init: 管理会计OS初始代码

包含前后端完整代码：
- 前端：Vue3+Vite+ElementPlus
- 后端：FastAPI+SQLAlchemy
- 模块：驾驶舱/KPI/战略地图/预警/预算/成本/预测/改善行动
- 当前版本：v1.0.0

backend/app/api/predict.py

@@ -0,0 +1,98 @@
+"""预测模拟API — 管理会计OS"""
+import logging
+from fastapi import APIRouter, HTTPException
+from app.utils.predict_engine import (
+    cvp_analysis, npv, irr,
+    sensitivity_analysis, scenario_analysis,
+)
+
+logger = logging.getLogger("cma.predict")
+router = APIRouter(prefix="/api/cma/predict", tags=["预测模拟"])
+
+
+@router.post("/cvp")
+def api_cvp_analysis(data: dict):
+    """CVP本量利分析"""
+    try:
+        result = cvp_analysis(
+            unit_price=float(data.get("unit_price", 0)),
+            unit_variable_cost=float(data.get("unit_variable_cost", 0)),
+            fixed_cost=float(data.get("fixed_cost", 0)),
+            target_profit=float(data["target_profit"]) if data.get("target_profit") else None,
+            actual_volume=float(data["actual_volume"]) if data.get("actual_volume") else None,
+        )
+        return result
+    except Exception as e:
+        raise HTTPException(400, f"CVP计算失败: {str(e)}")
+
+
+@router.post("/investment")
+def api_investment_analysis(data: dict):
+    """投资决策分析（NPV/IRR/回收期）"""
+    try:
+        initial = float(data.get("initial_investment", 0))
+        rate = float(data.get("discount_rate", 10))
+        cash_flows = [float(cf) for cf in data.get("cash_flows", [])]
+
+        if not cash_flows:
+            raise HTTPException(400, "现金流列表不能为空")
+
+        npv_result = npv(initial, cash_flows, rate)
+        irr_result = irr(initial, cash_flows)
+
+        return {
+            "npv_analysis": npv_result,
+            "irr_analysis": irr_result,
+        }
+    except HTTPException:
+        raise
+    except Exception as e:
+        raise HTTPException(400, f"投资决策计算失败: {str(e)}")
+
+
+@router.post("/sensitivity")
+def api_sensitivity_analysis(data: dict):
+    """敏感性分析"""
+    try:
+        result = sensitivity_analysis(
+            base_revenue=float(data.get("base_revenue", 0)),
+            base_cost=float(data.get("base_cost", 0)),
+            base_profit=float(data["base_profit"]) if data.get("base_profit") else None,
+            step=int(data.get("step", 5)),
+            max_step=int(data.get("max_step", 20)),
+        )
+        return result
+    except Exception as e:
+        raise HTTPException(400, f"敏感性分析失败: {str(e)}")
+
+
+@router.post("/scenario")
+def api_scenario_analysis(data: dict):
+    """情景模拟"""
+    try:
+        optimistic = data.get("optimistic", {})
+        pessimistic = data.get("pessimistic", {})
+        base = data.get("base", {})
+
+        if not all([optimistic, pessimistic, base]):
+            raise HTTPException(400, "需要提供乐观/中性/悲观三个情景的参数")
+
+        result = scenario_analysis(
+            optimistic={
+                "revenue": float(optimistic.get("revenue", 0)),
+                "cost": float(optimistic.get("cost", 0)),
+            },
+            pessimistic={
+                "revenue": float(pessimistic.get("revenue", 0)),
+                "cost": float(pessimistic.get("cost", 0)),
+            },
+            base={
+                "revenue": float(base.get("revenue", 0)),
+                "cost": float(base.get("cost", 0)),
+            },
+        )
+        return result
+    except HTTPException:
+        raise
+    except Exception as e:
+        raise HTTPException(400, f"情景模拟失败: {str(e)}")