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

2026-07-16 16:39:24 +08:00
parent 46fa811d52
commit 4b25f46124
8728 changed files with 1772671 additions and 151 deletions
@@ -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)}")