diff --git a/B09_Estimation/B09_Estimation_Contract.py b/B09_Estimation/B09_Estimation_Contract.py
index 01aa2248..01510a0d 100644
--- a/B09_Estimation/B09_Estimation_Contract.py
+++ b/B09_Estimation/B09_Estimation_Contract.py
@@ -277,15 +277,28 @@ def _contract_unit(
     ).floored(Decimal(1))
     if scaled_book is None or book is None:
         return scaled, ""
-    code = str(row.get("price_code") or "")
+    unit, why = reassembled_unit(str(row.get("price_code") or ""), unit_design, book, scaled_book)
+    if unit is None:
+        return scaled, f"기초단가로 못 풂({why}) — 성분에 적용"
+    return unit, "기초단가 적용 — 단가표 다시 조립"
+
+
+def reassembled_unit(
+    code: str, unit_design: Money3, book: PriceBook, new_book: PriceBook
+) -> tuple[Money3 | None, str]:
+    """고친 단가표 복사본으로 그 줄 단가를 다시 조립 — 못 풀면 (None, 까닭).
+
+    ⚠ 설계 단가가 설계 단가표 조립값과 같을 때만 — 다르면(할증·수동 단가·구조물도 호표)
+      다시 조립한 값이 그 줄 단가가 아님(계약·실행예산 공용).
+    """
     if code not in book.titles:
-        return scaled, "기초단가로 못 풂(단가표 밖 코드) — 성분에 적용"
+        return None, "단가표 밖 코드"
     try:
         if book.resolve(code).floored(Decimal(1)) != unit_design:
-            return scaled, "설계 단가가 단가표 조립값과 다름(할증·수동 단가) — 성분에 적용"
-        return scaled_book.resolve(code).floored(Decimal(1)), "기초단가 적용 — 단가표 다시 조립"
+            return None, "설계 단가가 단가표 조립값과 다름 — 할증·수동 단가"
+        return new_book.resolve(code).floored(Decimal(1)), ""
     except PriceBookError as error:
-        return scaled, f"기초단가로 못 풂({error}) — 성분에 적용"
+        return None, str(error)
 
 
 def _totals(money: Money3) -> dict[str, str]:
@@ -297,8 +310,8 @@ def _totals(money: Money3) -> dict[str, str]:
     }
 
 
-def _group_sums(rows: list[dict[str, Any]]) -> None:
-    """묶음 줄 계약 금액 — 아래 줄의 합(설계 내역 `_group_sums` 와 같은 꼴)."""
+def _group_sums(rows: list[dict[str, Any]], stage: str = "contract") -> None:
+    """묶음 줄 단계 금액(`{stage}_…_krw`) — 아래 줄의 합(설계 내역 `_group_sums` 와 같은 꼴)."""
     for group in rows:
         if not group.get("is_group"):
             continue
@@ -308,9 +321,9 @@ def _group_sums(rows: list[dict[str, Any]]) -> None:
             for r in rows
             if not r.get("is_group")
             and str(r.get("item_no", "")).startswith(prefix)
-            and r.get("contract_amount_krw") is not None
+            and r.get(f"{stage}_amount_krw") is not None
         ]
         for part in ("material", "labor", "expense", "amount"):
-            group[f"contract_{part}_krw"] = str(
-                sum((Decimal(r[f"contract_{part}_krw"]) for r in children), _ZERO)
+            group[f"{stage}_{part}_krw"] = str(
+                sum((Decimal(r[f"{stage}_{part}_krw"]) for r in children), _ZERO)
             )
diff --git a/B09_Estimation/B09_Estimation_Execution.py b/B09_Estimation/B09_Estimation_Execution.py
new file mode 100644
index 00000000..2598a5d2
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_Execution.py
@@ -0,0 +1,278 @@
+"""B09 실행예산 단계 — 설계 내역 → 실행예산 (PLAN 12장 「설계 뒤 네 단계」 · 2026-09-14 배정).
+
+근거: STmate 분석 `27_계약_실행_기성_단계.md` §4 (`wM_Boq_ExecX` 「시간/단위당 중기실행단가 계산 및
+      입력」) · `35_형식과_단계의_공통과_차이.md` §3 · 원자료 `ui_form_catalog.txt` 65~67행.
+    · 설계 중기사용료와 **별도로** 「1단위당 중기사용료(원/단위)」 · 「1단위 = 시간」
+    · 최초단가(노무비·재료비·경비) → 실행단가 · 절사 1원 ~ 100,000원 미만
+    · 차액 보정 : 기본보정 / 노무비 / 재료비 / 경비
+    · 최초수량 → 실행수량
+
+⚠ **설계·계약을 안 건드린다** — 설계 단가표를 **복사해** 중기(X) 호표만 실행단가로 갈아 끼우고
+  그 위 일위대가를 다시 조립한다. 설계 내역·원가계산서·골든셋은 그대로다.
+⚠ **값이 맞다가 아니라 구조가 선다까지** — 실행예산 표본 0건(27번 §9 · 35번 「중기 화면 구조
+  확인 · 전체 실행예산 및 실제 값 미확인」). 아래 둘은 **구조로 읽은 것**이라 확인 대기:
+    ① 실행단가 성분 = 시간당 실행단가 × 설계 성분 비율(최초단가 → 실행단가 한 줄에서 읽음)
+    ② 절사는 시간당 성분마다 · 차액 = 절사한 시간당 합계 − 성분 합
+"""
+
+from __future__ import annotations
+
+import copy
+from decimal import ROUND_FLOOR, Decimal, InvalidOperation
+from typing import Any
+
+from B09_Estimation.B09_Estimation_BillOfQuantities import bill_line
+from B09_Estimation.B09_Estimation_Contract import _group_sums, _money, _totals, reassembled_unit
+from B09_Estimation.B09_Estimation_PriceBook import (
+    DEFAULT_ADOPTED_SLOT,
+    PRICE_SLOT_COUNT,
+    Money3,
+    PriceBook,
+    PriceBookError,
+    PriceDetail,
+    PriceKind,
+    PriceTitle,
+)
+
+_ZERO = Decimal(0)
+
+#: 저장 자리 — `estimation` 구획 안 한 칸.
+SETTINGS_KEY = "execution"
+
+#: 절사 기준 — `wCm_Jeol` 표기 차례(원 미만 절사 단위).
+CUT_UNITS: tuple[str, ...] = ("1", "10", "100", "1000", "10000", "100000")
+
+#: 차액 보정 — `wCm_OPT` 표기 차례.
+CORRECTIONS: tuple[tuple[str, str], ...] = (
+    ("basic", "기본보정"),
+    ("labor", "노무비"),
+    ("material", "재료비"),
+    ("expense", "경비"),
+)
+#: 뜻이 확인 안 된 보정 — 조용히 한쪽에 몰지 않고 차액을 그대로 보임.
+CORRECTION_NOT_KNOWN = {
+    "basic": "「기본보정」의 뜻이 분석 자료에서 확인 안 됨(27번 §4) — 차액을 안 몰고 그대로 보임",
+}
+
+#: 실행단가를 받치는 기초단가 줄 — 성분마다 한 줄(자재 = 재료 · 노임 = 노무 · 중기 취득가 = 경비).
+_PART_KIND = (
+    ("material", PriceKind.MATERIAL, "M"),
+    ("labor", PriceKind.LABOR, "L"),
+    ("expense", PriceKind.MACHINE_BASE, "S"),
+)
+_PART_LABEL = {"material": "재료비", "labor": "노무비", "expense": "경비"}
+
+
+def _number(value: Any) -> Decimal | None:
+    try:
+        number = Decimal(str(value))
+    except (InvalidOperation, ValueError):
+        return None
+    return number if number.is_finite() else None
+
+
+def clean_settings(values: dict[str, Any]) -> tuple[dict[str, Any], list[str]]:
+    """저장값과 거른 까닭. 사용료가 빈 중기는 설계 사용료 그대로 · 수량이 빈 줄은 설계 수량."""
+    errors: list[str] = []
+    machines: dict[str, dict[str, str]] = {}
+    for code, entry in (values.get("machines") or {}).items():
+        entry = entry or {}
+        if entry.get("unit_price_krw") in (None, ""):
+            continue
+        price = _number(entry.get("unit_price_krw"))
+        hours = _number(entry.get("hours_per_unit"))
+        if price is None or price < 0:
+            errors.append(
+                f"{code} 1단위당 중기사용료가 0 이상 수가 아님 — {entry.get('unit_price_krw')}"
+            )
+            continue
+        if hours is None or hours <= 0:
+            errors.append(
+                f"{code} 「1단위 = 시간」이 0 보다 큰 수가 아님 — {entry.get('hours_per_unit')}"
+            )
+            continue
+        cut = str(entry.get("cut_unit_krw") or "1")
+        correction = str(entry.get("correction") or "basic")
+        machines[str(code)] = {
+            "unit_price_krw": str(price),
+            "hours_per_unit": str(hours),
+            "cut_unit_krw": cut if cut in CUT_UNITS else "1",
+            "correction": correction if correction in dict(CORRECTIONS) else "basic",
+        }
+    quantities: dict[str, str] = {}
+    for item_no, raw in (values.get("quantities") or {}).items():
+        if raw in (None, ""):
+            continue
+        qty = _number(raw)
+        if qty is None or qty < 0:
+            errors.append(f"{item_no} 실행수량이 0 이상 수가 아님 — {raw}")
+            continue
+        quantities[str(item_no)] = str(qty)
+    return {"machines": machines, "quantities": quantities}, errors
+
+
+def execution_hourly(
+    design: Money3, unit_price: Decimal, hours: Decimal, cut: Decimal, correction: str
+) -> tuple[Money3 | None, Decimal, str]:
+    """시간당 실행단가(성분) · 차액 · 까닭. 못 가르면 (None, 0, 까닭).
+
+    시간당 실행단가 = 1단위당 중기사용료 ÷ 1단위 시간 → 설계 성분 비율로 가름 → 성분마다 절사 →
+    차액(절사한 합계 − 성분 합)을 고른 비목에 더함. 「기본보정」은 뜻 미확인이라 차액을 남김.
+    """
+    if design.total <= 0:
+        return None, _ZERO, "설계 중기사용료 성분 합이 0 — 비율로 못 가름"
+    per_hour = unit_price / hours
+    parts = {
+        part: (per_hour * getattr(design, part) / design.total / cut).to_integral_value(
+            rounding=ROUND_FLOOR
+        )
+        * cut
+        for part, _, _ in _PART_KIND
+    }
+    target = (per_hour / cut).to_integral_value(rounding=ROUND_FLOOR) * cut
+    diff = target - sum(parts.values(), _ZERO)
+    note = ""
+    if diff and correction in parts:
+        parts[correction] += diff
+        note = f"차액 {diff}원 → {dict(CORRECTIONS)[correction]}"
+    elif diff:
+        note = f"차액 {diff}원 남음 — {CORRECTION_NOT_KNOWN['basic']}"
+    return Money3(**parts), diff, note
+
+
+def execution_book(book: PriceBook, hourly: dict[str, Money3]) -> PriceBook:
+    """중기(X) 호표를 실행단가로 갈아 끼운 **복사본** — 원본 단가표(캐시 공유)는 안 건드림.
+
+    X 상세 줄을 비우고 성분마다 기초단가 한 줄(수량 1)을 달아 그 위 일위대가가 설계와 같은
+    규칙(`PriceBook.resolve`)으로 다시 조립되게 함.
+    """
+    copied = copy.deepcopy(book)
+    for code, money in hourly.items():
+        copied.details[code] = []
+        for part, kind, prefix in _PART_KIND:
+            slots: list[Decimal | None] = [None] * PRICE_SLOT_COUNT
+            slots[DEFAULT_ADOPTED_SLOT - 1] = getattr(money, part)
+            ref = f"{prefix}-실행-{code}"
+            copied.titles[ref] = PriceTitle(
+                code=ref, kind=kind, name=f"중기실행단가 {_PART_LABEL[part]}", slots=slots
+            )
+            copied.add_detail(PriceDetail(code, ref, Decimal(1), note="실행예산 중기실행단가"))
+    return copied
+
+
+def machines_under(book: PriceBook, codes: list[str]) -> dict[str, set[str]]:
+    """내역 단가코드 → 그 아래 중기(X) 코드들 — X 안으로는 안 내려감."""
+    found: dict[str, set[str]] = {}
+
+    def walk(code: str, seen: tuple[str, ...]) -> set[str]:
+        if code in found:
+            return found[code]
+        title = book.titles.get(code)
+        if title is None or code in seen:
+            return set()
+        if title.kind is PriceKind.MACHINE_HOURLY:
+            return {code}
+        result: set[str] = set()
+        for detail in book.details.get(code, []):
+            if detail.ref_code != code:
+                result |= walk(detail.ref_code, (*seen, code))
+        found[code] = result
+        return result
+
+    return {code: walk(code, ()) for code in codes}
+
+
+def execution_bill(
+    bill_rows: list[dict[str, Any]],
+    settings: dict[str, Any],
+    build: Any = None,
+) -> dict[str, Any]:
+    """설계 내역 줄 → 실행예산 줄 · 중기 실행단가 표 · 합계.
+
+    `build` = 설계 일위대가 조립본(캐시 공유본이라 **안 고침**) — 없으면 중기 표 없이 수량만.
+    """
+    entries = settings.get("machines") or {}
+    quantities = settings.get("quantities") or {}
+    book = build.book if build is not None else None
+    codes = [str(row.get("price_code") or "") for row in bill_rows if not row.get("is_group")]
+    under = machines_under(book, codes) if book is not None else {}
+
+    machines: list[dict[str, Any]] = []
+    hourly: dict[str, Money3] = {}
+    for code in sorted(set().union(*under.values())):
+        title = book.titles[code]
+        item: dict[str, Any] = {"code": code, "name": title.name, "spec": title.spec}
+        try:
+            design = book.resolve(code)
+        except PriceBookError as error:
+            machines.append({**item, "note": f"설계 중기사용료가 안 섬({error})"})
+            continue
+        item.update(design=_totals(design), **entries.get(code, {}))
+        entry = entries.get(code)
+        if entry:
+            money, diff, note = execution_hourly(
+                design,
+                Decimal(entry["unit_price_krw"]),
+                Decimal(entry["hours_per_unit"]),
+                Decimal(entry["cut_unit_krw"]),
+                entry["correction"],
+            )
+            item.update(note=note, diff_krw=str(diff))
+            if money is not None:
+                hourly[code] = money
+                item["execution"] = _totals(money)
+        machines.append(item)
+    exec_book = execution_book(book, hourly) if hourly else None
+
+    rows: list[dict[str, Any]] = []
+    design_sum = Money3()
+    exec_sum = Money3()
+    for source in bill_rows:
+        row = dict(source)
+        if row.get("is_group") or not row.get("in_bill", True):
+            rows.append(row)
+            continue
+        quantity = row.get("quantity")
+        if quantity in (None, "") or row.get("unit_material_krw") is None:
+            row.update(execution_note="설계 단가가 안 선 줄 — 실행단가도 못 섬")
+            rows.append(row)
+            continue
+        unit_design = Money3(
+            material=_money(row.get("unit_material_krw")),
+            labor=_money(row.get("unit_labor_krw")),
+            expense=_money(row.get("unit_expense_krw")),
+        )
+        design_sum += bill_line(unit_design, Decimal(str(quantity)))
+        code = str(row.get("price_code") or "")
+        unit, note = unit_design, ""
+        changed = under.get(code, set()) & set(hourly)
+        if exec_book is not None and changed:
+            rebuilt, why = reassembled_unit(code, unit_design, book, exec_book)
+            if rebuilt is None:
+                note = f"중기 실행단가를 못 얹음({why}) — 설계 단가 그대로"
+            else:
+                unit, note = rebuilt, f"중기 실행단가 적용 — {', '.join(sorted(changed))}"
+        item_no = str(row.get("item_no"))
+        qty = Decimal(quantities.get(item_no, str(quantity)))
+        line = bill_line(unit, qty)
+        exec_sum += line
+        row.update(
+            execution_quantity=str(qty),
+            execution_quantity_changed=item_no in quantities,
+            execution_unit_material_krw=str(unit.material),
+            execution_unit_labor_krw=str(unit.labor),
+            execution_unit_expense_krw=str(unit.expense),
+            execution_unit_price_krw=str(unit.total),
+            execution_material_krw=str(line.material),
+            execution_labor_krw=str(line.labor),
+            execution_expense_krw=str(line.expense),
+            execution_amount_krw=str(line.total),
+            execution_note=note,
+        )
+        rows.append(row)
+    _group_sums(rows, "execution")
+    return {
+        "rows": rows,
+        "machines": machines,
+        "totals": {"design": _totals(design_sum), "execution": _totals(exec_sum)},
+    }
diff --git a/B09_Estimation/B09_Estimation_Router_Execution.py b/B09_Estimation/B09_Estimation_Router_Execution.py
new file mode 100644
index 00000000..00df4504
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_Router_Execution.py
@@ -0,0 +1,92 @@
+"""B09 실행예산 단계 탭 API — 설계 내역 → 실행예산 (PLAN 12장 · 랩탑 메인).
+
+⚠ 설계 내역·단가표를 **읽기만** 한다(복사본에 중기 실행단가·실행수량을 얹음). 저장은
+  `estimation.execution` 한 칸 — 설계 내역·계약·원가계산서 저장본은 안 건드린다.
+"""
+
+from __future__ import annotations
+
+import json
+import logging
+from typing import Any
+from uuid import UUID
+
+from fastapi import APIRouter
+from fastapi.responses import JSONResponse
+
+from B09_Estimation.B09_Estimation_Execution import (
+    CORRECTIONS,
+    CUT_UNITS,
+    SETTINGS_KEY,
+    clean_settings,
+    execution_bill,
+)
+
+logger = logging.getLogger(__name__)
+router = APIRouter(prefix="/api/projects", tags=["B09 Estimation — Execution"])
+
+_NOT_FOUND = {"status": "error", "message": "프로젝트 저장 폴더를 찾지 못했습니다."}
+
+
+async def _root(project_id: UUID) -> str | None:
+    from B09_Estimation.B09_Estimation_Router import _project_root_of
+
+    return await _project_root_of(project_id)
+
+
+@router.get("/{project_id}/estimation/execution")
+async def get_execution(project_id: UUID) -> JSONResponse:
+    """실행예산 한 장 — 설계 줄 옆에 실행수량·실행단가·실행금액 · 중기 실행단가 표 · 합계."""
+    from B09_Estimation.B09_Estimation_Router import _build_for, get_bill
+    from common_util.common_util_project_settings import estimation_settings
+
+    root = await _root(project_id)
+    if root is None:
+        return JSONResponse(status_code=404, content=_NOT_FOUND)
+    response = await get_bill(project_id)
+    bill = json.loads(bytes(response.body).decode("utf-8"))
+    if response.status_code != 200 or "rows" not in bill:
+        return JSONResponse(status_code=response.status_code or 502, content=bill)
+    stored, _ = clean_settings(dict(estimation_settings(root).get(SETTINGS_KEY) or {}))
+    # 조립본은 캐시 공유본 — `execution_bill` 이 단가표 복사본에만 중기 실행단가를 얹음(설계 불변).
+    result = execution_bill(bill["rows"], stored, build=await _build_for(project_id))
+    return JSONResponse(
+        content={
+            "status": "success",
+            **result,
+            "settings": stored,
+            "fields": {
+                "cut_units": list(CUT_UNITS),
+                "corrections": [{"key": k, "label": label} for k, label in CORRECTIONS],
+            },
+            "bill_missing_count": len((bill.get("summary") or {}).get("missing") or []),
+            "limit_note": (
+                "실행예산 표본 0건 — 구조가 서는지까지만 확인됨 · 성분 가르기·기본보정은 확인 대기"
+            ),
+        }
+    )
+
+
+@router.put("/{project_id}/estimation/execution")
+async def put_execution(project_id: UUID, body: dict[str, Any]) -> JSONResponse:
+    """중기 실행단가 입력·실행수량 저장 — 틀린 칸이 있으면 아무것도 안 저장."""
+    from common_util.common_util_project_settings import save_section
+
+    root = await _root(project_id)
+    if root is None:
+        return JSONResponse(status_code=404, content=_NOT_FOUND)
+    cleaned, errors = clean_settings(body)
+    if errors:
+        return JSONResponse(
+            status_code=400,
+            content={"status": "error", "message": " · ".join(errors), "errors": errors},
+        )
+    try:
+        save_section(root, "estimation", {SETTINGS_KEY: cleaned}, replace_keys=(SETTINGS_KEY,))
+    except Exception:
+        logger.exception("B09 실행예산 저장 실패: project_id=%s", project_id)
+        return JSONResponse(
+            status_code=500,
+            content={"status": "error", "message": "실행예산을 저장하지 못했습니다."},
+        )
+    return JSONResponse(content={"status": "success", "settings": cleaned})
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_Execution.ts b/B09_Estimation/B09_Estimation_UI_Tab_Execution.ts
new file mode 100644
index 00000000..57da862f
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_Execution.ts
@@ -0,0 +1,398 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_Execution.ts
+ * 실행예산 탭 — STmate 「시간/단위당 중기실행단가 계산 및 입력」(wM_Boq_ExecX)을 본뜸 (PLAN 12장 · 랩탑 메인).
+ *
+ *   - 본문 위 = 중기 실행단가 표 — 최초단가(노·재·경) · 1단위당 중기사용료 · 1단위 = 시간 ·
+ *     절사 · 차액 보정 → 실행단가.
+ *   - 본문 아래 = 설계 내역 줄 옆에 **실행수량** 칸 · 실행 단가 · 실행 금액.
+ *   - ⚠ 값은 서버(`/estimation/execution`)가 설계 단가표를 복사해 셈 — 설계·계약은 안 바뀜.
+ *   - ⚠ 실행예산 표본이 없어 「구조가 선다」까지만 확인된 화면 — 머리에 그 한계를 적음.
+ * ========================================================================== */
+
+import { ui_locales, currentLanguageIndex } from "@ui/ui_template_locale";
+import { createButton, showToast } from "@ui/ui_template_elements";
+import { API_BASE_URL } from "@config/config_frontend";
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+
+function L(key: keyof typeof ui_locales): string {
+  return ui_locales[key][currentLanguageIndex];
+}
+
+interface Money {
+  material_krw: string;
+  labor_krw: string;
+  expense_krw: string;
+  total_krw: string;
+}
+
+interface MachineEntry {
+  unit_price_krw: string;
+  hours_per_unit: string;
+  cut_unit_krw: string;
+  correction: string;
+}
+
+interface MachineRow {
+  code: string;
+  name: string;
+  spec: string;
+  design?: Money;
+  execution?: Money;
+  note?: string;
+}
+
+interface ExecutionRow {
+  item_no: string;
+  name: string;
+  spec: string;
+  unit: string;
+  quantity: string | null;
+  is_group: boolean;
+  in_bill: boolean;
+  amount_krw: string | null;
+  execution_quantity?: string;
+  execution_unit_price_krw?: string;
+  execution_amount_krw?: string;
+  execution_note?: string;
+}
+
+interface Settings {
+  machines: Record<string, MachineEntry>;
+  quantities: Record<string, string>;
+}
+
+interface ExecutionDto {
+  status: string;
+  message?: string;
+  rows: ExecutionRow[];
+  machines: MachineRow[];
+  totals: { design: Money; execution: Money };
+  settings: Settings;
+  fields: { cut_units: string[]; corrections: { key: string; label: string }[] };
+  bill_missing_count: number;
+  limit_note: string;
+}
+
+const STYLE_ID = "b09-execution-styles";
+function injectStyles(): void {
+  if (document.getElementById(STYLE_ID)) return;
+  const style = document.createElement("style");
+  style.id = STYLE_ID;
+  style.textContent = `
+.b09ex { display: flex; flex-direction: column; gap: 8px; height: 100%; min-height: 0; }
+.b09ex__meta { font-size: 12px; color: var(--color-text-secondary); }
+.b09ex__warn { font-size: 12px; color: var(--color-warning-text, #8a5a00); }
+.b09ex__scroll { flex: 1; overflow: auto; min-height: 0; display: flex; flex-direction: column; gap: 12px; }
+.b09ex__table { border-collapse: collapse; font-size: 12px; white-space: nowrap; }
+.b09ex__table th, .b09ex__table td { border: 1px solid var(--color-border); padding: 2px 6px; }
+.b09ex__table td.num { text-align: right; font-variant-numeric: tabular-nums; }
+.b09ex__table tr.is-group td { font-weight: 600; }
+.b09ex__table input { width: 7em; text-align: right; }
+.b09ex__table input.is-changed { font-weight: 600; }
+.b09ex__panel { display: flex; flex-direction: column; gap: 6px; font-size: 12px; font-variant-numeric: tabular-nums; }
+`;
+  document.head.append(style);
+}
+
+function el<K extends keyof HTMLElementTagNameMap>(
+  tag: K,
+  className = "",
+  text = "",
+): HTMLElementTagNameMap[K] {
+  const node = document.createElement(tag);
+  if (className) node.className = className;
+  if (text) node.textContent = text;
+  return node;
+}
+
+function won(value: string | null | undefined): string {
+  if (value === null || value === undefined || value === "") return "";
+  const n = Number(value);
+  return Number.isFinite(n) ? n.toLocaleString("ko-KR") : value;
+}
+
+/** 프로젝트별 입력 캐시 — [저장] 전 값(지침 5장 · 자동저장 없음). */
+const drafts = new Map<string, Settings>();
+
+function draftOf(projectId: string, data: ExecutionDto): Settings {
+  let draft = drafts.get(projectId);
+  if (!draft) {
+    draft = {
+      machines: structuredClone(data.settings.machines),
+      quantities: { ...data.settings.quantities },
+    };
+    drafts.set(projectId, draft);
+  }
+  return draft;
+}
+
+function endpoint(projectId: string): string {
+  return `${API_BASE_URL}/projects/${encodeURIComponent(projectId)}/estimation/execution`;
+}
+
+async function fetchExecution(projectId: string): Promise<ExecutionDto> {
+  const response = await fetch(endpoint(projectId), { credentials: "include" });
+  const body = (await response.json()) as ExecutionDto;
+  if (!response.ok) throw new Error(body.message ?? `HTTP ${response.status}`);
+  return body;
+}
+
+async function saveExecution(projectId: string, values: Settings): Promise<void> {
+  const response = await fetch(endpoint(projectId), {
+    method: "PUT",
+    credentials: "include",
+    headers: { "Content-Type": "application/json" },
+    body: JSON.stringify(values),
+  });
+  const body = (await response.json()) as { message?: string };
+  if (!response.ok) throw new Error(body.message ?? `HTTP ${response.status}`);
+}
+
+function drawPanel(ctx: B09TabContext, data: ExecutionDto, reload: () => void): void {
+  const projectId = ctx.projectId as string;
+  const box = el("div", "b09ex__panel");
+  box.append(
+    createButton({
+      label: "저장",
+      onClick: async () => {
+        try {
+          await saveExecution(projectId, draftOf(projectId, data));
+          drafts.delete(projectId);
+          showToast("실행예산 저장 — 설계·계약 내역은 그대로", "success");
+          reload();
+        } catch (error) {
+          showToast(error instanceof Error ? error.message : "저장 못 함", "error");
+        }
+      },
+    }),
+  );
+  const t = data.totals;
+  for (const [label, part] of [
+    ["재료비", "material"],
+    ["노무비", "labor"],
+    ["경비", "expense"],
+    ["직접공사비", "total"],
+  ] as const) {
+    box.append(
+      el(
+        "div",
+        "",
+        `${label} ${won(t.design[`${part}_krw`])} → ${won(t.execution[`${part}_krw`])}`,
+      ),
+    );
+  }
+  ctx.panel.append(box);
+}
+
+function input(value: string, onInput: (value: string) => void): HTMLInputElement {
+  const node = el("input");
+  node.type = "number";
+  node.min = "0";
+  node.value = value;
+  node.addEventListener("input", () => onInput(node.value));
+  return node;
+}
+
+function select(
+  options: { key: string; label: string }[],
+  value: string,
+  onChange: (value: string) => void,
+): HTMLSelectElement {
+  const node = el("select");
+  for (const option of options) {
+    const item = el("option", "", option.label);
+    item.value = option.key;
+    node.append(item);
+  }
+  node.value = value;
+  node.addEventListener("change", () => onChange(node.value));
+  return node;
+}
+
+/** 중기 실행단가 표 — 사용료가 빈 중기는 설계 사용료 그대로. */
+function drawMachines(data: ExecutionDto, draft: Settings): HTMLElement {
+  const box = el("div");
+  box.append(el("strong", "", `시간/단위당 중기실행단가 — 중기 ${data.machines.length}종`));
+  const table = el("table", "b09ex__table");
+  const head = el("tr");
+  for (const label of [
+    "코드",
+    "명칭",
+    "규격",
+    "최초 노무비",
+    "최초 재료비",
+    "최초 경비",
+    "최초 계",
+    "1단위당 중기사용료(원)",
+    "1단위 = 시간",
+    "절사",
+    "차액 보정",
+    "실행 노무비",
+    "실행 재료비",
+    "실행 경비",
+    "실행 계",
+    "비고",
+  ]) {
+    head.append(el("th", "", label));
+  }
+  table.append(head);
+  const cuts = data.fields.cut_units.map((unit) => ({
+    key: unit,
+    label: `${won(unit)}원 미만절사`,
+  }));
+  for (const machine of data.machines) {
+    const entry = (): MachineEntry =>
+      (draft.machines[machine.code] ??= {
+        unit_price_krw: "",
+        hours_per_unit: "",
+        cut_unit_krw: "1",
+        correction: "basic",
+      });
+    const saved = draft.machines[machine.code];
+    const tr = el("tr");
+    const d = machine.design;
+    const x = machine.execution;
+    tr.append(
+      el("td", "", machine.code),
+      el("td", "", machine.name),
+      el("td", "", machine.spec ?? ""),
+      el("td", "num", won(d?.labor_krw)),
+      el("td", "num", won(d?.material_krw)),
+      el("td", "num", won(d?.expense_krw)),
+      el("td", "num", won(d?.total_krw)),
+    );
+    const cells: HTMLElement[] = [
+      input(saved?.unit_price_krw ?? "", (v) => (entry().unit_price_krw = v)),
+      input(saved?.hours_per_unit ?? "", (v) => (entry().hours_per_unit = v)),
+      select(cuts, saved?.cut_unit_krw ?? "1", (v) => (entry().cut_unit_krw = v)),
+      select(
+        data.fields.corrections,
+        saved?.correction ?? "basic",
+        (v) => (entry().correction = v),
+      ),
+    ];
+    for (const cell of cells) {
+      const td = el("td");
+      td.append(cell);
+      tr.append(td);
+    }
+    tr.append(
+      el("td", "num", won(x?.labor_krw)),
+      el("td", "num", won(x?.material_krw)),
+      el("td", "num", won(x?.expense_krw)),
+      el("td", "num", won(x?.total_krw)),
+      el("td", "", machine.note ?? ""),
+    );
+    table.append(tr);
+  }
+  box.append(table);
+  return box;
+}
+
+function drawBill(data: ExecutionDto, draft: Settings): HTMLElement {
+  const box = el("div");
+  box.append(el("strong", "", "실행예산 내역 — 최초수량 → 실행수량"));
+  const table = el("table", "b09ex__table");
+  const head = el("tr");
+  for (const label of [
+    "공종번호",
+    "명칭",
+    "규격",
+    "단위",
+    "최초수량",
+    "금액(설계)",
+    "실행수량",
+    "실행 단가",
+    "실행 금액",
+    "비고",
+  ]) {
+    head.append(el("th", "", label));
+  }
+  table.append(head);
+  for (const row of data.rows) {
+    const tr = el("tr", row.is_group ? "is-group" : "");
+    tr.append(
+      el("td", "", row.item_no),
+      el("td", "", row.name),
+      el("td", "", row.spec ?? ""),
+      el("td", "", row.unit ?? ""),
+      el("td", "num", row.quantity ?? ""),
+      el("td", "num", won(row.amount_krw)),
+    );
+    const cell = el("td");
+    if (!row.is_group && row.in_bill && row.execution_quantity !== undefined) {
+      const qty = input(draft.quantities[row.item_no] ?? row.execution_quantity, (v) => {
+        if (v === "" || v === row.quantity) delete draft.quantities[row.item_no];
+        else draft.quantities[row.item_no] = v;
+      });
+      qty.step = "any";
+      qty.classList.toggle("is-changed", row.item_no in draft.quantities);
+      cell.append(qty);
+    }
+    tr.append(
+      cell,
+      el("td", "num", won(row.execution_unit_price_krw)),
+      el("td", "num", won(row.execution_amount_krw)),
+      el("td", "", row.execution_note ?? ""),
+    );
+    table.append(tr);
+  }
+  box.append(table);
+  return box;
+}
+
+function drawBody(ctx: B09TabContext, data: ExecutionDto): void {
+  const draft = draftOf(ctx.projectId as string, data);
+  const wrap = el("div", "b09ex");
+  wrap.append(el("div", "b09ex__warn", `⚠ ${data.limit_note}`));
+  if (data.bill_missing_count) {
+    wrap.append(
+      el(
+        "div",
+        "b09ex__warn",
+        `⚠ 설계 내역 ${L("B09_Sheet_Missing")} ${data.bill_missing_count}${L("B09_Sheet_Count")} — 실행단가도 못 섬`,
+      ),
+    );
+  }
+  wrap.append(
+    el("div", "b09ex__meta", "1단위당 중기사용료를 비우면 설계 사용료 그대로 — [저장]하면 반영"),
+  );
+  const scroll = el("div", "b09ex__scroll");
+  scroll.append(drawMachines(data, draft), drawBill(data, draft));
+  wrap.append(scroll);
+  ctx.body.append(wrap);
+}
+
+function render(ctx: B09TabContext): void {
+  injectStyles();
+  if (!ctx.projectId) {
+    ctx.body.append(el("div", "b09ex__meta", "프로젝트를 고르세요"));
+    return;
+  }
+  const load = (): void => {
+    ctx.body.replaceChildren(el("div", "b09ex__meta", "실행예산 계산 중…"));
+    ctx.panel.replaceChildren();
+    fetchExecution(ctx.projectId as string)
+      .then((data) => {
+        ctx.body.replaceChildren();
+        drawPanel(ctx, data, load);
+        drawBody(ctx, data);
+      })
+      .catch((error: unknown) => {
+        ctx.body.replaceChildren(
+          el(
+            "div",
+            "b09ex__warn",
+            `실행예산을 세우지 못함 — ${error instanceof Error ? error.message : ""}`,
+          ),
+        );
+      });
+  };
+  load();
+}
+
+export const executionTab: B09Tab = {
+  key: "execution",
+  label: () => L("B09_Estimation_Tab_Execution"),
+  render,
+};
diff --git a/main.py b/main.py
index b3cc9ca7..73b46797 100644
--- a/main.py
+++ b/main.py
@@ -66,6 +66,7 @@ from B08_Quantity.B08_Quantity_Router_Material import router as b08_material_rou
 from B08_Quantity.B08_Quantity_Router_StructureSheet import router as b08_structure_sheet_router
 from B09_Estimation.B09_Estimation_Router import router as b09_estimation_router
 from B09_Estimation.B09_Estimation_Router_Contract import router as b09_contract_router
+from B09_Estimation.B09_Estimation_Router_Execution import router as b09_execution_router
 from B09_Estimation.B09_Estimation_Router_CostSheet import router as b09_cost_sheet_router
 from B09_Estimation.B09_Estimation_Router_Edits import router as b09_edits_router
 from B09_Estimation.B09_Estimation_Router_Factors import router as b09_factors_router
@@ -642,6 +643,7 @@ app.include_router(b08_structure_sheet_router, dependencies=protected_with_compa
 app.include_router(b09_estimation_router, dependencies=protected_with_company)
 app.include_router(b09_cost_sheet_router, dependencies=protected_with_company)
 app.include_router(b09_contract_router, dependencies=protected_with_company)
+app.include_router(b09_execution_router, dependencies=protected_with_company)
 app.include_router(b09_edits_router, dependencies=protected_with_company)
 app.include_router(b09_factors_router, dependencies=protected_with_company)
 # 개발 전용 잠금 해제 — 다른 라우터와 **같은 보호**를 받는다(로그인·회사·프로젝트 접근).
diff --git a/resources/tester/test_b09_execution.py b/resources/tester/test_b09_execution.py
new file mode 100644
index 00000000..8f6ae88c
--- /dev/null
+++ b/resources/tester/test_b09_execution.py
@@ -0,0 +1,168 @@
+"""실행예산 단계 — 설계 → 실행예산 **구조**가 서는가 (PLAN 12장 · 2026-09-14 브레인 배정).
+
+⚠ 값이 맞는지는 못 잰다 — 실행예산 표본 0건(STmate 27번 §9 · 35번). 여기서 재는 것:
+    ① 시간당 실행단가 = 1단위당 사용료 ÷ 시간 → 설계 성분 비율 → 성분마다 절사 → 차액 보정
+    ② 「기본보정」은 뜻 미확인 — 차액을 안 몰고 남김
+    ③ 중기(X)를 갈아 끼운 **복사본**으로 일위대가 다시 조립 · 설계 단가표·입력 줄 불변
+    ④ 실행수량 · 조립값과 다른 줄은 설계 단가 + 까닭 · 묶음 줄 합 · 틀린 칸 거름
+"""
+
+from __future__ import annotations
+
+import copy
+import sys
+from decimal import Decimal
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[2]
+sys.path.insert(0, str(ROOT))
+
+from B09_Estimation.B09_Estimation_Execution import (  # noqa: E402
+    clean_settings,
+    execution_bill,
+    execution_hourly,
+)
+from B09_Estimation.B09_Estimation_PriceBook import (  # noqa: E402
+    Money3,
+    PriceBook,
+    PriceDetail,
+    PriceKind,
+    PriceTitle,
+)
+from B09_Estimation.B09_Estimation_UnitPrice import UnitPriceBuild  # noqa: E402
+
+DESIGN_X = Money3(material=Decimal(2000), labor=Decimal(3000), expense=Decimal(1500))
+
+
+def _parts(money: Money3) -> tuple[str, str, str]:
+    return (str(money.material), str(money.labor), str(money.expense))
+
+
+def test_시간당_실행단가를_설계_성분_비율로_가르고_차액을_고른_비목에() -> None:
+    # 80,000원/일 ÷ 8시간 = 10,000 · 비율 2000:3000:1500 → 3076.9 / 4615.3 / 2307.6 → 절사 합 9,998
+    money, diff, note = execution_hourly(DESIGN_X, Decimal(80000), Decimal(8), Decimal(1), "labor")
+    assert _parts(money) == ("3076", "4617", "2307") and diff == 2 and "노무비" in note
+    money, _, _ = execution_hourly(DESIGN_X, Decimal(80000), Decimal(8), Decimal(100), "expense")
+    assert _parts(money) == ("3000", "4600", "2400")  # 100원 미만 절사 · 차액 100 → 경비
+
+
+def test_기본보정은_뜻_미확인이라_차액을_남긴다() -> None:
+    money, diff, note = execution_hourly(DESIGN_X, Decimal(80000), Decimal(8), Decimal(1), "basic")
+    assert money.total == 9998 and diff == 2 and "기본보정" in note
+
+
+def _build() -> UnitPriceBuild:
+    """중기 X-G(연료 2 · 운전원 1 · 취득가 0.0003) · B-T(X-G 0.5 + 노임 1) · B-N(연료만)."""
+    book = PriceBook()
+    for code, kind, price in (
+        ("M-F", PriceKind.MATERIAL, "1000"),
+        ("L-O", PriceKind.LABOR, "3000"),
+        ("L-B", PriceKind.LABOR, "2000"),
+        ("S-G", PriceKind.MACHINE_BASE, "5000000"),
+    ):
+        slots = [None] * 6
+        slots[5] = Decimal(price)
+        book.add_title(PriceTitle(code=code, kind=kind, name=code, slots=slots))
+    book.add_title(PriceTitle(code="X-G", kind=PriceKind.MACHINE_HOURLY, name="굴삭기"))
+    book.add_title(PriceTitle(code="B-T", kind=PriceKind.UNIT_PRICE, name="흙깎기"))
+    book.add_title(PriceTitle(code="B-N", kind=PriceKind.UNIT_PRICE, name="자재만"))
+    for parent, ref, qty in (
+        ("X-G", "M-F", "2"),
+        ("X-G", "L-O", "1"),
+        ("X-G", "S-G", "0.0003"),
+        ("B-T", "X-G", "0.5"),
+        ("B-T", "L-B", "1"),
+        ("B-N", "M-F", "1"),
+    ):
+        book.add_detail(PriceDetail(parent, ref, Decimal(qty)))
+    return UnitPriceBuild(book=book)
+
+
+def _line(item_no: str, code: str, unit: tuple[str, str, str], qty: str = "3") -> dict:
+    return {
+        "item_no": item_no,
+        "is_group": False,
+        "in_bill": True,
+        "quantity": qty,
+        "price_code": code,
+        "unit_material_krw": unit[0],
+        "unit_labor_krw": unit[1],
+        "unit_expense_krw": unit[2],
+    }
+
+
+ROWS = [
+    {"item_no": "2", "is_group": True, "in_bill": True},
+    _line("2.1", "B-T", ("1000", "3500", "750")),  # 설계 = 조립값
+    _line("2.2", "B-N", ("1000", "0", "0")),  # 중기 없음
+    _line("2.3", "B-T", ("1200", "3500", "750")),  # 수동 단가 — 조립값과 다름
+]
+SETTINGS = {
+    "machines": {
+        "X-G": {
+            "unit_price_krw": "80000",
+            "hours_per_unit": "8",
+            "cut_unit_krw": "1",
+            "correction": "labor",
+        }
+    },
+    "quantities": {"2.2": "5"},
+}
+
+
+def test_중기를_갈아_끼운_복사본으로_다시_조립하고_설계는_그대로() -> None:
+    build = _build()
+    before = (build.book.resolve("X-G"), build.book.resolve("B-T"), len(build.book.titles))
+    rows_before = copy.deepcopy(ROWS)
+    result = execution_bill(ROWS, clean_settings(SETTINGS)[0], build=build)
+    assert (build.book.resolve("X-G"), build.book.resolve("B-T"), len(build.book.titles)) == before
+    assert ROWS == rows_before
+    rows = {row["item_no"]: row for row in result["rows"]}
+    # X-G 실행 3076/4617/2307 × 0.5 = 1538 / 2308.5 / 1153.5 + 노임 2000 → 원 미만 절사
+    assert (
+        rows["2.1"]["execution_unit_material_krw"],
+        rows["2.1"]["execution_unit_labor_krw"],
+        rows["2.1"]["execution_unit_expense_krw"],
+    ) == ("1538", "4308", "1153")
+    assert "X-G" in rows["2.1"]["execution_note"]
+    machine = result["machines"][0]
+    assert machine["code"] == "X-G" and machine["execution"]["total_krw"] == "10000"
+    assert machine["design"]["total_krw"] == "6500"
+
+
+def test_실행수량과_중기_없는_줄() -> None:
+    rows = {r["item_no"]: r for r in execution_bill(ROWS, SETTINGS, build=_build())["rows"]}
+    assert (
+        rows["2.2"]["execution_quantity"] == "5" and rows["2.2"]["execution_amount_krw"] == "5000"
+    )
+    assert rows["2.2"]["execution_note"] == "" and rows["2.1"]["execution_quantity"] == "3"
+
+
+def test_조립값과_다른_줄은_설계_단가와_까닭() -> None:
+    row = execution_bill(ROWS, SETTINGS, build=_build())["rows"][3]
+    assert row["execution_unit_material_krw"] == "1200" and "못 얹음" in row["execution_note"]
+
+
+def test_설정이_없으면_설계와_같고_묶음_줄_합() -> None:
+    result = execution_bill(ROWS, {}, build=_build())
+    assert result["totals"]["design"] == result["totals"]["execution"]
+    group = result["rows"][0]
+    children = [r for r in result["rows"] if not r.get("is_group")]
+    assert Decimal(group["execution_amount_krw"]) == sum(
+        Decimal(r["execution_amount_krw"]) for r in children
+    )
+
+
+def test_틀린_칸은_거른다() -> None:
+    cleaned, errors = clean_settings(
+        {
+            "machines": {
+                "X-A": {"unit_price_krw": ""},
+                "X-B": {"unit_price_krw": "100", "hours_per_unit": "0"},
+                "X-C": {"unit_price_krw": "100", "hours_per_unit": "8", "cut_unit_krw": "7"},
+            },
+            "quantities": {"1.1": "-1", "1.2": ""},
+        }
+    )
+    assert len(errors) == 2 and list(cleaned["machines"]) == ["X-C"]
+    assert cleaned["machines"]["X-C"]["cut_unit_krw"] == "1" and cleaned["quantities"] == {}
diff --git a/ui_template/ui_template_locale_b4.ts b/ui_template/ui_template_locale_b4.ts
index 70a5edf9..ddece2fe 100644
--- a/ui_template/ui_template_locale_b4.ts
+++ b/ui_template/ui_template_locale_b4.ts
@@ -9,4 +9,5 @@
 export const ui_locales_b4 = {
   B09_Estimation_Tab_RateTable: ["제비율 요율표", "Overhead Rate Table"],
   B09_Estimation_Tab_Contract: ["계약내역", "Contract Bill"],
+  B09_Estimation_Tab_Execution: ["실행예산", "Execution Budget"],
 } as const;