fix(cvp): BEP ⑤ 口径统一落地（变动成本率=完整口径）

- 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

backend/scripts/kpi_bep_deriver.py

@@ -6,11 +6,14 @@
   F_BEP_GAP          保本缺口(%)         = (保本销售额-月均销售) ÷ 保本销售额 × 100 (反向: <=0绿 <=15黄 >15红)
   F_BEP_REVENUE_CASH 现金保本销售额(万元) = (月均固定成本-月均折旧) ÷ 边际贡献率 (现金口径,中性无阈值)
   F_BEP_COVER_CASH   现金保本覆盖率(%)   = 月均销售 ÷ 现金保本销售额 × 100 (正向: >=100绿 >=85黄 <85红)
-  F_BEP_REBATE       变动/渠补率(%)      = 见下方「实体口径注册表」 (YTD累计; 卡面单一事实源,无阈值)
+  F_BEP_VC_RATE      变动成本率(%)       = 见下方「实体口径注册表」 (YTD累计; 保本公式分母,无阈值)
+  F_BEP_REBATE       实测渠补率(%)       = e1 专用展示 chip（Σ571103÷Σ5001,YTD; e2 无渠补科目 ⇒ NULL）
 
 实体口径注册表（2026-10-03 新增，任务 finance-20261003-cvp-fix-and-bohai-coverage-fullstack）：
-  · entity 1 陕西酣客：变动成本率 = Σ571103借方 ÷ Σ5001贷方（实测渠补率）；固定成本 = 5602% 净额；
-    折旧剔除 = 560213（管理费用-折旧叶子）。
+  · entity 1 陕西酣客：变动成本率 = Σ(5401销货成本 + 5403税金及附加 + 571103渠补 − 530103厂补) ÷ Σ5001贷方
+    〔⑤口径统一 2026-10-03，任总 18:00「统一」；勾稽：808.80 − 672.65 − 224.16 = −88.01 ≈ −88.00 营业利润〕；
+    固定成本 = 5601% + 5602% + 5603% 净额；折旧剔除 = 560213（管理费用-折旧叶子）。
+    实测渠补率 F_BEP_REBATE 保留（仍是渠补单一事实源），但**不再充当变动成本率**。
   · entity 2 博海：**无渠补科目(571103)**，变动成本 = Σ6401借（主营业务成本），
     变动成本率 = Σ6401借 ÷ Σ6001贷；固定成本 = (6601 销售费用 + 6602 管理费用 + 6603 财务费用) 净额；
     折旧剔除 = 1602 累计折旧「当期贷方发生额」（博海科目表只到 4 位一级，无费用类折旧叶子；
@@ -21,11 +24,11 @@
 
 口径（与财务Bot报告一致）：
 - 销售收入: entity1 = subject_code='5001'(主营业务收入) 贷方合计；entity2 = '6001' 贷方合计。当年1月至目标月 YTD 月均
-- 固定成本: entity1 = subject_code LIKE '5602%'(管理费用，含560213折旧) 借−贷净额合计(carry_forward=0)，YTD 月均
+- 固定成本: entity1 = subject_code LIKE '5601%'/'5602%'/'5603%'(销售/管理/财务费用，含560213折旧) 借−贷净额合计(carry_forward=0)，YTD 月均〔⑤扩容〕
             entity2 = 6601/6602/6603 借−贷净额合计（同上，但另需剔除结转腿）
 - 折旧:     entity1 = '560213' 借−贷净额；entity2 = '1602' 贷方发生额（现金口径剔除项）
-- 变动成本率: **实测累计口径**（2026-10-02 财务裁定，任总 11:43 CST 放行「改，这样数据更加真实」）
-            酣客 渠补率(实测) = Σ(571103 借方) ÷ Σ(5001 贷方) × 100，期间 = 年初至当期(YTD)，保留 2 位小数。
+- 变动成本率: **完整实测口径**（⑤口径统一 2026-10-03，任总 18:00「统一」；勾稽件 _reports/陕西酣客_边际贡献式损益表_20261003.md）
+            酣客 = Σ(5401销货成本 + 5403税金及附加 + 571103渠补 − 530103厂补) ÷ Σ(5001 贷方) × 100，YTD，保留 2 位小数。
             `POLICY_REBATE_RATE_PCT = 84.61` 政策常量**仅作对照展示**（写进返回值 rebate_policy_pct / remark），
             **不参与任何计算**；`--rebate-rate` 显式传值时视为人工诊断覆盖（正常调用不再使用）。
 - 边际贡献率 = 100 − 变动成本率
@@ -85,13 +88,17 @@ TARGET_KPIS = [
     ("F_BEP_GAP", "保本缺口"),
     ("F_BEP_REVENUE_CASH", "现金口径保本销售额"),
     ("F_BEP_COVER_CASH", "现金口径保本覆盖率"),
+    ("F_BEP_VC_RATE", "变动成本率"),
     ("F_BEP_REBATE", "实测渠补率"),
 ]
 
-# 实测渠补率 KPI 编码（卡面单一事实源；无阈值，不参与预警级别判定）
+# 变动成本率 KPI（⑤ 口径统一 2026-10-03：保本公式分子口径 = 销货成本+税金及附加+渠补−厂补）
+VC_RATE_KPI = "F_BEP_VC_RATE"
+
+# 实测渠补率 KPI 编码（卡面单一事实源；无阈值，不参与预警级别判定；⑤ 后**不再充当变动成本率**）
 REBATE_KPI = "F_BEP_REBATE"
 
-# 保本口径 KPI（缺 F_BEP_REBATE 定义时不阻断派生主流程，仅跳过渠补率落库并告警）
+# 保本口径 KPI（缺 F_BEP_REBATE 定义时不阻断派生主流程，见 run_derive 告警分支）
 CORE_KPI_CODES = [c for c, _ in TARGET_KPIS if c != REBATE_KPI]
 
 # 现金口径 KPI 编码（计算路径独立于账面，remark 文案用现金口径）
@@ -222,6 +229,42 @@ def _subject_clause(kind: str, code: str):
     raise ValueError(f"未知科目过滤类型: {kind}")
 
 
+# 带号科目项的字段映射（terms 记法见 bep_caliber.ENTITY_CALIBERS）
+_TERM_FIELD = {
+    "debit": lambda: VoucherDetail.debit_amount,
+    "credit": lambda: VoucherDetail.credit_amount,
+    "net": lambda: VoucherDetail.debit_amount - VoucherDetail.credit_amount,
+}
+
+
+def _sum_terms(db, entity_id: int, period_from: str, period_to: str,
+               terms, *, exclude_closing: bool = False) -> float:
+    """按「带号科目项」聚合金额（元）。terms = [(sign, code, field), ...]
+
+      · sign='+' ⇒ 加该科目 field 发生额；sign='-' ⇒ 减之
+      · field ∈ {debit, credit, net}
+      · code 以 '%' 结尾时按前缀（like）匹配，否则精确匹配
+    ⑤ 口径统一（2026-10-03）：酣客变动成本 = (Σ5401借 + Σ5403借 + Σ571103借 − Σ530103贷)。
+    """
+    total = 0.0
+    for sign, code, field in terms:
+        expr = _TERM_FIELD[field]()
+        q = db.query(func.sum(expr)).filter(
+            VoucherDetail.entity_id == entity_id,
+            VoucherDetail.carry_forward == 0,
+            VoucherDetail.period >= period_from,
+            VoucherDetail.period <= period_to,
+        )
+        q = (q.filter(VoucherDetail.subject_code.like(code)) if code.endswith("%")
+             else q.filter(VoucherDetail.subject_code == code))
+        if exclude_closing:
+            q = q.filter(or_(VoucherDetail.summary.is_(None),
+                             ~VoucherDetail.summary.like(CLOSING_SUMMARY_LIKE)))
+        v = float(q.scalar() or 0.0)
+        total += v if sign == "+" else -v
+    return total
+
+
 def compute_margin_rate(db, entity_id: int, period_from: str, period_to: str,
                         caliber: dict = None) -> dict:
     """变动成本率（YTD 累计，2 位小数）—— 按实体口径现算。
@@ -236,9 +279,8 @@ def compute_margin_rate(db, entity_id: int, period_from: str, period_to: str,
     （调用方不得回落政策常量，须按「不可得」处理）。
     """
     cal = caliber or ENTITY_CALIBERS[entity_id]
-    num_raw = _sum_field(db, entity_id, period_from, period_to,
-                         cal["varcost_field"], cal["varcost_filter"],
-                         exclude_closing=cal["exclude_closing"])
+    num_raw = _sum_terms(db, entity_id, period_from, period_to,
+                         cal["varcost_terms"], exclude_closing=cal["exclude_closing"])
     den_raw = _sum_field(db, entity_id, period_from, period_to,
                          cal["revenue_field"], cal["revenue_filter"],
                          exclude_closing=cal["exclude_closing"])
@@ -256,7 +298,7 @@ def compute_margin_rate(db, entity_id: int, period_from: str, period_to: str,
         info["reason"] = f"{cal['margin_label']}不可得：{cal['revenue_filter'][1]} 累计缺数或为 0"
         return info
     if num_w <= 0:
-        info["reason"] = f"{cal['margin_label']}不可得：{cal['varcost_filter'][1]} 累计缺数或为 0"
+        info["reason"] = f"{cal['margin_label']}不可得：变动成本累计缺数或为 0"
         return info
     info["available"] = True
     info["rebate_pct"] = round(num_w / den_w * 100.0, 2)
@@ -264,17 +306,39 @@ def compute_margin_rate(db, entity_id: int, period_from: str, period_to: str,
 
 
 def compute_rebate_rate(db, entity_id: int, period_from: str, period_to: str) -> dict:
-    """实测累计渠补率（2026-10-02 财务裁定口径）—— 酣客(entity1) 专用薄封装。
+    """实测累计**渠补率**（F_BEP_REBATE，2026-10-02 口径）—— 酣客(entity1) 专用。
 
     渠补率(实测) = Σ(571103 借方) ÷ Σ(5001 贷方) × 100，期间 = 年初至当期（YTD），保留 2 位小数。
       · 571103 = 渠补/捐赠支出（损益类费用科目）⇒ 本期发生额落**借方**；
       · 5001   = 主营业务收入 ⇒ 本期发生额落**贷方**；
-      · 行域 = carry_forward=0（与 _sum_field 一致，排除期间损益结转腿）。
+      · 行域 = carry_forward=0（排除期间损益结转腿）。
 
-    保留本函数名/键名以兼容既有调用方与单测；通用实现见 compute_margin_rate。
+    ⚠️ ⑤ 口径统一（2026-10-03）后：本函数只算**渠补口径**，是 F_BEP_REBATE 的单一事实源；
+       保本公式所用的**变动成本率**（销货成本+税金及附加+渠补−厂补）见 compute_margin_rate。
+       博海（rebate_terms=None）无渠补科目 ⇒ 返回 available=False（F_BEP_REBATE=NULL）。
     """
-    return compute_margin_rate(db, entity_id, period_from, period_to,
-                               ENTITY_CALIBERS.get(entity_id))
+    cal = ENTITY_CALIBERS.get(entity_id)
+    if not cal or not cal.get("rebate_terms"):
+        return {"available": False, "rebate_pct": None, "rebate_sum_w": 0.0,
+                "sales_sum_w": 0.0, "label": "实测渠补率",
+                "reason": f"{cal['name'] if cal else entity_id} 无渠补科目"}
+    num_raw = _sum_terms(db, entity_id, period_from, period_to,
+                         cal["rebate_terms"], exclude_closing=cal["exclude_closing"])
+    den_raw = _sum_field(db, entity_id, period_from, period_to,
+                         cal["revenue_field"], cal["revenue_filter"],
+                         exclude_closing=cal["exclude_closing"])
+    num_w, den_w = num_raw / 10000.0, den_raw / 10000.0
+    info = {"rebate_sum_w": round(num_w, 2), "sales_sum_w": round(den_w, 2),
+            "rebate_pct": None, "available": False, "reason": "", "label": "实测渠补率"}
+    if den_w <= 0:
+        info["reason"] = "渠补率不可得：Σ5001贷累计缺数或为 0"
+        return info
+    if num_w <= 0:
+        info["reason"] = "渠补率不可得：Σ571103借累计缺数或为 0"
+        return info
+    info["available"] = True
+    info["rebate_pct"] = round(num_w / den_w * 100.0, 2)
+    return info
 
 
 def _month_sales(db, entity_id: int, period: str, caliber: dict = None) -> float:
@@ -460,9 +524,11 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
     dep_avg = dep_sum_w / months
     cash_admin_avg = admin_avg - dep_avg  # 现金口径固定成本（剔除折旧纸面费用）
 
-    # 2. 变动成本率：默认逐期实测累计（不再取政策常量；常量仅对照，仅 entity1 有）
+    # 2. 变动成本率（⑤ 后=销货成本+税金及附加+渠补−厂补 完整口径）：默认逐期实测累计
     rebate_info = compute_margin_rate(db, entity_id, period_from, period_to, cal)
     calc_pct = rebate_info["rebate_pct"]
+    # ⑤：渠补率（e1 专用；e2 无 ⇒ available=False）。F_BEP_REBATE 专用，独立于上面变动成本率。
+    rebate_kpi_info = compute_rebate_rate(db, entity_id, period_from, period_to)
     if rebate_rate_pct is not None:
         rebate_info = dict(rebate_info, available=True, rebate_pct=round(float(rebate_rate_pct), 2),
                            reason="人工覆盖（--rebate-rate）")
@@ -484,7 +550,8 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
                      period, cal["margin_label"], rebate_pct)
         return _fail_closed_cm_non_positive(db, entity_id, period, months, rebate_info, cal,
                                             kpis, write_kpi, sales_avg=sales_avg,
-                                            admin_avg=admin_avg, dep_avg=dep_avg)
+                                            admin_avg=admin_avg, dep_avg=dep_avg,
+                                            rebate_kpi_info=rebate_kpi_info)
 
     # 2c. fail-closed ③（2026-10-03，同族补充）：固定成本退化 ⇒ 保本点不适用
     #     边际贡献率 > 0 但分子（固定成本）退化时，公式给出 保本额≈0 / 覆盖率趋于无穷，
@@ -498,7 +565,8 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
         return _fail_closed_cm_non_positive(db, entity_id, period, months, rebate_info, cal,
                                             kpis, write_kpi, sales_avg=sales_avg,
                                             admin_avg=admin_avg, dep_avg=dep_avg, guard="fixed",
-                                            cash_admin_avg=cash_admin_avg)
+                                            cash_admin_avg=cash_admin_avg,
+                                            rebate_kpi_info=rebate_kpi_info)
 
     # 3. 派生计算（万元 / %）——账面3条路径不变；现金口径在账面基础上剔除折旧
     bep = admin_avg / (cm_pct / 100.0)
@@ -513,7 +581,9 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
         "F_BEP_GAP": round(gap, 1),
         "F_BEP_REVENUE_CASH": round(cash_bep, 1),
         "F_BEP_COVER_CASH": round(cash_cover, 1),
-        "F_BEP_REBATE": round(rebate_pct, 2),
+        "F_BEP_VC_RATE": round(rebate_pct, 2),   # 变动成本率（⑤ 保本分子口径）
+        "F_BEP_REBATE": (round(rebate_kpi_info["rebate_pct"], 2)
+                         if rebate_kpi_info["available"] else None),  # 实测渠补率（e1；e2=NULL）
     }
 
     # 4. upsert kpi_values (source_type='derived'，幂等)
@@ -526,15 +596,20 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
         if kpi is None:  # 定义缺失（仅可能为 F_BEP_REBATE，见上方告警）
             written[code] = "no-definition"
             continue
-        if code == REBATE_KPI:
-            if entity_id == 1:
-                remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 ÷ "
-                          f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 × 100 = {rebate_pct:.2f}%"
-                          f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照，不参与计算）")
+        if code == VC_RATE_KPI:
+            remark = (f"变动成本率(YTD累计): {cal['margin_desc']} = "
+                      f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
+                      f"× 100 = {rebate_pct:.2f}%（⑤口径统一：销货成本+税金及附加+渠补−厂补；"
+                      f"保本额 = 固定成本月均 ÷ (1−变动成本率)）")
+        elif code == REBATE_KPI:
+            if rebate_kpi_info["available"]:
+                rr = rebate_kpi_info["rebate_pct"]
+                remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_kpi_info['rebate_sum_w']:.2f}万 ÷ "
+                          f"Σ5001贷方 {rebate_kpi_info['sales_sum_w']:.2f}万 × 100 = {rr:.2f}%"
+                          f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照；⑤ 后**不再充当变动成本率**，"
+                          f"变动成本率见 F_BEP_VC_RATE）")
             else:
-                remark = (f"{cal['margin_label']}(YTD累计): {cal['margin_desc']} = "
-                          f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
-                          f"× 100 = {rebate_pct:.2f}%（{cal['name']}口径，无渠补科目）")
+                remark = f"{cal['name']}无渠补科目（实测渠补率不适用）；⑤ 后变动成本率见 F_BEP_VC_RATE"
         elif code in CASH_CODES:
             if entity_id == 1:
                 remark = (f"现金口径: 管理费月均{admin_avg:.2f}万-折旧月均{dep_avg:.2f}万"
@@ -560,9 +635,11 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
             is_new = existing is None
             if existing:
                 old_value = float(existing.actual_value) if existing.actual_value is not None else None
-                new_value = float(values[code])
-                value_changed = old_value is None or abs(old_value - new_value) > 1e-9
-                existing.actual_value = values[code]
+                nv = values[code]
+                new_value = float(nv) if nv is not None else None
+                value_changed = ((old_value is None) != (new_value is None)
+                                 or (old_value is not None and abs(old_value - new_value) > 1e-9))
+                existing.actual_value = nv
                 existing.source_batch = batch
                 if value_changed:
                     existing.remark = (f"{remark}｜值已更新(batch={batch}, "
@@ -651,8 +728,10 @@ def run_derive(db, entity_id: int, period: str, rebate_rate_pct: float = None,
         "rebate_sum_w": rebate_info["rebate_sum_w"],
         "rebate_sales_base_w": rebate_info["sales_sum_w"],
         "rebate_actual_pct": rebate_pct,
+        "vc_rate_pct": rebate_pct,
+        "rebate_kpi_pct": (rebate_kpi_info["rebate_pct"] if rebate_kpi_info["available"] else None),
         "rebate_policy_pct": POLICY_REBATE_RATE_PCT,
-        "rebate_source": rebate_info.get("reason") or "YTD实测累计(Σ571103借方/Σ5001贷方)",
+        "rebate_source": rebate_info.get("reason") or "YTD实测累计(⑤完整口径)",
         "rebate_calc_pct": round(calc_pct, 2) if calc_pct is not None else None,
         "cm_pct": round(cm_pct, 2),
         "values": values,
@@ -734,7 +813,8 @@ def _fail_closed_cm_non_positive(db, entity_id: int, period: str, months: int,
                                  rebate_info: dict, cal: dict, kpis: dict, write_kpi: bool,
                                  sales_avg: float = None, admin_avg: float = None,
                                  dep_avg: float = None, guard: str = "cm",
-                                 cash_admin_avg: float = None) -> dict:
+                                 cash_admin_avg: float = None,
+                                 rebate_kpi_info: dict = None) -> dict:
     """fail-closed ② 落库：保本点**不适用**（2026-10-03 财务裁定）。
 
     五条保本派生值（REVENUE/COVER/GAP/REVENUE_CASH/COVER_CASH）写
@@ -758,14 +838,16 @@ def _fail_closed_cm_non_positive(db, entity_id: int, period: str, months: int,
         detail = (f"边际贡献非正，保本点不适用（{cal['margin_label']} {rebate_pct:.2f}% ≥ 100%，"
                   f"边际贡献率 {cm_pct:.2f}% ⇒ 每增一元销售不产生正贡献，保本点无经济意义；"
                   f"fail-closed，禁写 0.0）")
-    if entity_id == 1:
-        rebate_remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_info['rebate_sum_w']:.2f}万 ÷ "
-                         f"Σ5001贷方 {rebate_info['sales_sum_w']:.2f}万 × 100 = {rebate_pct:.2f}%"
-                         f"（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照，不参与计算）")
+    vc_rate_remark = (f"变动成本率(YTD累计): {cal['margin_desc']} = "
+                      f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
+                      f"× 100 = {rebate_pct:.2f}%（⑤口径统一；保本点因边际贡献非正/固定成本退化不适用）")
+    if rebate_kpi_info and rebate_kpi_info.get("available"):
+        rebate_remark = (f"实测渠补率(YTD累计): Σ571103借方 {rebate_kpi_info['rebate_sum_w']:.2f}万 ÷ "
+                         f"Σ5001贷方 {rebate_kpi_info['sales_sum_w']:.2f}万 × 100 = "
+                         f"{rebate_kpi_info['rebate_pct']:.2f}%（政策常量 {POLICY_REBATE_RATE_PCT:.2f}% 仅供对照；"
+                         f"⑤ 后不再充当变动成本率）")
     else:
-        rebate_remark = (f"{cal['margin_label']}(YTD累计): {cal['margin_desc']} = "
-                         f"{rebate_info['rebate_sum_w']:.2f}万 ÷ {rebate_info['sales_sum_w']:.2f}万 "
-                         f"× 100 = {rebate_pct:.2f}%（{cal['name']}口径，无渠补科目）")
+        rebate_remark = f"{cal['name']}无渠补科目（实测渠补率不适用）；变动成本率见 F_BEP_VC_RATE"
     batch = f"bep-{datetime.now().strftime('%Y%m%d%H%M%S')}"
     written = {}
     changed = []
@@ -775,9 +857,16 @@ def _fail_closed_cm_non_positive(db, entity_id: int, period: str, months: int,
             if kpi is None:
                 written[code] = "no-definition"
                 continue
-            is_rebate = (code == REBATE_KPI)
-            new_val = round(float(rebate_pct), 2) if is_rebate else None
-            rm = rebate_remark if is_rebate else detail
+            if code == VC_RATE_KPI:
+                new_val = round(float(rebate_pct), 2)   # 变动成本率可测 ⇒ 照常落库
+                rm = vc_rate_remark
+            elif code == REBATE_KPI:
+                new_val = (round(float(rebate_kpi_info["rebate_pct"]), 2)
+                           if rebate_kpi_info and rebate_kpi_info.get("available") else None)
+                rm = rebate_remark
+            else:
+                new_val = None
+                rm = detail
             existing = db.query(KPIValue).filter(
                 KPIValue.kpi_id == kpi.id,
                 KPIValue.period == period,

backend/scripts/sql/bep_kpi_defs_20261003_vc_rate.sql

@@ -0,0 +1,39 @@
+-- CMA BEP 变动成本率派生KPI定义 — F_BEP_VC_RATE（2026-10-03 ⑤ 口径统一）
+-- 依据: 任总 2026-10-03 18:00 DM「统一」+ 任务 finance-20261003-cvp-fix-and-bohai-coverage-fullstack §追加⑤
+-- 口径: 变动成本率 = 变动成本 ÷ 收入基数（YTD 累计，2位小数）
+--   · 酣客(e1): 变动成本 = Σ5401借(销货成本)+Σ5403借(税金及附加)+Σ571103借(渠补)−Σ530103贷(厂补)
+--   · 博海(e2): 变动成本 = Σ6401借(主营业务成本)
+--   保本额 = 固定成本月均 ÷ (1 − 变动成本率)
+-- 说明: F_BEP_REBATE(实测渠补率/博海主营成本率) 保留，⑤ 后**不再充当变动成本率**
+-- 幂等: NOT EXISTS 守卫，可安全重跑
+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_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 1, 'F_BEP_VC_RATE', '变动成本率', 'finance', 'profitability',
+ 'round((sum(5401借)+sum(5403借)+sum(571103借)-sum(530103贷))/sum(5001贷)*100,2)',
+ '变动成本率(YTD累计,⑤完整口径)=(Σ5401借+Σ5403借+Σ571103借−Σ530103贷)÷Σ5001贷; 供保本点卡面单一事实源; 缺数期不出值(fail-closed)',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 5401/5403/571103/530103/5001 累计)', '财务部', 'monthly', '%', 0.00,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+FROM DUAL
+WHERE NOT EXISTS (
+  SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_BEP_VC_RATE'
+);
+
+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_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by)
+SELECT 2, 'F_BEP_VC_RATE', '变动成本率(主营业务成本率)', 'finance', 'profitability',
+ 'round(sum(6401借)/sum(6001贷)*100,2)',
+ '变动成本率(实测,YTD累计)=Σ6401借方÷Σ6001贷方(剔结转账腿); 博海无渠补科目; 供保本点卡面单一事实源, 无阈值',
+ 'derived', 'BEP派生器 kpi_bep_deriver.py(voucher_details 6401/6001 累计)', '财务部', 'monthly', '%', 0,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1
+FROM DUAL
+WHERE NOT EXISTS (
+  SELECT 1 FROM kpi_definitions WHERE entity_id = 2 AND kpi_code = 'F_BEP_VC_RATE'
+);