feat(cpa): customer profitability MVP P0-a/b - revenue caliber single source + snapshot table + 9-card tri-state

Task: finance-20261003-cpa-customer-profitability-mvp-fullstack (P0-a / P0-b)

- backend/app/utils/cpa_caliber.py (new): single source of truth for
  customer-level revenue aggregation from zxt_masterbill. Reused by
  alert_rules._customer_revenue_shares (dedupe: no second implementation).
- backend/scripts/migrate_cpa_snapshot_20261004.py (new): idempotent DDL for
  customer_profitability_snapshot (UNIQUE entity_id+period+unit_id),
  --check / --apply / --rollback / --status / --show-create + journal.
- backend/scripts/kpi_customer_profitability_deriver.py (new): monthly
  snapshot + kpi_values upsert (single transaction, idempotent).
  fail-closed: cogs_alloc / chan_sub / contrib / contrib_rate stay NULL and
  are never written as 0 or as an apportioned value.
- backend/scripts/sql/cpa_kpi_defs_20261004.sql (new): C_CUST_REVENUE and
  C_CUST_COUNT active; 5 P1 codes registered inactive with fail-closed reason.
- backend/app/api/customer_dashboard.py: new read-only endpoint
  GET /api/cma/customer-dashboard/standard-indicators returning the 9-card
  tri-state (value / no_data / undefined). Reads kpi_definitions via raw SQL
  to stay decoupled from the in-flight KPI direction DDL.
- frontend/src/views/CustomerDashboard.vue: 9-card panel rendering the three
  states (never renders an empty value as 0).

Anchor check 2026-01..09 (offline sqlite rehearsal, ALL_PASS=true):
73 customers / 4883.52 wan / top1 25.3835 / top2 23.4905 / top4 63.3249 /
top10 81.7675 - all six match the task acceptance anchors.

No production write and no deploy in this commit; release is gated.

backend/scripts/sql/cpa_kpi_defs_20261004.sql

@@ -0,0 +1,123 @@
+-- CMA 客户获利能力（CPA / Customer Profitability）KPI 定义 — 2026-10-04
+-- 任务: finance-20261003-cpa-customer-profitability-mvp-fullstack（P0-a；派单方 财务Bot，放行 任总 2026-10-03 18:17 CST DM「立」）
+-- 主体范围: 陕西酣客 entity_id=1（zxt_masterbill 唯一有数主体）
+-- 口径裁定与失败原因: 见 backend/app/utils/cpa_caliber.py 与
+--   backend/scripts/kpi_customer_profitability_deriver.py 头部文档
+--
+-- 动作:
+--   ① 新增 C_CUST_REVENUE   客户收入（万元）      status=active  ← 派生器当即可供值
+--   ② 新增 C_CUST_COUNT     客户数（个）          status=active  ← 派生器当即可供值
+--   ③ 新增 5 条 P1 定义（fail-closed，**不供值**）status=inactive ← 口径已登记，待数据/裁定
+--       C_CUST_COGS_ALLOC / C_CUST_CHAN_SUB / C_CUST_CONTRIB / C_CUST_CONTRIB_RATE / C_CUST_AVG_CONTRIB
+--       （inactive 而非 active：避免「有定义无值」在看板上伪装成「无数据」，P0-b 三态按「未定义·待建」显示）
+--   * C_CUST_CONCENTRATION 复用既有 kpi_id=23（formula 前5大客户收入/总收入×100%），本 SQL 不新增/不改名；
+--     其 2026-01~09 九期现网值（source_batch finance-20261002-kpi6, verified）**原样保留**，派生器只补缺口期次。
+--
+-- 幂等: NOT EXISTS 守卫，可安全重跑（重跑=零副作用）
+-- 注意: (entity_id, kpi_code) 唯一键 uk_entity_kpi
+
+-- ① 客户收入（万元）
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_REVENUE', '客户收入', 'customer', 'customer_profitability',
+ 'Σ 客户销售额（万元）',
+ '期内客户收入合计 = Σ zxt_masterbill.sum_money（entity_id=1, unit_id>0, sum_money>0, bill_date 期内）÷10000；'
+ '口径单一事实源 app/utils/cpa_caliber.py（与客户集中度预警同源）',
+ 'erp', '智享通销售单据 zxt_masterbill（unit_id=往来单位/客户）', '财务部', 'monthly', '万元', 'amount',
+ 'strategic', 'active', 'Epic2', 'fullstack-bot',
+ '{"source_ids": [], "deriver": "scripts/kpi_customer_profitability_deriver.py", "basis": "zxt_masterbill.sum_money(含税原值)"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_REVENUE') AS t);
+
+-- ② 客户数（个）
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_COUNT', '客户数', 'customer', 'customer_profitability',
+ '期内活跃客户数（个）',
+ '期内 zxt_masterbill 活跃往来单位数（unit_id 去重；含极小金额客户，与客户收入聚合同过滤）',
+ 'erp', '智享通销售单据 zxt_masterbill', '财务部', 'monthly', '个', 'number',
+ 'strategic', 'active', 'Epic2', 'fullstack-bot',
+ '{"source_ids": [], "deriver": "scripts/kpi_customer_profitability_deriver.py"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_COUNT') AS t);
+
+-- ③ P1 fail-closed 定义（口径已登记，供值待裁定/待打标；status=inactive）
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_COGS_ALLOC', '客户销货成本(分摊)', 'customer', 'customer_profitability',
+ '客户收入 × 公司整体销货成本率(5401÷5001)',
+ '【P1 fail-closed 未供值】基数口径未决：客户收入基座 zxt_masterbill 含税单据流（2026-01~09=4,883.52万）'
+ '与凭证账 5401/5001（收入量级~900万）相差约5.4×，直接相乘无经济意义；且须与「统一后的 CVP 变动成本口径」'
+ '（finance-20261003-cvp-fix-and-bohai-coverage 第⑤项）一致 ⇒ 待财务裁定基数后落值。禁写 0/分摊值。',
+ 'derived', '待建（scripts/kpi_customer_profitability_deriver.py 已留位）', '财务部', 'monthly', '万元', 'amount',
+ 'strategic', 'inactive', 'Epic2', 'fullstack-bot',
+ '{"fail_closed": true, "reason_code": "cogs_base_undecided", "pending_on": "finance-20261003-cvp-fix-and-bohai-coverage#5"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_COGS_ALLOC') AS t);
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_CHAN_SUB', '客户渠道补贴', 'customer', 'customer_profitability',
+ 'Σ 客户专属渠道补贴',
+ '【P1 fail-closed 未供值】571103 渠道补贴目前仅有总额、不可按客户/渠道拆分；须先落「渠道补贴台账」'
+ '（人员/渠道/客户 × 期间 × 金额）再取值。禁按收入占比硬摊。',
+ 'derived', '待建（渠道补贴打标台账）', '财务部', 'monthly', '万元', 'amount',
+ 'strategic', 'inactive', 'Epic2', 'fullstack-bot',
+ '{"fail_closed": true, "reason_code": "channel_subsidy_untagged"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_CHAN_SUB') AS t);
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_CONTRIB', '客户贡献毛利', 'customer', 'customer_profitability',
+ '客户收入 − 客户销货成本(分摊) − 客户专属渠道补贴',
+ '【P1 fail-closed 未供值】依赖 C_CUST_COGS_ALLOC 与 C_CUST_CHAN_SUB，二者皆未落值 ⇒ 不计算、不写 0。',
+ 'derived', '待建', '财务部', 'monthly', '万元', 'amount',
+ 'strategic', 'inactive', 'Epic2', 'fullstack-bot',
+ '{"fail_closed": true, "reason_code": "depends_on_cogs_alloc_and_chan_sub"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_CONTRIB') AS t);
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_CONTRIB_RATE', '客户贡献毛利率', 'customer', 'customer_profitability',
+ '客户贡献毛利 ÷ 客户收入 × 100%',
+ '【P1 fail-closed 未供值】依赖 C_CUST_CONTRIB ⇒ 不计算。',
+ 'derived', '待建', '财务部', 'monthly', '%', 'ratio',
+ 'strategic', 'inactive', 'Epic2', 'fullstack-bot',
+ '{"fail_closed": true, "reason_code": "depends_on_contrib"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_CONTRIB_RATE') AS t);
+
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_calc_type,
+ kpi_level, status, epic, bot_source, data_source_config)
+SELECT 1, 'C_CUST_AVG_CONTRIB', '客户平均贡献值', 'customer', 'customer_profitability',
+ '期内客户贡献毛利合计 ÷ 期内活跃客户数',
+ '【P1 fail-closed 未供值】依赖 C_CUST_CONTRIB ⇒ 不计算。页面「客户平均贡献值」卡即此码；'
+ 'P0 阶段按「未定义·待建」显示（定义已登记但 inactive）。',
+ 'derived', '待建', '财务部', 'monthly', '万元', 'amount',
+ 'strategic', 'inactive', 'Epic2', 'fullstack-bot',
+ '{"fail_closed": true, "reason_code": "depends_on_contrib"}'
+FROM DUAL
+WHERE NOT EXISTS (SELECT 1 FROM (SELECT id FROM kpi_definitions
+                                WHERE entity_id = 1 AND kpi_code = 'C_CUST_AVG_CONTRIB') AS t);