- 派生器/口径：F_BEP_VC_RATE 新增；卡面/公式行文案改「月固定成本 ÷ 边际贡献率」 - 保本额 = 月固定成本 ÷ (1 − 变动成本率)；实测渠补率(F_BEP_REBATE)降为 e1 专用 chip - 报告卡口径说明文字同步（固定成本=固定费用合计） 任务: finance-20261003-cvp-fix-and-bohai-coverage-fullstack ⑤
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Hermes CI Fix
Hermes CI Fix
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@@ -35,8 +35,10 @@ router = APIRouter(prefix="/api/cma/dashboard", tags=["驾驶舱"],
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# 月销 = voucher_details subject 5001(主营业务收入) 贷方 YTD 月均（万元）
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# 月管理费 = 5602% 借−贷 净额 YTD 月均（carry_forward=0 行域；账面口径含折旧）
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# 折旧 = 560213 借−贷 净额 YTD 月均（同上；口径4 见 _decisions/cma-expense-profit-net-caliber-20261002.md）
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# 渠补率 = **实测累计**（Σ571103借方 ÷ Σ5001贷方，YTD）——取自派生落库值 F_BEP_REBATE（单一事实源）
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# 保本额 = 月固定成本 ÷ (1-渠补率)
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# 变动成本率 = **实测累计**（⑤ 口径统一：酣客=Σ(5401+5403+571103−530103)÷Σ5001贷；
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# 博海=Σ6401借÷Σ6001贷）——取自派生落库值 F_BEP_VC_RATE（单一事实源）
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# 实测渠补率 = Σ571103借 ÷ Σ5001贷（酣客专用，F_BEP_REBATE，仅作 chip 展示，**不再充当变动成本率**）
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# 保本额 = 月固定成本 ÷ 边际贡献率（边际贡献率 = 1 − 变动成本率）
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# 2026-10-02 口径修订（任总 11:43 CST 放行「改，这样数据更加真实」）：
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# ① 渠补率不再用政策常量 84.61 参与计算，改用派生落库的实测累计值；
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# 政策常量仅作对照返回（inputs.rebate_policy_pct），**不参与计算**；
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@@ -46,10 +48,16 @@ router = APIRouter(prefix="/api/cma/dashboard", tags=["驾驶舱"],
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# 不出保本值、不回落政策常量（不跨期回落，避免混期口径）。
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# 账面口径(含折旧) / 现金口径(剔除折旧) 双口径只读返回，无写操作。
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BEP_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP",
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"F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH", "F_BEP_REBATE")
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"F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH",
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"F_BEP_VC_RATE", "F_BEP_REBATE")
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BEP_BOOK_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP") # 账面3条必须齐全才 available
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BEP_CASH_CODES = ("F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH")
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BEP_REBATE_CODE = "F_BEP_REBATE" # 变动/渠补率派生KPI编码（卡面单一事实源）
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# 保本公式所用「变动成本率」编码（⑤ 口径统一 2026-10-03：边际贡献率 = 1 − 变动成本率）
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BEP_VC_CODE = "F_BEP_VC_RATE"
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# 实测渠补率编码（酣客 e1 专用、**可选**；⑤ 后**不再充当变动成本率**，仅作卡面 chip）
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BEP_REBATE_CODE = "F_BEP_REBATE"
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# fail-closed 必备六条：VC_RATE 必填；REBATE 因博海(e2)无渠补科目而不作必备
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BEP_REQUIRED_CODES = tuple(c for c in BEP_CODES if c != BEP_REBATE_CODE)
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# 展示用输入口径常量（**仅酣客(entity1)**；多实体一律走 app/utils/bep_caliber.py 的 ENTITY_CALIBERS，
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# 2026-10-03 扩面：博海 entity2 为 6001/6401/6601+6602+6603/1602）
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BEP_SALES_SUBJECT = "5001"
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@@ -153,6 +161,10 @@ def get_bep_card(
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· 渠补率 = 派生落库的**实测累计值**（F_BEP_REBATE，单一事实源）；政策常量仅对照返回；
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· 账面 / 现金两条路径**统一读派生落库值**（不再实时复算 voucher）；
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· fail-closed：六条派生值同期不齐（尤其缺渠补率）⇒ available=False，不出保本值、不回落常量。
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2026-10-03 口径统一（⑤，任总 18:00 CST）：**边际贡献率 = 1 − 变动成本率**（F_BEP_VC_RATE，
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完整口径：销货成本+税金及附加+渠补−厂补 / 博海 6401÷6001），不再用渠补率充当变动成本率；
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实测渠补率 F_BEP_REBATE 降为 e1 专用展示 chip（e2 无渠补科目 ⇒ None，不再纳入必备集）。
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"""
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cal = caliber_or_none(entity_id)
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if cal is None:
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@@ -199,20 +211,21 @@ def get_bep_card(
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months = int(period[5:7])
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period_from = f"{year}-01"
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# fail-closed：六条派生值（含变动成本率）本期必须齐全，缺一条即不出保本值
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missing_at_period = [c for c in BEP_CODES if by_code.get(c, {}).get(period) is None]
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# fail-closed：必备派生值（含变动成本率）本期必须齐全，缺一条即不出保本值
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missing_at_period = [c for c in BEP_REQUIRED_CODES if by_code.get(c, {}).get(period) is None]
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if missing_at_period:
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# ① 不适用（派生器 fail-closed 落库：remark 已注明「保本点不适用」）
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# —— 与「缺数」区分：卡面显示「不适用」而非「数据不齐」，且不得显示 0。
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na_remarks = [remark_map.get((c, period), "") for c in missing_at_period]
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na_hit = [r for r in na_remarks if "不适用" in r]
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if na_hit and BEP_REBATE_CODE not in missing_at_period:
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if na_hit and BEP_VC_CODE not in missing_at_period:
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reason = na_hit[0]
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label = ("边际贡献为负 · 保本点不适用" if "边际贡献非正" in reason
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else "固定成本退化 · 保本点不适用")
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return {"available": False, "not_applicable": True, "entity_id": entity_id,
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"period": period, "months": months,
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"label": label, "reason": reason,
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"vc_pct": by_code.get(BEP_VC_CODE, {}).get(period),
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"rebate_pct": by_code.get(BEP_REBATE_CODE, {}).get(period),
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"rebate_policy_pct": (cal.get("policy_pct")
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if cal.get("policy_pct") is not None else BEP_REBATE_POLICY_PCT),
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@@ -221,8 +234,8 @@ def get_bep_card(
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"derived_periods": book_periods[:6],
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"data_source": "derived", "readonly": True}
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# ② 缺数（真不齐）
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if BEP_REBATE_CODE in missing_at_period:
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msg = (f"{cal['margin_label']}不可得：本期未落 F_BEP_REBATE 派生值 ⇒ 不出保本值"
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if BEP_VC_CODE in missing_at_period:
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msg = (f"{cal['margin_label']}不可得：本期未落 F_BEP_VC_RATE 派生值 ⇒ 不出保本值"
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"（fail-closed，不回落政策常量、不跨期回落）")
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else:
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msg = ("本期派生值不齐 %s ⇒ 不出保本值（fail-closed，不跨期回落）"
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@@ -233,16 +246,19 @@ def get_bep_card(
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else BEP_REBATE_POLICY_PCT),
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"derived_periods": book_periods[:6], "readonly": True}
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# 六条派生落库值（同期）—— 账面 / 现金两条路径同一来源，卡面不做实时复算
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d = {c: by_code[c][period] for c in BEP_CODES}
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# 派生落库值（同期）—— 账面 / 现金两条路径同一来源，卡面不做实时复算
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d = {c: by_code.get(c, {}).get(period) for c in BEP_CODES}
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book_bep = float(d["F_BEP_REVENUE"])
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book_cover = float(d["F_BEP_COVER"])
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book_gap = float(d["F_BEP_GAP"])
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cash_bep = float(d["F_BEP_REVENUE_CASH"])
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cash_cover = float(d["F_BEP_COVER_CASH"])
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cash_gap = round(100.0 - cash_cover, 1) # 缺口 = 100 − 覆盖率（与派生器同口径）
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rebate_pct = float(d[BEP_REBATE_CODE]) # 实测累计渠补率（单一事实源）
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cm_pct = round(100.0 - rebate_pct, 2)
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# ⑤ 口径统一（任总 2026-10-03 18:00「统一」）：保本公式用**变动成本率**（F_BEP_VC_RATE），
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# 边际贡献率 = 1 − 变动成本率；F_BEP_REBATE（实测渠补率）仅酣客(e1)有，**不再充当变动成本率**。
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vc_pct = float(d[BEP_VC_CODE])
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cm_pct = round(100.0 - vc_pct, 2)
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rebate_pct = (float(d[BEP_REBATE_CODE]) if d.get(BEP_REBATE_CODE) is not None else None)
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# 输入口径（万元，展示用；数值口径一律以派生落库值为准）——按实体口径现算
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inp = _bep_inputs(db, entity_id, cal, period_from, period, months)
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@@ -272,9 +288,12 @@ def get_bep_card(
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"sales_avg": round(sales_avg, 2),
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"admin_avg": round(admin_avg, 2),
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"dep_avg": round(dep_avg, 2),
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"vc_pct": vc_pct,
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"rebate_pct": rebate_pct,
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"rebate_policy_pct": BEP_REBATE_POLICY_PCT, # 政策常量：仅作对照，不参与计算
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"rebate_source": "derived:F_BEP_REBATE(Σ571103借方÷Σ5001贷方, YTD累计)",
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"rebate_source": ("derived:F_BEP_VC_RATE(⑤完整口径:销货成本+税金及附加+渠补−厂补)"
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if entity_id == 1
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else "derived:F_BEP_VC_RATE(Σ6401借÷Σ6001贷)"),
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"cm_pct": cm_pct,
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},
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"book": {
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@@ -294,7 +313,8 @@ def get_bep_card(
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},
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"derived": derived,
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"data_source": "derived", # 账面/现金同源：均读派生落库值
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"formula": f"保本销售额 = 月固定成本 ÷ (1 − 实测渠补率{rebate_pct:.2f}%)",
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"formula": (f"保本销售额 = 月固定成本 ÷ 边际贡献率{cm_pct:.2f}%"
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f"（边际贡献率 = 1 − 变动成本率{vc_pct:.2f}%）"),
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"readonly": True,
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}
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