feat(P1-1): KPI单值人工录入 — 新增POST /kpis/{id}/values + 前端录入弹窗

M02绩效管理闭环工具：客户/流程/学习层台账数据可直接在KPI详情录入
- 后端: 单值录入(期间+实际值), 同期间重复自动更新, 来源=manual/verified
- 前端: 历史数据Tab新增'录入数据'按钮+弹窗(期间选择+数值输入)
- 验证: C_SATISFACTION 2026-08录入85→更新88, 历史数据联动显示

backend/app/api/kpis.py

@@ -9,7 +9,7 @@ import json
 from app.database import get_db
 from app.deps import get_entity_id
 from app.auth_middleware import require_auth, require_role, filter_kpis_by_role, kpi_visible_dims
-from app.models import StrategicMap, MapObjective, KPIDefinition, KPIValue, KPIAlert, OperationLog, Entity, KPICausality, KPIHierarchy
+from app.models import StrategicMap, MapObjective, KPIDefinition, KPIValue, KPIAlert, OperationLog, Entity, KPICausality, KPIHierarchy, User
 from app.api.kpi_governance import validate_kpi_payload, kpi_issues_message
 
 router = APIRouter(prefix="/api/cma/kpis", tags=["KPI字典"],
@@ -475,6 +475,56 @@ def get_kpi_causality_chain(
 # 动态路由（必须在静态路由之后）
 # ============================================================
 
+@router.post("/{kpi_id}/values")
+def create_kpi_value(
+    kpi_id: int,
+    data: dict,
+    db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id),
+    current_user: User = Depends(require_auth),
+):
+    """录入KPI单值（人工数据录入，用于客户/流程/学习层台账数据）
+    Body: {period: '2026-08', actual_value: 85}
+    """
+    kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()
+    if not kpi:
+        raise HTTPException(404, "KPI不存在")
+    if kpi.entity_id != entity_id:
+        raise HTTPException(404, "KPI不存在")
+
+    period = data.get("period")
+    actual_value = data.get("actual_value")
+    if not period or actual_value is None:
+        raise HTTPException(400, "缺少必要参数: period, actual_value")
+
+    # 同一期间重复录入 → 更新
+    existing = db.query(KPIValue).filter(
+        KPIValue.kpi_id == kpi_id,
+        KPIValue.period == period,
+        KPIValue.source_type == "manual",
+    ).first()
+    if existing:
+        existing.actual_value = float(actual_value)
+        existing.data_status = "verified"
+        existing.remark = f"人工录入(更新) by {current_user.username}"
+        db.commit()
+        return {"message": "已更新", "id": existing.id}
+
+    new_val = KPIValue(
+        kpi_id=kpi_id,
+        entity_id=entity_id,
+        period=period,
+        actual_value=float(actual_value),
+        source_type="manual",
+        source_batch=f"manual-{current_user.username}-{datetime.now().strftime('%Y%m%d')}",
+        data_status="verified",
+        remark=f"人工录入 by {current_user.username}",
+    )
+    db.add(new_val)
+    db.commit()
+    return {"message": "已录入", "id": new_val.id, "period": period, "actual_value": float(actual_value)}
+
+
 @router.get("/{kpi_id}")
 def get_kpi(kpi_id: int, db: Session = Depends(get_db), entity_id: int = Depends(get_entity_id)):
     kpi = db.query(KPIDefinition).filter(KPIDefinition.id == kpi_id).first()