASC')->orderBy('bp_start_date', 'DESC')->paginate(20);
+
+                $queryForPager = [];
+                $tripleS         = $sy !== null && $sy !== '' && $sm !== null && $sm !== '' && $sd !== null && $sd !== '';
+                $tripleE         = $ey !== null && $ey !== '' && $em !== null && $em !== '' && $ed !== null && $ed !== '';
+                if ($tripleS) {
+                    $queryForPager['start_y'] = $sy;
+                    $queryForPager['start_m'] = $sm;
+                    $queryForPager['start_d'] = $sd;
+                } else {
+                    $legacyS = $readSrc($src, 'start_date');
+                    if ($legacyS !== null) {
+                        $queryForPager['start_date'] = $legacyS;
+                    }
+                }
+                if ($tripleE) {
+                    $queryForPager['end_y'] = $ey;
+                    $queryForPager['end_m'] = $em;
+                    $queryForPager['end_d'] = $ed;
+                } else {
+                    $legacyE = $readSrc($src, 'end_date');
+                    if ($legacyE !== null) {
+                        $queryForPager['end_date'] = $legacyE;
+                    }
+                }
+                if ($bagKindE !== null && $bagKindE !== '') {
+                    $queryForPager['bag_kind_e'] = $bagKindE;
+                }
+                if ($bagCode !== null && $bagCode !== '') {
+                    $queryForPager['bag_code'] = $bagCode;
+                }
+                $queryForPager = array_filter(
+                    $queryForPager,
+                    static fn ($v) => $v !== null && $v !== ''
+                );
+                $pagerPath = site_url('bag/prices');
+                if ($queryForPager !== []) {
+                    $pagerPath .= '?' . http_build_query($queryForPager);
+                }
+                $priceModel->pager->setPath($pagerPath);
+                $pager = $priceModel->pager;
+
+                $kindO = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+                $bagCodes = $kindO
+                    ? model(CodeDetailModel::class)->getByKind((int) $kindO->ck_idx, true, $lgIdx)
+                    : [];
+
+                $kindE = model(CodeKindModel::class)->where('ck_code', 'E')->first();
+                $bagKindOpts = $kindE
+                    ? model(CodeDetailModel::class)->getByKind((int) $kindE->ck_idx, true, null)
+                    : [];
+
+                $lgRow = model(LocalGovernmentModel::class)->find($lgIdx);
+                $printLgName = $lgRow !== null ? $lgRow->lg_name : '';
+            } catch (DatabaseException $e) {
+                log_message('error', '[prices] bag_price 조회 실패: ' . $e->getMessage());
+            }
+        }
+
+        if (($startDate !== null && $startDate !== '') || ($endDate !== null && $endDate !== '')) {
+            $qs = ($startDate !== null && $startDate !== '') ? $startDate : $endDate;
+            $qe = ($endDate !== null && $endDate !== '') ? $endDate : $startDate;
+            if (strcmp((string) $qs, (string) $qe) > 0) {
+                [$qs, $qe] = [$qe, $qs];
+            }
+            $printLines[] = '조회기간(적용기간 겹침): ' . format_ymd_korean($qs) . ' ~ ' . format_ymd_korean($qe);
+        }
+        if ($bagKindE !== null && $bagKindE !== '') {
+            foreach ($bagKindOpts as $cd) {
+                if ((string) $cd->cd_code === (string) $bagKindE) {
+                    $printLines[] = '봉투구분: ' . $cd->cd_name . ' (' . $bagKindE . ')';
+                    break;
+                }
+            }
+        }
+        if ($bagCode !== null && $bagCode !== '') {
+            $printLines[] = '봉투코드: ' . $bagCode;
+        }
+
+        $viewData = [
+            'lgIdx'            => $lgIdx,
+            'bagPrices'        => $bagPrices,
+            'pager'            => $pager,
+            'startDate'        => $startDate,
+            'endDate'          => $endDate,
+            'startParts'       => $startParts,
+            'endParts'         => $endParts,
+            'dateYearMin'      => $dateYearMin,
+            'dateYearMax'      => $dateYearMax,
+            'bag_kind_e'       => $bagKindE,
+            'bag_code'         => $bagCode,
+            'bag_codes'        => $bagCodes,
+            'bag_kind_options' => $bagKindOpts,
+            'printExtraLines'  => $printLines,
+        ];
+        if ($printLgName !== '') {
+            $viewData['printLgName'] = $printLgName;
+        }
+
+        return $this->render('봉투 단가', 'bag/prices', $viewData);
+    }
+
+    /** 포장 단위 조회 (사이트) */
+    public function packagingUnits(): string
+    {
+        $lgIdx           = $this->lgIdx();
+        $packagingUnits = [];
+        if ($lgIdx) {
+            try {
+                $packagingUnits = model(PackagingUnitModel::class)->where('pu_lg_idx', $lgIdx)->orderBy('pu_bag_code', 'ASC')->findAll();
+            } catch (DatabaseException $e) {
+                log_message('error', '[packagingUnits] packaging_unit 조회 실패: ' . $e->getMessage());
+            }
+        }
+
+        return $this->render('포장 단위', 'bag/packaging_units', ['packagingUnits' => $packagingUnits]);
     }
 
     /**
@@ -75,16 +350,20 @@ class Bag extends BaseController
         $kindModel   = model(CodeKindModel::class);
         $detailModel = model(CodeDetailModel::class);
         $kinds       = $kindModel->orderBy('ck_code', 'ASC')->findAll();
+        $lgIdx       = $this->lgIdx();
         $countMap    = [];
         foreach ($kinds as $row) {
-            // countAllResults() 기본값(true)으로 매번 빌더 초기화 — false 시 where 누적되어 2번째부터 0건으로 보임
-            $countMap[$row->ck_idx] = (int) $detailModel->where('cd_ck_idx', $row->ck_idx)->countAllResults();
+            $countMap[$row->ck_idx] = (int) $detailModel->where('cd_ck_idx', $row->ck_idx)
+                ->filterByTenantScope($lgIdx)
+                ->countAllResults();
         }
 
+        $level = (int) session()->get('mb_level');
+
         return $this->render('기본코드관리', 'bag/code_kinds', [
-            'codeKinds' => $kinds,
-            'countMap'  => $countMap,
-            'canManage' => Roles::canManageCodeMaster((int) session()->get('mb_level')),
+            'codeKinds'      => $kinds,
+            'countMap'       => $countMap,
+            'canManageKinds' => Roles::canManageCodeKindMaster($level),
         ]);
     }
 
@@ -100,17 +379,31 @@ class Bag extends BaseController
             return redirect()->to(site_url('bag/code-kinds'))->with('error', '코드 종류를 찾을 수 없습니다.');
         }
 
-        $list = $detailModel->where('cd_ck_idx', $ckIdx)->orderBy('cd_sort', 'ASC')->orderBy('cd_idx', 'ASC')->paginate(20);
+        $lgIdx = $this->lgIdx();
+        $list  = $detailModel->where('cd_ck_idx', $ckIdx)
+            ->filterByTenantScope($lgIdx)
+            ->orderBy('cd_sort', 'ASC')
+            ->orderBy('cd_idx', 'ASC')
+            ->paginate(20);
         $pager = $detailModel->pager;
 
-        $canManage = Roles::canManageCodeMaster((int) session()->get('mb_level'));
-        $title     = ($canManage ? '세부코드 관리' : '세부코드 조회') . ' — ' . $kind->ck_name . ' (' . $kind->ck_code . ')';
+        helper('admin');
+        $level      = (int) session()->get('mb_level');
+        $adminLg    = admin_effective_lg_idx();
+        $canManage  = Roles::canManageCodeMaster($level);
+        $rowCanEdit = [];
+        foreach ($list as $row) {
+            $rowCanEdit[$row->cd_idx] = Roles::canEditCodeDetailRow($level, $row, $adminLg);
+        }
+
+        $title = ($canManage ? '세부코드 관리' : '세부코드 조회') . ' — ' . $kind->ck_name . ' (' . $kind->ck_code . ')';
 
         return $this->render($title, 'bag/code_details', [
-            'kind'      => $kind,
-            'list'      => $list,
-            'pager'     => $pager,
-            'canManage' => $canManage,
+            'kind'       => $kind,
+            'list'       => $list,
+            'pager'      => $pager,
+            'canManage'  => $canManage,
+            'rowCanEdit' => $rowCanEdit,
         ]);
     }
 
@@ -372,8 +665,8 @@ class Bag extends BaseController
     // --- 불출 등록 ---
     public function issueCreate(): string
     {
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        $kind    = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $this->lgIdx()) : [];
         return $this->render('불출 처리', 'bag/create_bag_issue', compact('bagCodes'));
     }
 
@@ -403,8 +696,10 @@ class Bag extends BaseController
     {
         helper('admin');
         $lgIdx = $this->lgIdx();
-        $companies = $lgIdx ? model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->where('cp_type', 'manufacturer')->where('cp_state', 1)->findAll() : [];
-        $agencies = $lgIdx ? model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->where('sa_state', 1)->findAll() : [];
+        $companies = $lgIdx
+            ? model(CompanyModel::class)->where('cp_lg_idx', $lgIdx)->whereIn('cp_type', ['제작업체', 'manufacturer'])->where('cp_state', 1)->findAll()
+            : [];
+        $agencies = $lgIdx ? model(SalesAgencyModel::class)->where('sa_lg_idx', $lgIdx)->orderForDisplay()->findAll() : [];
         $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
         $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
         return $this->render('발주 등록', 'bag/create_bag_order', compact('companies', 'agencies', 'bagCodes'));
@@ -421,6 +716,26 @@ class Bag extends BaseController
         return redirect()->to(site_url('bag/purchase-inbound'))->with('success', '발주 등록되었습니다.');
     }
 
+    public function orderCancel(int $id)
+    {
+        helper('admin');
+        $lgIdx = $this->lgIdx();
+        if (!$lgIdx) {
+            return redirect()->to(site_url('bag/purchase-inbound'))->with('error', '지자체를 확인할 수 없습니다.');
+        }
+        $orderModel = model(BagOrderModel::class);
+        $order      = $orderModel->find($id);
+        if (!$order || (int) $order->bo_lg_idx !== $lgIdx) {
+            return redirect()->to(site_url('bag/purchase-inbound'))->with('error', '발주를 찾을 수 없습니다.');
+        }
+        $before = (array) $order;
+        $orderModel->update($id, ['bo_status' => 'cancelled', 'bo_moddate' => date('Y-m-d H:i:s')]);
+        helper('audit');
+        audit_log('update', 'bag_order', $id, $before, ['bo_status' => 'cancelled']);
+
+        return redirect()->to(site_url('bag/purchase-inbound'))->with('success', '발주가 취소되었습니다.');
+    }
+
     // --- 입고 처리 ---
     public function receivingCreate(): string
     {
@@ -447,8 +762,8 @@ class Bag extends BaseController
         helper('admin');
         $lgIdx = $this->lgIdx();
         $shops = $lgIdx ? model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll() : [];
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
         return $this->render('판매 등록', 'bag/create_bag_sale', compact('shops', 'bagCodes'));
     }
 
@@ -469,8 +784,8 @@ class Bag extends BaseController
         helper('admin');
         $lgIdx = $this->lgIdx();
         $shops = $lgIdx ? model(DesignatedShopModel::class)->where('ds_lg_idx', $lgIdx)->where('ds_state', 1)->findAll() : [];
-        $kind = model(CodeKindModel::class)->where('ck_code', 'O')->first();
-        $bagCodes = $kind ? model(CodeDetailModel::class)->where('cd_ck_idx', $kind->ck_idx)->where('cd_state', 1)->orderBy('cd_sort')->findAll() : [];
+        $kind     = model(CodeKindModel::class)->where('ck_code', 'O')->first();
+        $bagCodes = $kind ? model(CodeDetailModel::class)->getByKind((int) $kind->ck_idx, true, $lgIdx) : [];
         return $this->render('주문 접수', 'bag/create_shop_order', compact('shops', 'bagCodes'));
     }
 
diff --git a/app/Views/admin/bag_inventory/index.php b/app/Views/admin/bag_inventory/index.php
index f4891af..330f7bb 100644
--- a/app/Views/admin/bag_inventory/index.php
+++ b/app/Views/admin/bag_inventory/index.php
@@ -3,7 +3,7 @@
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">재고 현황</span>
     <div class="flex items-center gap-2">
-      <a href="<?= base_url('admin/bag-inventory/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <a href="<?= mgmt_url('bag-inventory/export') ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
     </div>
   </div>
diff --git a/app/Views/admin/bag_issue/create.php b/app/Views/admin/bag_issue/create.php
index e064722..781e1b1 100644
--- a/app/Views/admin/bag_issue/create.php
+++ b/app/Views/admin/bag_issue/create.php
@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">무료용 불출 처리</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/bag-issues/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-issues/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -64,7 +64,7 @@
 
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/bag-issues') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-issues') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
diff --git a/app/Views/admin/bag_issue/index.php b/app/Views/admin/bag_issue/index.php
index 6250cf0..e57f2f7 100644
--- a/app/Views/admin/bag_issue/index.php
+++ b/app/Views/admin/bag_issue/index.php
@@ -4,18 +4,18 @@
     <span class="text-sm font-bold text-gray-700">무료용 불출 관리</span>
     <div class="flex items-center gap-2">
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-      <a href="<?= base_url('admin/bag-issues/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">불출 처리</a>
+      <a href="<?= mgmt_url('bag-issues/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">불출 처리</a>
     </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/bag-issues') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('bag-issues') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">불출일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
     <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/bag-issues') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+    <a href="<?= mgmt_url('bag-issues') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
   </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -49,7 +49,7 @@
         <td><?= number_format((int) $row->bi2_qty) ?></td>
         <td class="text-center"><?= esc($row->bi2_status) ?></td>
         <td class="text-center">
-          <form action="<?= base_url('admin/bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+          <form action="<?= mgmt_url('bag-issues/cancel/' . (int) $row->bi2_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
           </form>
diff --git a/app/Views/admin/bag_order/create.php b/app/Views/admin/bag_order/create.php
index eba2ef4..fba9be4 100644
--- a/app/Views/admin/bag_order/create.php
+++ b/app/Views/admin/bag_order/create.php
@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">발주 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
-  <form action="<?= base_url('admin/bag-orders/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-orders/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -34,7 +34,7 @@
         <option value="">선택</option>
         <?php foreach ($agencies as $ag): ?>
         <option value="<?= esc($ag->sa_idx) ?>" <?= (int) old('bo_agency_idx') === (int) $ag->sa_idx ? 'selected' : '' ?>>
-          <?= esc($ag->sa_name) ?>
+          [<?= esc($ag->sa_kind ?? '') ?>] <?= esc($ag->sa_code ?? '') ?> — <?= esc($ag->sa_name) ?>
         </option>
         <?php endforeach; ?>
       </select>
@@ -77,7 +77,7 @@
 
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/bag-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
diff --git a/app/Views/admin/bag_order/detail.php b/app/Views/admin/bag_order/detail.php
index 5faf1c4..3e9603b 100644
--- a/app/Views/admin/bag_order/detail.php
+++ b/app/Views/admin/bag_order/detail.php
@@ -1,6 +1,6 @@
 <section class="border-b border-gray-300 p-2 shrink-0 bg-control-panel">
   <div class="flex items-center gap-2">
-    <a href="<?= base_url('admin/bag-orders') ?>" class="text-blue-600 hover:underline text-sm">&larr; 발주 목록</a>
+    <a href="<?= mgmt_url('bag-orders') ?>" class="text-blue-600 hover:underline text-sm">&larr; 발주 목록</a>
     <span class="text-gray-400">|</span>
     <span class="text-sm font-bold text-gray-700">발주 상세 — <?= esc($order->bo_lot_no) ?></span>
   </div>
diff --git a/app/Views/admin/bag_order/index.php b/app/Views/admin/bag_order/index.php
index 6d0596d..646f4b2 100644
--- a/app/Views/admin/bag_order/index.php
+++ b/app/Views/admin/bag_order/index.php
@@ -3,14 +3,14 @@
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">발주 현황</span>
     <div class="flex items-center gap-2">
-      <a href="<?= base_url('admin/bag-orders/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'status' => $status ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <a href="<?= mgmt_url('bag-orders/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'status' => $status ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-      <a href="<?= base_url('admin/bag-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">발주 등록</a>
+      <a href="<?= mgmt_url('bag-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">발주 등록</a>
     </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/bag-orders') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('bag-orders') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">발주일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
@@ -23,7 +23,7 @@
       <option value="deleted" <?= ($status ?? '') === 'deleted' ? 'selected' : '' ?>>삭제</option>
     </select>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/bag-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+    <a href="<?= mgmt_url('bag-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
   </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -60,12 +60,12 @@
           ?>
         </td>
         <td class="text-center">
-          <a href="<?= base_url('admin/bag-orders/detail/' . (int) $row->bo_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">상세</a>
-          <form action="<?= base_url('admin/bag-orders/cancel/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+          <a href="<?= mgmt_url('bag-orders/detail/' . (int) $row->bo_idx) ?>" class="text-blue-600 hover:underline text-sm mr-1">상세</a>
+          <form action="<?= mgmt_url('bag-orders/cancel/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-orange-600 hover:underline text-sm mr-1">취소</button>
           </form>
-          <form action="<?= base_url('admin/bag-orders/delete/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
+          <form action="<?= mgmt_url('bag-orders/delete/' . (int) $row->bo_idx) ?>" method="POST" class="inline" onsubmit="return confirm('삭제하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-red-600 hover:underline text-sm">삭제</button>
           </form>
diff --git a/app/Views/admin/bag_receiving/create.php b/app/Views/admin/bag_receiving/create.php
index e458833..5a5f62b 100644
--- a/app/Views/admin/bag_receiving/create.php
+++ b/app/Views/admin/bag_receiving/create.php
@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">입고 처리</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/bag-receivings/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-receivings/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -47,7 +47,7 @@
 
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/bag-receivings') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-receivings') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
diff --git a/app/Views/admin/bag_receiving/index.php b/app/Views/admin/bag_receiving/index.php
index 8c9318c..e2aeca3 100644
--- a/app/Views/admin/bag_receiving/index.php
+++ b/app/Views/admin/bag_receiving/index.php
@@ -4,18 +4,18 @@
     <span class="text-sm font-bold text-gray-700">입고 현황</span>
     <div class="flex items-center gap-2">
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-      <a href="<?= base_url('admin/bag-receivings/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">입고 처리</a>
+      <a href="<?= mgmt_url('bag-receivings/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">입고 처리</a>
     </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/bag-receivings') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('bag-receivings') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">입고일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
     <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/bag-receivings') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+    <a href="<?= mgmt_url('bag-receivings') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
   </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
diff --git a/app/Views/admin/bag_sale/create.php b/app/Views/admin/bag_sale/create.php
index 164366c..9d85084 100644
--- a/app/Views/admin/bag_sale/create.php
+++ b/app/Views/admin/bag_sale/create.php
@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">판매 등록</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-3xl">
-  <form action="<?= base_url('admin/bag-sales/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('bag-sales/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -50,7 +50,7 @@
 
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/bag-sales') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('bag-sales') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
diff --git a/app/Views/admin/bag_sale/index.php b/app/Views/admin/bag_sale/index.php
index e8d3888..7c00178 100644
--- a/app/Views/admin/bag_sale/index.php
+++ b/app/Views/admin/bag_sale/index.php
@@ -3,14 +3,14 @@
   <div class="flex flex-wrap items-center justify-between gap-y-2">
     <span class="text-sm font-bold text-gray-700">판매/반품 관리</span>
     <div class="flex items-center gap-2">
-      <a href="<?= base_url('admin/bag-sales/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'type' => $type ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
+      <a href="<?= mgmt_url('bag-sales/export') . '?' . http_build_query(array_filter(['start_date' => $startDate ?? '', 'end_date' => $endDate ?? '', 'type' => $type ?? ''])) ?>" class="no-print border border-btn-excel-border text-btn-excel-text px-3 py-1 rounded-sm text-sm hover:bg-green-50 transition">엑셀저장</a>
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-      <a href="<?= base_url('admin/bag-sales/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">판매 등록</a>
+      <a href="<?= mgmt_url('bag-sales/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">판매 등록</a>
     </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/bag-sales') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('bag-sales') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">판매일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
@@ -23,7 +23,7 @@
       <option value="cancel" <?= ($type ?? '') === 'cancel' ? 'selected' : '' ?>>취소</option>
     </select>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/bag-sales') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+    <a href="<?= mgmt_url('bag-sales') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
   </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
diff --git a/app/Views/admin/sales_report/daily_summary.php b/app/Views/admin/sales_report/daily_summary.php
index 3ff192f..8c75455 100644
--- a/app/Views/admin/sales_report/daily_summary.php
+++ b/app/Views/admin/sales_report/daily_summary.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/daily-summary') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/daily-summary') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">조회일</label>
     <input type="date" name="date" value="<?= esc($date ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
diff --git a/app/Views/admin/sales_report/lot_flow.php b/app/Views/admin/sales_report/lot_flow.php
index 768fbb4..6b1065a 100644
--- a/app/Views/admin/sales_report/lot_flow.php
+++ b/app/Views/admin/sales_report/lot_flow.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/lot-flow') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/lot-flow') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">LOT 번호</label>
     <input type="text" name="lot_no" value="<?= esc($lotNo ?? '') ?>" placeholder="LOT-YYYYMMDD-XXXXXX" class="border border-gray-300 rounded px-2 py-1 text-sm w-64"/>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
diff --git a/app/Views/admin/sales_report/misc_flow.php b/app/Views/admin/sales_report/misc_flow.php
index 1d99d97..d65a488 100644
--- a/app/Views/admin/sales_report/misc_flow.php
+++ b/app/Views/admin/sales_report/misc_flow.php
@@ -14,7 +14,7 @@
 
 <!-- 등록 폼 -->
 <section class="p-2 bg-white border-b border-gray-200 no-print">
-  <form method="POST" action="<?= base_url('admin/reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="POST" action="<?= mgmt_url('reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
     <?= csrf_field() ?>
     <label class="text-sm text-gray-600">구분</label>
     <select name="bmf_type" class="border border-gray-300 rounded px-2 py-1 text-sm" required>
@@ -40,7 +40,7 @@
 
 <!-- 조회 필터 -->
 <section class="p-2 bg-white border-b border-gray-200 no-print">
-  <form method="GET" action="<?= base_url('admin/reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/misc-flow') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/period_sales.php b/app/Views/admin/sales_report/period_sales.php
index 6ed769f..4a09c41 100644
--- a/app/Views/admin/sales_report/period_sales.php
+++ b/app/Views/admin/sales_report/period_sales.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/period-sales') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/period-sales') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/returns.php b/app/Views/admin/sales_report/returns.php
index 7bc5512..93de0f5 100644
--- a/app/Views/admin/sales_report/returns.php
+++ b/app/Views/admin/sales_report/returns.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/returns') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/returns') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/sales_ledger.php b/app/Views/admin/sales_report/sales_ledger.php
index beb8308..6918c5a 100644
--- a/app/Views/admin/sales_report/sales_ledger.php
+++ b/app/Views/admin/sales_report/sales_ledger.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/sales-ledger') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/sales-ledger') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/shop_sales.php b/app/Views/admin/sales_report/shop_sales.php
index 9883a43..da3fea7 100644
--- a/app/Views/admin/sales_report/shop_sales.php
+++ b/app/Views/admin/sales_report/shop_sales.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/shop-sales') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/shop-sales') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/supply_demand.php b/app/Views/admin/sales_report/supply_demand.php
index 570043c..ee0d314 100644
--- a/app/Views/admin/sales_report/supply_demand.php
+++ b/app/Views/admin/sales_report/supply_demand.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/supply-demand') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/supply-demand') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">시작일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
diff --git a/app/Views/admin/sales_report/yearly_sales.php b/app/Views/admin/sales_report/yearly_sales.php
index 86fb527..09e900f 100644
--- a/app/Views/admin/sales_report/yearly_sales.php
+++ b/app/Views/admin/sales_report/yearly_sales.php
@@ -6,7 +6,7 @@
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/reports/yearly-sales') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('reports/yearly-sales') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">연도</label>
     <select name="year" class="border border-gray-300 rounded px-2 py-1 text-sm">
       <?php for ($y = (int) date('Y'); $y >= 2020; $y--): ?>
diff --git a/app/Views/admin/shop_order/create.php b/app/Views/admin/shop_order/create.php
index bf8e74c..a40a3f4 100644
--- a/app/Views/admin/shop_order/create.php
+++ b/app/Views/admin/shop_order/create.php
@@ -2,7 +2,7 @@
   <span class="text-sm font-bold text-gray-700">주문 접수</span>
 </section>
 <div class="border border-gray-300 p-4 mt-2 bg-white max-w-4xl">
-  <form action="<?= base_url('admin/shop-orders/store') ?>" method="POST" class="space-y-4">
+  <form action="<?= mgmt_url('shop-orders/store') ?>" method="POST" class="space-y-4">
     <?= csrf_field() ?>
 
     <div class="flex flex-wrap items-center gap-2">
@@ -68,7 +68,7 @@
 
     <div class="flex gap-2 pt-2">
       <button type="submit" class="bg-btn-search text-white px-6 py-1.5 rounded-sm text-sm shadow hover:opacity-90 transition">등록</button>
-      <a href="<?= base_url('admin/shop-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
+      <a href="<?= mgmt_url('shop-orders') ?>" class="bg-gray-200 text-gray-700 px-6 py-1.5 rounded-sm text-sm hover:bg-gray-300 transition">취소</a>
     </div>
   </form>
 </div>
diff --git a/app/Views/admin/shop_order/index.php b/app/Views/admin/shop_order/index.php
index 6dfd076..729b517 100644
--- a/app/Views/admin/shop_order/index.php
+++ b/app/Views/admin/shop_order/index.php
@@ -4,18 +4,18 @@
     <span class="text-sm font-bold text-gray-700">주문 접수 관리</span>
     <div class="flex items-center gap-2">
       <button onclick="window.print()" class="no-print border border-btn-print-border text-gray-600 px-3 py-1 rounded-sm text-sm hover:bg-gray-50 transition">인쇄</button>
-      <a href="<?= base_url('admin/shop-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">주문 접수</a>
+      <a href="<?= mgmt_url('shop-orders/create') ?>" class="bg-btn-search text-white px-4 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent">주문 접수</a>
     </div>
   </div>
 </section>
 <section class="p-2 bg-white border-b border-gray-200">
-  <form method="GET" action="<?= base_url('admin/shop-orders') ?>" class="flex flex-wrap items-center gap-2">
+  <form method="GET" action="<?= mgmt_url('shop-orders') ?>" class="flex flex-wrap items-center gap-2">
     <label class="text-sm text-gray-600">배달일</label>
     <input type="date" name="start_date" value="<?= esc($startDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <label class="text-sm text-gray-600">~</label>
     <input type="date" name="end_date" value="<?= esc($endDate ?? '') ?>" class="border border-gray-300 rounded px-2 py-1 text-sm"/>
     <button type="submit" class="bg-btn-search text-white px-4 py-1 rounded-sm text-sm">조회</button>
-    <a href="<?= base_url('admin/shop-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
+    <a href="<?= mgmt_url('shop-orders') ?>" class="text-sm text-gray-500 hover:underline">초기화</a>
   </form>
 </section>
 <div class="border border-gray-300 overflow-auto mt-2">
@@ -64,7 +64,7 @@
           ?>
         </td>
         <td class="text-center">
-          <form action="<?= base_url('admin/shop-orders/cancel/' . (int) $row->so_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
+          <form action="<?= mgmt_url('shop-orders/cancel/' . (int) $row->so_idx) ?>" method="POST" class="inline" onsubmit="return confirm('취소하시겠습니까?');">
             <?= csrf_field() ?>
             <button type="submit" class="text-orange-600 hover:underline text-sm">취소</button>
           </form>
diff --git a/app/Views/bag/basic_info.php b/app/Views/bag/basic_info.php
index 8838d29..e5d8477 100644
--- a/app/Views/bag/basic_info.php
+++ b/app/Views/bag/basic_info.php
@@ -1,70 +1,17 @@
-<div class="space-y-6">
-  <p class="text-sm text-gray-600">
-    기본코드 종류·세부코드는 상단 메뉴 <strong class="font-medium text-gray-800">기본정보관리</strong> →
-    <a href="<?= base_url('bag/code-kinds') ?>" class="text-blue-600 hover:underline">기본코드관리</a>에서 확인할 수 있습니다.
-  </p>
-
-  <!-- 봉투 단가 -->
-  <section>
-    <div class="flex items-center justify-between mb-2 border-b pb-1">
-      <h3 class="text-base font-bold text-gray-700">봉투 단가</h3>
-      <a href="<?= base_url('admin/bag-prices') ?>" class="text-blue-600 hover:underline text-sm">관리 &rarr;</a>
-    </div>
-    <table class="data-table">
-      <thead><tr>
-        <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>발주단가</th><th>도매가</th><th>소비자가</th><th>적용시작</th><th>적용종료</th><th>상태</th>
-      </tr></thead>
-      <tbody>
-      <?php if (! empty($bagPrices)): ?>
-        <?php foreach ($bagPrices as $i => $row): ?>
-        <tr>
-          <td class="text-center"><?= $i + 1 ?></td>
-          <td class="text-center"><?= esc($row->bp_bag_code) ?></td>
-          <td><?= esc($row->bp_bag_name ?? '') ?></td>
-          <td class="text-right"><?= number_format((float)($row->bp_order_price ?? 0)) ?></td>
-          <td class="text-right"><?= number_format((float)($row->bp_wholesale_price ?? 0)) ?></td>
-          <td class="text-right"><?= number_format((float)($row->bp_consumer_price ?? 0)) ?></td>
-          <td class="text-center"><?= esc($row->bp_start_date ?? '') ?></td>
-          <td class="text-center"><?= ($row->bp_end_date ?? '') ?: '현재' ?></td>
-          <td class="text-center"><?= ($row->bp_status ?? 'active') === 'active' ? '사용' : '만료' ?></td>
-        </tr>
-        <?php endforeach; ?>
-      <?php else: ?>
-        <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 단가 정보가 없습니다.</td></tr>
-      <?php endif; ?>
-      </tbody>
-    </table>
-  </section>
-
-  <!-- 포장 단위 -->
-  <section>
-    <div class="flex items-center justify-between mb-2 border-b pb-1">
-      <h3 class="text-base font-bold text-gray-700">포장 단위</h3>
-      <a href="<?= base_url('admin/packaging-units') ?>" class="text-blue-600 hover:underline text-sm">관리 &rarr;</a>
-    </div>
-    <table class="data-table">
-      <thead><tr>
-        <th class="w-16">번호</th><th>봉투코드</th><th>봉투명</th><th>박스당 팩 수</th><th>팩당 낱장 수</th><th>1박스 총 낱장</th><th>적용시작</th><th>적용종료</th><th>상태</th>
-      </tr></thead>
-      <tbody>
-      <?php if (! empty($packagingUnits)): ?>
-        <?php foreach ($packagingUnits as $i => $row): ?>
-        <tr>
-          <td class="text-center"><?= $i + 1 ?></td>
-          <td class="text-center"><?= esc($row->pu_bag_code) ?></td>
-          <td><?= esc($row->pu_bag_name ?? '') ?></td>
-          <td class="text-right"><?= number_format((int)($row->pu_packs_per_box ?? 0)) ?></td>
-          <td class="text-right"><?= number_format((int)($row->pu_sheets_per_pack ?? 0)) ?></td>
-          <td class="text-right"><?= number_format((int)($row->pu_packs_per_box ?? 0) * (int)($row->pu_sheets_per_pack ?? 0)) ?></td>
-          <td class="text-center"><?= esc($row->pu_start_date ?? '') ?></td>
-          <td class="text-center"><?= ($row->pu_end_date ?? '') ?: '현재' ?></td>
-          <td class="text-center"><?= ($row->pu_status ?? 'active') === 'active' ? '사용' : '만료' ?></td>
-        </tr>
-        <?php endforeach; ?>
-      <?php else: ?>
-        <tr><td colspan="9" class="text-center text-gray-400 py-4">등록된 포장 단위가 없습니다.</td></tr>
-      <?php endif; ?>
-      </tbody>
-    </table>
-  </section>
+<div class="space-y-6 max-w-lg">
+  <p class="text-sm text-gray-600">기본 정보 조회 메뉴입니다. 항목을 선택하세요.</p>
+  <ul class="space-y-2 border border-gray-200 rounded-lg bg-white divide-y divide-gray-100">
+    <li>
+      <a href="<?= base_url('bag/prices') ?>" class="flex items-center justify-between px-4 py-3 text-sm font-medium text-gray-800 hover:bg-blue-50">
+        봉투 단가
+        <span class="text-gray-400">&rarr;</span>
+      </a>
+    </li>
+    <li>
+      <a href="<?= base_url('bag/packaging-units') ?>" class="flex items-center justify-between px-4 py-3 text-sm font-medium text-gray-800 hover:bg-blue-50">
+        포장 단위
+        <span class="text-gray-400">&rarr;</span>
+      </a>
+    </li>
+  </ul>
 </div>
diff --git a/app/Views/bag/code_details.php b/app/Views/bag/code_details.php
index c4f335d..ebcee08 100644
--- a/app/Views/bag/code_details.php
+++ b/app/Views/bag/code_details.php
@@ -2,7 +2,10 @@
 /** @var object $kind */
 /** @var list<object> $list */
 /** @var bool $canManage */
+/** @var array<int,bool> $rowCanEdit */
 $canManage = ! empty($canManage);
+$rowCanEdit = $rowCanEdit ?? [];
+$showActionsCol = $canManage;
 ?>
 <div class="space-y-3">
   <?= view('components/print_header', ['printTitle' => '세부코드 - ' . esc($kind->ck_name)]) ?>
@@ -28,30 +31,40 @@ $canManage = ! empty($canManage);
           <th class="w-16">번호</th>
           <th class="w-24">코드</th>
           <th>코드명</th>
+          <th class="w-24">범위</th>
           <th class="w-20">정렬순서</th>
           <th class="w-20">상태</th>
           <th>등록일</th>
-          <?php if ($canManage): ?>
+          <?php if ($showActionsCol): ?>
           <th class="w-28">작업</th>
           <?php endif; ?>
         </tr>
       </thead>
       <tbody>
         <?php foreach ($list as $row): ?>
+        <?php
+          $isPlatform = (($row->cd_source ?? 'platform') === 'platform' && (int) ($row->cd_lg_idx ?? 0) === 0);
+          $scopeLabel = $isPlatform ? '공통' : '지자체';
+        ?>
         <tr>
           <td class="text-center"><?= esc((string) $row->cd_idx) ?></td>
           <td class="text-center font-mono"><?= esc($row->cd_code) ?></td>
           <td><?= esc($row->cd_name) ?></td>
+          <td class="text-center text-xs"><?= esc($scopeLabel) ?></td>
           <td class="text-center"><?= (int) $row->cd_sort ?></td>
           <td class="text-center"><?= (int) $row->cd_state === 1 ? '사용' : '미사용' ?></td>
           <td class="text-left"><?= esc($row->cd_regdate ?? '') ?></td>
-          <?php if ($canManage): ?>
+          <?php if ($showActionsCol): ?>
           <td class="text-center text-sm">
+            <?php if (! empty($rowCanEdit[$row->cd_idx])): ?>
             <a href="<?= base_url('admin/code-details/edit/' . (int) $row->cd_idx) ?>" class="text-blue-600 hover:underline">수정</a>
             <form action="<?= base_url('admin/code-details/delete/' . (int) $row->cd_idx) ?>" method="POST" class="ml-1 inline" onsubmit="return confirm('이 세부코드를 삭제하시겠습니까?');">
               <?= csrf_field() ?>
               <button type="submit" class="text-red-600 hover:underline">삭제</button>
             </form>
+            <?php else: ?>
+            <span class="text-gray-400">—</span>
+            <?php endif; ?>
           </td>
           <?php endif; ?>
         </tr>
diff --git a/app/Views/bag/code_kinds.php b/app/Views/bag/code_kinds.php
index 36ca822..b7c0740 100644
--- a/app/Views/bag/code_kinds.php
+++ b/app/Views/bag/code_kinds.php
@@ -1,31 +1,32 @@
 <?php
 /** @var list<object> $codeKinds */
 /** @var array<int,int> $countMap */
-/** @var bool $canManage */
-$canManage = ! empty($canManage);
-$colCount  = $canManage ? 7 : 6;
+/** @var bool $canManageKinds */
+$canManageKinds  = ! empty($canManageKinds);
+$showKindActions = $canManageKinds;
+$colCount        = 6 + ($showKindActions ? 1 : 0);
 ?>
 <div class="space-y-4">
   <section>
     <div class="flex flex-wrap items-center justify-between gap-2 mb-2 border-b pb-1">
       <h3 class="text-base font-bold text-gray-700">기본코드 종류</h3>
       <div class="flex flex-wrap items-center gap-2 text-xs sm:text-sm">
-        <?php if ($canManage): ?>
+        <?php if ($canManageKinds): ?>
         <a href="<?= base_url('admin/code-kinds/create') ?>" class="inline-flex items-center rounded bg-[#1c4e80] px-3 py-1.5 text-white shadow hover:opacity-90">코드 종류 등록</a>
-        <?php else: ?>
-        <span class="text-gray-500">세부코드는 행의 링크에서 조회할 수 있습니다.</span>
+        <?php elseif (! $canManageKinds): ?>
+        <span class="text-gray-500">코드 종류 등록·수정은 super admin·본부 관리자만 가능합니다. 세부코드는 행의 링크에서 조회할 수 있습니다.</span>
         <?php endif; ?>
       </div>
     </div>
     <table class="data-table">
       <thead><tr>
-        <th class="w-14"><?= $canManage ? 'PK' : '번호' ?></th>
+        <th class="w-14"><?= $showKindActions ? 'PK' : '번호' ?></th>
         <th class="w-24">코드</th>
         <th>코드명</th>
         <th class="w-28">세부코드</th>
         <th class="w-20">상태</th>
         <th class="w-40">등록일</th>
-        <?php if ($canManage): ?>
+        <?php if ($showKindActions): ?>
         <th class="w-44">작업</th>
         <?php endif; ?>
       </tr></thead>
@@ -33,7 +34,7 @@ $colCount  = $canManage ? 7 : 6;
       <?php if (! empty($codeKinds)): ?>
         <?php $i = 0; foreach ($codeKinds as $row): $i++; ?>
         <tr>
-          <td class="text-center"><?= $canManage ? esc((string) $row->ck_idx) : (string) $i ?></td>
+          <td class="text-center"><?= $showKindActions ? esc((string) $row->ck_idx) : (string) $i ?></td>
           <td class="text-center font-mono"><?= esc($row->ck_code) ?></td>
           <td><?= esc($row->ck_name) ?></td>
           <td class="text-center">
@@ -41,7 +42,7 @@ $colCount  = $canManage ? 7 : 6;
           </td>
           <td class="text-center"><?= (int) ($row->ck_state ?? 0) === 1 ? '사용' : '미사용' ?></td>
           <td class="text-left"><?= esc($row->ck_regdate ?? '') ?></td>
-          <?php if ($canManage): ?>
+          <?php if ($showKindActions): ?>
           <td class="text-center text-sm">
             <a href="<?= base_url('bag/code-details/' . (int) $row->ck_idx) ?>" class="text-green-600 hover:underline mr-1">세부코드</a>
             <a href="<?= base_url('admin/code-kinds/edit/' . (int) $row->ck_idx) ?>" class="text-blue-600 hover:underline mr-1">수정</a>
diff --git a/app/Views/bag/create_bag_order.php b/app/Views/bag/create_bag_order.php
index 8125ffb..b98df21 100644
--- a/app/Views/bag/create_bag_order.php
+++ b/app/Views/bag/create_bag_order.php
@@ -34,7 +34,7 @@
         <option value="">선택</option>
         <?php foreach ($agencies as $ag): ?>
         <option value="<?= esc($ag->sa_idx) ?>" <?= (int) old('bo_agency_idx') === (int) $ag->sa_idx ? 'selected' : '' ?>>
-          <?= esc($ag->sa_name) ?>
+          [<?= esc($ag->sa_kind ?? '') ?>] <?= esc($ag->sa_code ?? '') ?> — <?= esc($ag->sa_name) ?>
         </option>
         <?php endforeach; ?>
       </select>
diff --git a/app/Views/bag/daily_inventory.php b/app/Views/bag/daily_inventory.php
index af0ab65..e9a6462 100644
--- a/app/Views/bag/daily_inventory.php
+++ b/app/Views/bag/daily_inventory.php
@@ -1,13 +1,20 @@
 <?php
 helper('admin');
 $siteNavTree = get_site_nav_tree();
+$effectiveLgIdx = admin_effective_lg_idx();
+$effectiveLgName = null;
+if ($effectiveLgIdx) {
+    $lgRow = model(\App\Models\LocalGovernmentModel::class)->find($effectiveLgIdx);
+    $effectiveLgName = $lgRow ? $lgRow->lg_name : null;
+}
+$userNav = session_user_nav_display();
 ?>
 <!DOCTYPE html>
 <html lang="ko">
 <head>
 <meta charset="utf-8"/>
 <meta content="width=device-width, initial-scale=1.0" name="viewport"/>
-<title>쓰레기봉투 물류시스템</title>
+<title>종량제 시스템</title>
 <!-- Tailwind CSS v3 with Plugins -->
 <script src="https://cdn.tailwindcss.com?plugins=forms,container-queries"></script>
 <!-- Font: Noto Sans KR -->
@@ -90,16 +97,8 @@ $siteNavTree = get_site_nav_tree();
 <!-- BEGIN: Top Navigation -->
 <header class="bg-white border-b border-gray-300 h-12 flex items-center justify-between px-4 shrink-0 z-20">
 <div class="flex items-center gap-4">
-<!-- Logo: 파란색 사각형에 흰색 사각형 두 개 겹친 형태 (데스크톱 앱 아이콘 스타일) -->
 <div class="flex items-center gap-2">
-<div class="w-6 h-6 flex items-center justify-center shrink-0">
-<svg class="h-5 w-5" viewBox="0 0 16 16" xmlns="http://www.w3.org/2000/svg">
-<rect width="16" height="16" fill="#2563eb"/>
-<rect x="2" y="2" width="7" height="7" fill="white"/>
-<rect x="5" y="5" width="9" height="9" fill="white"/>
-</svg>
-</div>
-<a href="<?= base_url() ?>" class="text-base font-semibold text-gray-800 tracking-tight hover:text-blue-600">쓰레기봉투 물류시스템</a>
+<?= view('components/header_brand') ?>
 </div>
 </div>
 <!-- Nav Links -->
@@ -113,20 +112,42 @@ $siteNavTree = get_site_nav_tree();
   }
   ?>
   <?php foreach ($siteNavTree as $navItem): ?>
-  <?php $isActive = ($currentPath === trim((string) $navItem->mm_link, '/')); ?>
+  <?php
+  $dashboardPathAliases = ['dashboard', 'dashboard/blend'];
+  $navLink = menu_link_preferred_href_path($navItem->mm_link ?? null, $currentPath);
+  $isActive = site_nav_link_matches_current($navItem->mm_link ?? null, $currentPath, $dashboardPathAliases);
+  if (! $isActive && ! empty($navItem->children)) {
+      foreach ($navItem->children as $ch) {
+          if (site_nav_link_matches_current($ch->mm_link ?? null, $currentPath, $dashboardPathAliases)) {
+              $isActive = true;
+              break;
+          }
+      }
+  }
+  ?>
   <div class="relative group">
     <a class="<?= $isActive ? 'text-blue-700 font-bold border-b-2 border-blue-700 pb-3 -mb-3' : 'hover:text-blue-600' ?>"
-       href="<?= base_url($navItem->mm_link) ?>">
+       href="<?= $navLink !== '' ? base_url($navLink) : '#' ?>">
       <?= esc($navItem->mm_name) ?>
     </a>
     <?php if (! empty($navItem->children)): ?>
-    <div class="absolute left-0 top-full hidden group-hover:block bg-white border border-gray-200 rounded shadow-lg min-w-[10rem] z-30">
+    <div class="absolute left-0 top-full z-[200] -mt-1 pt-2 hidden group-hover:block group-focus-within:block min-w-[12rem]">
+      <div class="bg-white border border-gray-200 rounded shadow-lg py-1">
       <?php foreach ($navItem->children as $child): ?>
-      <a href="<?= base_url($child->mm_link) ?>"
-         class="block px-3 py-1.5 text-sm text-gray-700 hover:bg-blue-50 whitespace-nowrap">
+      <?php
+        $childLink    = site_nav_resolved_link_path($child->mm_link ?? null, $child->mm_name ?? null);
+        $childCurrent = menu_link_matches_request($child->mm_link ?? null, $currentPath, $dashboardPathAliases);
+      ?>
+      <?php if ($childLink !== ''): ?>
+      <a href="<?= base_url($childLink) ?>"
+         class="block px-3 py-1.5 text-sm hover:bg-blue-50 whitespace-nowrap <?= $childCurrent ? 'text-blue-700 font-semibold bg-blue-50' : 'text-gray-700' ?>">
         <?= esc($child->mm_name) ?>
       </a>
+      <?php else: ?>
+      <span class="block px-3 py-1.5 text-sm text-gray-400 cursor-default whitespace-nowrap" title="경로 미매핑 — 메뉴 관리에서 링크를 넣어 주세요"><?= esc($child->mm_name) ?></span>
+      <?php endif; ?>
       <?php endforeach; ?>
+      </div>
     </div>
     <?php endif; ?>
   </div>
@@ -148,18 +169,13 @@ $siteNavTree = get_site_nav_tree();
 <?php
 $mbLevel = (int) session()->get('mb_level');
 $isAdmin = (\Config\Roles::isSuperAdminEquivalent($mbLevel) || $mbLevel === \Config\Roles::LEVEL_LOCAL_ADMIN);
+echo view('components/header_user_tools', [
+    'userNav'         => $userNav,
+    'effectiveLgName' => $effectiveLgName,
+    'showSiteLink'    => false,
+    'showAdminLink'   => $isAdmin,
+]);
 ?>
-<!-- 관리자 이동 버튼(관리자만) · 종료 -->
-<div class="flex items-center gap-2">
-<?php if ($isAdmin): ?>
-<a href="<?= base_url('admin') ?>" class="bg-btn-search text-white px-3 py-1.5 rounded-sm flex items-center gap-1 text-sm shadow hover:opacity-90 transition border border-transparent" title="관리자">관리자</a>
-<?php endif; ?>
-<a href="<?= base_url('logout') ?>" class="text-gray-500 hover:text-red-600 transition-colors inline-block p-1 rounded hover:bg-red-50" title="로그아웃">
-<svg class="h-5 w-5" fill="none" stroke="currentColor" stroke-width="2" viewBox="0 0 24 24" xmlns="http://www.w3.org/2000/svg">
-<path d="M6 18L18 6M6 6l12 12" stroke-linecap="round" stroke-linejoin="round"></path>
-</svg>
-</a>
-</div>
 </header>
 <!-- END: Top Navigation -->
 <?php if (session()->getFlashdata('success')): ?>
diff --git a/app/Views/bag/help.php b/app/Views/bag/help.php
index feb637b..4b67caa 100644
--- a/app/Views/bag/help.php
+++ b/app/Views/bag/help.php
@@ -4,7 +4,7 @@
   <div class="space-y-4 text-sm text-gray-600">
     <section>
       <h3 class="font-bold text-gray-700 mb-1">시스템 개요</h3>
-      <p>쓰레기봉투 물류시스템은 지자체 종량제 쓰레기봉투의 발주, 입고, 재고, 판매, 불출 등 전체 물류 프로세스를 관리합니다.</p>
+      <p>종량제 시스템은 지자체 종량제 쓰레기봉투의 발주, 입고, 재고, 판매, 불출 등 전체 물류 프로세스를 관리합니다.</p>
     </section>
 
     <section>
diff --git a/app/Views/bag/lg_dashboard.php b/app/Views/bag/lg_dashboard.php
index b923323..dc99fea 100644
--- a/app/Views/bag/lg_dashboard.php
+++ b/app/Views/bag/lg_dashboard.php
@@ -43,10 +43,11 @@ $mbName  = session()->get('mb_name') ?? '담당자';
   <header class="border-b border-gray-300 bg-white shadow-sm shrink-0" data-purpose="top-navigation">
     <div class="flex items-center justify-between px-4 py-2 gap-4 flex-wrap">
       <div class="flex items-center gap-3 shrink-0">
-        <div class="flex items-center gap-2 text-green-700 font-bold text-lg">
-          <i class="fa-solid fa-recycle text-xl"></i>
-          <span>종량제 시스템</span>
-        </div>
+        <?= view('components/header_brand', [
+            'href' => base_url(),
+            'linkClass' => 'flex items-center gap-2 text-green-700 font-bold text-lg hover:opacity-90',
+            'svgClass' => 'h-7 w-7 shrink-0',
+        ]) ?>
         <span class="hidden sm:inline text-xs text-gray-500 border-l border-gray-300 pl-3">
           <?= esc($lgLabel) ?> · <strong class="text-gray-700"><?= esc($mbName) ?></strong>님
         </span>
diff --git a/app/Views/bag/lg_dashboard_charts.php b/app/Views/bag/lg_dashboard_charts.php
index f15ac24..4e34a69 100644
--- a/app/Views/bag/lg_dashboard_charts.php
+++ b/app/Views/bag/lg_dashboard_charts.php
@@ -58,10 +58,11 @@ $dashBlend   = base_url('dashboard/blend');
   <header class="border-b border-gray-300 bg-white shadow-sm shrink-0" data-purpose="top-navigation">
     <div class="flex items-center justify-between px-3 py-1.5 gap-3 flex-wrap">
       <div class="flex items-center gap-2 shrink-0">
-        <div class="flex items-center gap-2 text-green-700 font-bold text-base">
-          <i class="fa-solid fa-recycle text-lg"></i>
-          <span>종량제 시스템</span>
-        </div>
+        <?= view('components/header_brand', [
+            'href' => base_url(),
+            'linkClass' => 'flex items-center gap-2 text-green-700 font-bold text-base hover:opacity-90',
+            'svgClass' => 'h-6 w-6 shrink-0',
+        ]) ?>
         <span class="hidden sm:inline text-[11px] text-gray-500 border-l border-gray-300 pl-2">
           <?= esc($lgLabel) ?> · <strong class="text-gray-700"><?= esc($mbName) ?></strong>님
         </span>
diff --git a/app/Views/bag/lg_dashboard_dense.php b/app/Views/bag/lg_dashboard_dense.php
index 90fdbd0..8124353 100644
--- a/app/Views/bag/lg_dashboard_dense.php
+++ b/app/Views/bag/lg_dashboard_dense.php
@@ -100,10 +100,11 @@ $notices = [
   <header class="border-b border-gray-300 bg-white shadow-sm shrink-0" data-purpose="top-navigation">
     <div class="flex items-center justify-between px-3 py-1.5 gap-3 flex-wrap">
       <div class="flex items-center gap-2 shrink-0">
-        <div class="flex items-center gap-2 text-green-700 font-bold text-base">
-          <i class="fa-solid fa-recycle text-lg"></i>
-          <span>종량제 시스템</span>
-        </div>
+        <?= view('components/header_brand', [
+            'href' => base_url(),
+            'linkClass' => 'flex items-center gap-2 text-green-700 font-bold text-base hover:opacity-90',
+            'svgClass' => 'h-6 w-6 shrink-0',
+        ]) ?>
         <span class="hidden sm:inline text-[11px] text-gray-500 border-l border-gray-300 pl-2">
           <?= esc($lgLabel) ?> · <strong class="text-gray-700"><?= esc($mbName) ?></strong>님
         </span>
diff --git a/app/Views/bag/lg_dashboard_modern.php b/app/Views/bag/lg_dashboard_modern.php
index 4ecc27a..5ff1b0d 100644
--- a/app/Views/bag/lg_dashboard_modern.php
+++ b/app/Views/bag/lg_dashboard_modern.php
@@ -44,10 +44,11 @@ $dashBlend   = base_url('dashboard/blend');
   <header class="border-b border-gray-300 bg-white shadow-sm shrink-0" data-purpose="top-navigation">
     <div class="flex items-center justify-between px-4 py-2 gap-4 flex-wrap">
       <div class="flex items-center gap-3 shrink-0">
-        <div class="flex items-center gap-2 text-green-700 font-bold text-lg">
-          <i class="fa-solid fa-recycle text-xl"></i>
-          <span>종량제 시스템</span>
-        </div>
+        <?= view('components/header_brand', [
+            'href' => base_url(),
+            'linkClass' => 'flex items-center gap-2 text-green-700 font-bold text-lg hover:opacity-90',
+            'svgClass' => 'h-7 w-7 shrink-0',
+        ]) ?>
         <span class="hidden sm:inline text-xs text-gray-500 border-l border-gray-300 pl-3">
           <?= esc($lgLabel) ?> · <strong class="text-gray-700"><?= esc($mbName) ?></strong>님
         </span>
diff --git a/app/Views/bag/waste_suibal_enterprise.php b/app/Views/bag/waste_suibal_enterprise.php
index e31a81c..96decb1 100644
--- a/app/Views/bag/waste_suibal_enterprise.php
+++ b/app/Views/bag/waste_suibal_enterprise.php
@@ -44,9 +44,12 @@
 <body class="bg-white flex flex-col min-h-screen">
   <header class="border-b border-gray-300 bg-white shadow-sm" data-purpose="top-navigation">
     <div class="flex items-center justify-between px-4 py-2 gap-4 flex-wrap">
-      <div class="flex items-center gap-2 text-green-700 font-bold text-lg shrink-0">
-        <i class="fa-solid fa-recycle text-xl"></i>
-        <span>종량제 시스템</span>
+      <div class="shrink-0">
+        <?= view('components/header_brand', [
+            'href' => base_url(),
+            'linkClass' => 'flex items-center gap-2 text-green-700 font-bold text-lg hover:opacity-90',
+            'svgClass' => 'h-7 w-7 shrink-0',
+        ]) ?>
       </div>
       <nav class="hidden lg:flex flex-wrap items-center gap-4 xl:gap-6 text-sm font-medium text-gray-700">
         <a class="flex items-center gap-1 hover:text-blue-600 whitespace-nowrap" href="#"><i class="fa-regular fa-file-lines"></i> 문서 관리</a>
diff --git a/app/Views/components/print_header.php b/app/Views/components/print_header.php
index 7d54826..eb83715 100644
--- a/app/Views/components/print_header.php
+++ b/app/Views/components/print_header.php
@@ -3,9 +3,10 @@
  * 인쇄용 문서 헤더 컴포넌트
  *
  * 사용 변수:
- *   $printTitle  - 문서 제목 (필수)
- *   $printLgName - 지자체명 (선택, 미지정 시 세션에서 조회)
- *   $printDate   - 날짜 (선택, 기본 오늘)
+ *   $printTitle       - 문서 제목 (필수)
+ *   $printLgName      - 지자체명 (선택, 미지정 시 세션에서 조회)
+ *   $printDate        - 날짜 (선택, 기본 오늘)
+ *   $printExtraLines  - 조회조건 등 추가 줄 (선택, 문자열 배열)
  */
 
 if (! isset($printLgName)) {
@@ -17,8 +18,9 @@ if (! isset($printLgName)) {
         $printLgName = $lgRow ? $lgRow->lg_name : '';
     }
 }
-$printDate = $printDate ?? date('Y-m-d');
-$printTitle = $printTitle ?? '';
+$printDate       = $printDate ?? date('Y-m-d');
+$printTitle      = $printTitle ?? '';
+$printExtraLines = $printExtraLines ?? [];
 ?>
 
 <div class="print-header" style="display:none;">
@@ -28,6 +30,9 @@ $printTitle = $printTitle ?? '';
                 <div style="font-size:12px; color:#666; margin-bottom:4px;"><?= esc($printLgName) ?></div>
                 <div style="font-size:20px; font-weight:bold; letter-spacing:2px;"><?= esc($printTitle) ?></div>
                 <div style="font-size:11px; color:#888; margin-top:4px;">출력일: <?= esc($printDate) ?></div>
+                <?php foreach ($printExtraLines as $line): ?>
+                <div style="font-size:11px; color:#555; margin-top:2px;"><?= esc($line) ?></div>
+                <?php endforeach; ?>
             </td>
             <td style="width:40%; vertical-align:top;">
                 <table style="border-collapse:collapse; float:right; font-size:11px;">
diff --git a/writable/database/seed_realistic_data.sql b/writable/database/seed_realistic_data.sql
index 6855a42..7694ae0 100644
--- a/writable/database/seed_realistic_data.sql
+++ b/writable/database/seed_realistic_data.sql
@@ -24,10 +24,10 @@ INSERT INTO `designated_shop` (`ds_lg_idx`, `ds_shop_no`, `ds_name`, `ds_biz_no`
 -- ================================================================
 -- 2. 판매 대행소 (sales_agency)
 -- ================================================================
-INSERT INTO `sales_agency` (`sa_lg_idx`, `sa_name`, `sa_biz_no`, `sa_rep_name`, `sa_tel`, `sa_addr`, `sa_state`, `sa_regdate`) VALUES
-(@LG_IDX, '남구청소과',        '502-82-00001', '김철수', '053-664-2111', '대구 남구 대명로 215', 1, NOW()),
-(@LG_IDX, '대구환경공단 남구', '502-82-00002', '이영수', '053-664-3000', '대구 남구 앞산순환로 100', 1, NOW()),
-(@LG_IDX, '남구봉투판매협회',  '502-82-00003', '박지영', '053-664-4000', '대구 남구 봉덕로 50', 1, NOW());
+INSERT INTO `sales_agency` (`sa_lg_idx`, `sa_kind`, `sa_code`, `sa_name`, `sa_regdate`) VALUES
+(@LG_IDX, '청', 'SA-NGU-001', '남구청소과', NOW()),
+(@LG_IDX, '공단', 'SA-NGU-002', '대구환경공단 남구', NOW()),
+(@LG_IDX, '협회', 'SA-NGU-003', '남구봉투판매협회', NOW());
 
 -- ================================================================
 -- 3. 업체 (company) — 제작/협회/회수