feat(cost): 成本模型加研发归集维度 research_flag/project_type (cma-rd-dimension-20260905)

- StandardCost/ActualCost 增加 research_flag(int,idx)/project_type(varchar30,idx)
  project_type: platform_dev平台研发/client_delivery客户交付/internal内部管理
- 生产库两表 ALTER 完成, 存量 29+134 行默认 internal(保守防误归研发)
- API: create/update 支持写入维度, 未传默认 client_delivery(录入默认),
  research_flag 未显式传入按 project_type 联动(platform_dev=1);
  create/update/delete 绑定 entity_id(token优先, 防跨账套)
- API: standard/actual 列表支持 project_type/research_flag 过滤
- 前端 CostDashboard: 表单加归集类型下拉(默认客户交付+研发提示),
  列表加归集类型列(标签), 工具栏按归集类型过滤
- tests: test_cost.py +6 用例(默认值/联动/过滤/更新)
- scripts: verify_cost_research_dimension_e2e.py 生产E2E(标记+清理+回查)

backend/app/models/cost_model.py

@@ -5,12 +5,17 @@ from sqlalchemy import Column, Integer, String, Float, DateTime, Text, ForeignKe
 from app.database import Base
 
 
+RESEARCH_PROJECT_TYPES = ("platform_dev", "client_delivery", "internal")
+
+
 class StandardCost(Base):
     """标准成本卡片 — 每项产品或服务的标准成本构成"""
     __tablename__ = "standard_costs"
 
     id = Column(Integer, primary_key=True, index=True)
     entity_id = Column(Integer, default=1, comment="企业ID (P2多租户隔离 2026-08-23)")
+    research_flag = Column(Integer, default=0, index=True, comment="是否研发投入 0/1（研发费用加计扣除归集 2026-09-05）")
+    project_type = Column(String(30), default="internal", index=True, comment="归集类型: platform_dev平台研发/client_delivery客户交付/internal内部管理（默认internal保守防误归研发）")
     product_code = Column(String(50), nullable=False, comment="产品/服务编码")
     product_name = Column(String(200), nullable=False, comment="产品/服务名称")
     cost_type = Column(String(20), nullable=False, comment="成本类型: material/labor/overhead")
@@ -32,6 +37,8 @@ class ActualCost(Base):
 
     id = Column(Integer, primary_key=True, index=True)
     entity_id = Column(Integer, default=1, comment="企业ID (P2多租户隔离 2026-08-23)")
+    research_flag = Column(Integer, default=0, index=True, comment="是否研发投入 0/1（研发费用加计扣除归集 2026-09-05）")
+    project_type = Column(String(30), default="internal", index=True, comment="归集类型: platform_dev平台研发/client_delivery客户交付/internal内部管理（默认internal保守防误归研发）")
     period = Column(String(20), nullable=False, comment="期间 2026-05")
     product_code = Column(String(50), nullable=False, comment="产品/服务编码")
     product_name = Column(String(200), nullable=False, comment="产品/服务名称")