fix(kpi): BEP保本KPI阈值按>=85口径修正 + 新增现金口径派生KPI(剔除折旧560213) + bep-card现金读派生单一事实源 (fin-fix-bep-threshold-20260908)

backend/app/api/dashboard.py

@@ -26,7 +26,10 @@ router = APIRouter(prefix="/api/cma/dashboard", tags=["驾驶舱"],
 #  渠补率 = 厂家政策 84.61%（财务Bot权威口径）
 #  保本额 = 月固定成本 ÷ (1-渠补率)
 # 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。
-BEP_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP")
+# 现金口径数值优先读派生KPI(F_BEP_REVENUE_CASH/F_BEP_COVER_CASH)最新落库值，无派生值时回退现算。
+BEP_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP",
+             "F_BEP_REVENUE_CASH", "F_BEP_COVER_CASH")
+BEP_BOOK_CODES = ("F_BEP_REVENUE", "F_BEP_COVER", "F_BEP_GAP")  # 账面3条必须齐全才 available
 BEP_SALES_SUBJECT = "5001"
 BEP_ADMIN_PREFIX = "5602"
 BEP_DEP_SUBJECT = "560213"
@@ -86,12 +89,17 @@ def get_bep_card(
         KPIDefinition.status == "active",
         KPIDefinition.kpi_code.in_(BEP_CODES),
     ).all()}
-    if len(kpis) != 3:
-        return {"available": False, "message": "BEP派生KPI未完整注册", "found": list(kpis.keys())}
+    missing_book = [c for c in BEP_BOOK_CODES if c not in kpis]
+    if missing_book:
+        return {"available": False, "message": "BEP账面口径派生KPI未完整注册",
+                "found": list(kpis.keys()), "missing": missing_book}
 
-    # 最新派生期间与值（同派生器：source_type='derived'）
+    # 最新派生期间与值（同派生器：source_type='derived'）；现金2条缺失不阻塞整卡
     latest = {}
     for code in BEP_CODES:
+        if code not in kpis:
+            latest[code] = None
+            continue
         v = db.query(KPIValue).filter(
             KPIValue.kpi_id == kpis[code].id,
             KPIValue.source_type == "derived",
@@ -99,7 +107,7 @@ def get_bep_card(
         ).order_by(KPIValue.period.desc(), KPIValue.id.desc()).first()
         latest[code] = {"period": v.period, "value": v.actual_value} if v else None
 
-    periods = [latest[c]["period"] for c in BEP_CODES if latest[c]]
+    periods = [latest[c]["period"] for c in BEP_BOOK_CODES if latest[c]]
     if not periods:
         return {"available": False, "message": "尚无派生值，请先运行 kpi_bep_deriver.py"}
     period = max(periods)
@@ -122,13 +130,19 @@ def get_bep_card(
     book_bep = round(admin_avg / (cm_pct / 100.0), 1)
     book_cover = round(sales_avg / book_bep * 100.0, 1) if book_bep else 0.0
     book_gap = round((book_bep - sales_avg) / book_bep * 100.0, 1) if book_bep else 0.0
-    # 现金口径：管理费-折旧
+    # 现金口径：管理费-折旧；优先读派生KPI最新落库值（单一事实源），缺失时回退现算
     cash_admin = admin_avg - dep_avg
-    cash_bep = round(cash_admin / (cm_pct / 100.0), 1) if cash_admin > 0 else 0.0
-    cash_cover = round(sales_avg / cash_bep * 100.0, 1) if cash_bep else 0.0
+    cash_derived_bep = latest["F_BEP_REVENUE_CASH"]["value"] if latest.get("F_BEP_REVENUE_CASH") else None
+    cash_derived_cover = latest["F_BEP_COVER_CASH"]["value"] if latest.get("F_BEP_COVER_CASH") else None
+    if cash_derived_bep is not None and cash_derived_cover is not None:
+        cash_bep = cash_derived_bep
+        cash_cover = cash_derived_cover
+    else:
+        cash_bep = round(cash_admin / (cm_pct / 100.0), 1) if cash_admin > 0 else 0.0
+        cash_cover = round(sales_avg / cash_bep * 100.0, 1) if cash_bep else 0.0
     cash_gap = round((cash_bep - sales_avg) / cash_bep * 100.0, 1) if cash_bep else 0.0
 
-    # 参考最新落库派生值（存在时使用，保证与 Phase1 KPI 一致）
+    # 回显最新落库派生值（账面3条+现金2条，存在时输出）
     derived = {}
     for code in BEP_CODES:
         lv = latest[code]
@@ -136,7 +150,8 @@ def get_bep_card(
 
     cover_kpi = kpis["F_BEP_COVER"]
     book_level = _bep_level(book_cover, cover_kpi)
-    cash_level = _bep_level(cash_cover, cover_kpi)
+    cash_cover_kpi = kpis.get("F_BEP_COVER_CASH") or cover_kpi
+    cash_level = _bep_level(cash_cover, cash_cover_kpi)
     gap_kpi = kpis["F_BEP_GAP"]
     book_gap_level = _bep_level(book_gap, gap_kpi)
     cash_gap_level = _bep_level(cash_gap, gap_kpi)