feat: CMA P1+P2 Round1 — 成本法对比+杜邦分析+本量利

backend/app/api/cost.py

@@ -202,6 +202,68 @@ def cost_breakdown(product_code: str = Query(...),
     return get_cost_breakdown(product_code, period)
 
 
+@router.get("/comparison")
+def cost_method_comparison(entity: str = Query("hanke")):
+    """三种成本法对比分析：传统/变动/作业成本法 (CMA P1)"""
+    if entity == "hanke":
+        gross_revenue = 713  # 万
+        channel_rebate_rate = 0.828
+        net_revenue = round(gross_revenue * (1 - channel_rebate_rate), 2)
+        weighted_cost_rate = 0.4862
+        book_cost = 717  # 万
+        total_expenses = 546  # 万
+        non_value_added = 26  # 万
+
+        traditional = {
+            "revenue": gross_revenue,
+            "cost": book_cost,
+            "gross_profit": round(gross_revenue - book_cost, 2),
+            "gross_margin": round((gross_revenue - book_cost) / gross_revenue * 100, 2),
+            "expenses": total_expenses,
+            "net_profit": round(gross_revenue - book_cost - total_expenses, 2),
+        }
+
+        var_cost = round(net_revenue * weighted_cost_rate, 2)
+        variable = {
+            "revenue": net_revenue,
+            "cost": var_cost,
+            "gross_profit": round(net_revenue - var_cost, 2),
+            "gross_margin": round((1 - weighted_cost_rate) * 100, 2),
+            "expenses": total_expenses,
+            "net_profit": round(net_revenue - var_cost - total_expenses, 2),
+        }
+
+        abc_cost = round(net_revenue * weighted_cost_rate, 2)
+        abc_exp = total_expenses - non_value_added
+        abc = {
+            "revenue": net_revenue,
+            "cost": abc_cost,
+            "gross_profit": round(net_revenue - abc_cost, 2),
+            "gross_margin": round((1 - weighted_cost_rate) * 100, 2),
+            "expenses": abc_exp,
+            "net_profit": round(net_revenue - abc_cost - abc_exp, 2),
+        }
+
+        return {
+            "entity": "hanke",
+            "entity_name": "陕西酣客（白酒经销）",
+            "traditional": traditional,
+            "variable": variable,
+            "abc": abc,
+            "insights": [
+                {"method": "传统成本法", "conclusion": "毛利率为负", "decision": "❌ 不赚钱，别卖了", "detail": "未剔除渠补，账面收入虚高"},
+                {"method": "变动成本法", "conclusion": "毛利率18.6%", "decision": "✅ 业务能赚钱→砍费用", "detail": "剔除渠补后净收入122万，成本率48.62%"},
+                {"method": "作业成本法", "conclusion": "识别非增值作业26万", "decision": "✅ 可再省", "detail": "剔除冗余招待费等非增值作业"},
+            ],
+            "notes": {
+                "net_revenue": "毛收入713万 × (1-渠补率82.8%) = 净收入122万",
+                "variable_cost": "净收入122万 × 加权成本率48.62% = 成本59.3万",
+                "abc_expenses": "总费用546万 - 非增值作业26万 = 520万",
+            },
+        }
+    return {"error": "不支持的实体"}
+
+
 @router.get("/dashboard")
 def cost_dashboard(period: Optional[str] = Query(None)):
     """成本分析首页—汇总数据"""

backend/app/api/predict.py

@@ -96,3 +96,59 @@ def api_scenario_analysis(data: dict):
         raise
     except Exception as e:
         raise HTTPException(400, f"情景模拟失败: {str(e)}")
+
+
+@router.post("/cvp-detailed")
+def api_cvp_detailed(data: dict):
+    """CVP本量利详细分析 — 含改善方案推演和保本图数据 (CMA P2)"""
+    try:
+        fixed_cost = float(data.get("fixed_cost", 617))
+        variable_cost_rate = float(data.get("variable_cost_rate", 0.4862))
+        unit_price = float(data.get("unit_price", 228))
+        current_volume = float(data.get("current_volume", 5300))
+
+        contribution_margin_rate = 1 - variable_cost_rate
+        breakeven_revenue = round(fixed_cost / contribution_margin_rate, 2)
+        breakeven_units = round(breakeven_revenue * 10000 / unit_price, 0)
+
+        current_revenue = round(current_volume * unit_price / 10000, 2)
+        current_profit = round(current_revenue * (1 - variable_cost_rate) - fixed_cost, 2)
+        safety_margin = round((current_revenue - breakeven_revenue) / current_revenue * 100, 2) if current_revenue > 0 else 0
+
+        scenarios = [
+            {"name": "降固定费用至300万", "fixed_cost": 300, "variable_cost_rate": variable_cost_rate,
+             "breakeven_revenue": round(300 / contribution_margin_rate, 2),
+             "breakeven_units": round(300 / contribution_margin_rate * 10000 / unit_price, 0)},
+            {"name": "降变动成本率至30%", "fixed_cost": fixed_cost, "variable_cost_rate": 0.3,
+             "breakeven_revenue": round(fixed_cost / 0.7, 2),
+             "breakeven_units": round(fixed_cost / 0.7 * 10000 / unit_price, 0)},
+            {"name": "两者同时改善", "fixed_cost": 300, "variable_cost_rate": 0.3,
+             "breakeven_revenue": round(300 / 0.7, 2),
+             "breakeven_units": round(300 / 0.7 * 10000 / unit_price, 0)},
+        ]
+
+        # 保本图数据点
+        chart_data = []
+        max_volume = int(max(breakeven_units * 2, current_volume * 3))
+        step = max(1, int(max_volume / 20))
+        for vol in range(0, int(max_volume) + step, step):
+            rev = round(vol * unit_price / 10000, 2)
+            tc = round(fixed_cost + rev * variable_cost_rate, 2)
+            chart_data.append({"volume": vol, "revenue": rev, "total_cost": tc, "profit": round(rev - tc, 2)})
+
+        return {
+            "fixed_cost": fixed_cost,
+            "variable_cost_rate": round(variable_cost_rate * 100, 2),
+            "unit_price": unit_price,
+            "contribution_margin_rate": round(contribution_margin_rate * 100, 2),
+            "breakeven_revenue": breakeven_revenue,
+            "breakeven_units": int(breakeven_units),
+            "current_revenue": current_revenue,
+            "current_profit": current_profit,
+            "current_volume": int(current_volume),
+            "safety_margin": safety_margin,
+            "scenarios": scenarios,
+            "chart_data": chart_data,
+        }
+    except Exception as e:
+        raise HTTPException(400, f"CVP详细分析失败: {str(e)}")

backend/app/api/reports.py

@@ -420,3 +420,76 @@ def _build_scorecard_from_kpis(db: Session, period: str) -> dict:
         "overall_score": round(total_score / dim_count, 1) if dim_count > 0 else 0,
         "dimensions": dimensions,
     }
+
+
+# ============================================================
+# 杜邦分析 (CMA P2)
+# ============================================================
+
+@router.get("/dupont")
+def get_dupont_analysis(
+    entity: str = Query("bohai"),
+    db: Session = Depends(get_db),
+):
+    """杜邦分析 — ROE三级拆解 (CMA P2)"""
+    if entity == "bohai":
+        net_profit = 14.1  # 万
+        revenue = 383  # 万
+        total_assets = 533  # 万
+        equity = 114  # 万
+
+        net_profit_margin = round(net_profit / revenue * 100, 2)
+        asset_turnover = round(revenue / total_assets, 4)
+        financial_leverage = round(total_assets / equity, 2)
+        roe = round(net_profit_margin / 100 * asset_turnover * financial_leverage * 100, 2)
+
+        # 上期对比（模拟上一期数据）
+        prev_roe = round(11.2, 2)
+        roe_change = round(roe - prev_roe, 2)
+
+        return {
+            "entity": "bohai",
+            "entity_name": "陕西博海科技（IT服务）",
+            "period": "2026年H1",
+            "roe": roe,
+            "roe_change": roe_change,
+            "roe_trend": "up" if roe_change > 0 else "down",
+            "prev_roe": prev_roe,
+            "factors": {
+                "net_profit_margin": {
+                    "value": net_profit_margin,
+                    "label": "净利润率",
+                    "desc": "净利润/收入",
+                    "status": "🟡" if net_profit_margin < 5 else "✅",
+                    "assessment": "IT经销行业正常偏低",
+                    "raw": {"net_profit": net_profit, "revenue": revenue},
+                },
+                "asset_turnover": {
+                    "value": asset_turnover,
+                    "label": "资产周转率",
+                    "desc": "收入/总资产",
+                    "status": "🟡" if asset_turnover < 1 else "✅",
+                    "assessment": "资金效率中等",
+                    "raw": {"revenue": revenue, "total_assets": total_assets},
+                },
+                "financial_leverage": {
+                    "value": financial_leverage,
+                    "label": "财务杠杆",
+                    "desc": "总资产/净资产",
+                    "status": "🟡" if financial_leverage > 3 else "✅",
+                    "assessment": "负债率78.6%，偏高但可控",
+                    "raw": {"total_assets": total_assets, "equity": equity},
+                },
+            },
+            "raw_data": {
+                "net_profit": net_profit,
+                "revenue": revenue,
+                "total_assets": total_assets,
+                "equity": equity,
+            },
+            "insight": {
+                "improvement": "提高周转率或利润率，而非加杠杆",
+                "detail": f"净利润率{net_profit_margin}%偏低，资产周转率{asset_turnover}x中等，财务杠杆{financial_leverage}x偏高。改善方向：提升毛利率或加快库存周转。",
+            },
+        }
+    return {"error": "不支持的实体"}