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/api/cost.py

@@ -7,6 +7,7 @@ from sqlalchemy.orm import Session
 from app.database import get_db
 from app.deps import get_entity_id
 from app.models import StandardCost, ActualCost, AbcActivity, AbcAllocation
+from app.models.cost_model import RESEARCH_PROJECT_TYPES
 from app.utils.cost_engine import (
     calc_product_variance, get_cost_overview, get_cost_breakdown,
     calc_driver_rate, allocate_cost
@@ -16,6 +17,25 @@ logger = logging.getLogger("cma.cost")
 router = APIRouter(prefix="/api/cma/cost", tags=["成本分析"])
 
 
+def _resolve_research_dims(data: dict, current=None) -> tuple:
+    """解析研发归集维度（research_flag/project_type）。
+    - project_type 缺省：新建=client_delivery（录入默认），编辑=保留现值
+    - research_flag 未显式传入 → 按 project_type 联动（platform_dev=研发1，其余=0）
+    - 显式传入 research_flag 尊重原值（可覆盖联动）
+    """
+    if current is not None:
+        project_type = data.get("project_type") or current.project_type or "client_delivery"
+    else:
+        project_type = data.get("project_type") or "client_delivery"
+    if project_type not in RESEARCH_PROJECT_TYPES:
+        raise HTTPException(400, f"project_type 非法: {project_type}，可选 {', '.join(RESEARCH_PROJECT_TYPES)}")
+    if data.get("research_flag") is not None:
+        research_flag = int(bool(data.get("research_flag")))
+    else:
+        research_flag = 1 if project_type == "platform_dev" else 0
+    return project_type, research_flag
+
+
 # ============================================================
 # 标准成本卡片 CRUD
 # ============================================================
@@ -23,6 +43,8 @@ router = APIRouter(prefix="/api/cma/cost", tags=["成本分析"])
 @router.get("/standard-costs")
 def list_standard_costs(product_code: Optional[str] = Query(None),
                          cost_type: Optional[str] = Query(None),
+                         project_type: Optional[str] = Query(None),
+                         research_flag: Optional[int] = Query(None),
                          db: Session = Depends(get_db),
     entity_id: int = Depends(get_entity_id)):
     """查询标准成本卡片"""
@@ -31,14 +53,23 @@ def list_standard_costs(product_code: Optional[str] = Query(None),
         query = query.filter(StandardCost.product_code == product_code)
     if cost_type:
         query = query.filter(StandardCost.cost_type == cost_type)
+    if project_type:
+        query = query.filter(StandardCost.project_type == project_type)
+    if research_flag is not None:
+        query = query.filter(StandardCost.research_flag == research_flag)
     items = query.order_by(StandardCost.product_code, StandardCost.cost_type).all()
     return {"data": items}
 
 
 @router.post("/standard-costs")
-def create_standard_cost(data: dict, db: Session = Depends(get_db)):
+def create_standard_cost(data: dict, db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """创建标准成本卡片"""
+    project_type, research_flag = _resolve_research_dims(data)
     sc = StandardCost(
+        entity_id=entity_id,
+        project_type=project_type,
+        research_flag=research_flag,
         product_code=data["product_code"],
         product_name=data.get("product_name", ""),
         cost_type=data["cost_type"],
@@ -56,24 +87,31 @@ def create_standard_cost(data: dict, db: Session = Depends(get_db)):
 
 
 @router.put("/standard-costs/{cost_id}")
-def update_standard_cost(cost_id: int, data: dict, db: Session = Depends(get_db)):
+def update_standard_cost(cost_id: int, data: dict, db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """修改标准成本卡片"""
-    sc = db.query(StandardCost).filter(StandardCost.id == cost_id).first()
+    sc = db.query(StandardCost).filter(StandardCost.id == cost_id,
+                                       StandardCost.entity_id == entity_id).first()
     if not sc:
         raise HTTPException(404, "标准成本记录不存在")
     for k in ("product_code", "product_name", "cost_type", "item_name",
               "standard_quantity", "unit", "standard_price", "version", "remark"):
         if k in data:
             setattr(sc, k, data[k])
+    project_type, research_flag = _resolve_research_dims(data, current=sc)
+    sc.project_type = project_type
+    sc.research_flag = research_flag
     sc.standard_cost = round(sc.standard_quantity * sc.standard_price, 2)
     db.commit()
     return {"message": "已更新"}
 
 
 @router.delete("/standard-costs/{cost_id}")
-def delete_standard_cost(cost_id: int, db: Session = Depends(get_db)):
+def delete_standard_cost(cost_id: int, db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """删除标准成本卡片"""
-    sc = db.query(StandardCost).filter(StandardCost.id == cost_id).first()
+    sc = db.query(StandardCost).filter(StandardCost.id == cost_id,
+                                       StandardCost.entity_id == entity_id).first()
     if not sc:
         raise HTTPException(404, "标准成本记录不存在")
     sc.status = "archived"
@@ -88,6 +126,8 @@ def delete_standard_cost(cost_id: int, db: Session = Depends(get_db)):
 @router.get("/actual-costs")
 def list_actual_costs(period: Optional[str] = Query(None),
                        product_code: Optional[str] = Query(None),
+                       project_type: Optional[str] = Query(None),
+                       research_flag: Optional[int] = Query(None),
                        db: Session = Depends(get_db),
     entity_id: int = Depends(get_entity_id)):
     """查询实际成本"""
@@ -96,14 +136,23 @@ def list_actual_costs(period: Optional[str] = Query(None),
         query = query.filter(ActualCost.period == period)
     if product_code:
         query = query.filter(ActualCost.product_code == product_code)
+    if project_type:
+        query = query.filter(ActualCost.project_type == project_type)
+    if research_flag is not None:
+        query = query.filter(ActualCost.research_flag == research_flag)
     items = query.order_by(ActualCost.period.desc(), ActualCost.product_code).all()
     return {"data": items}
 
 
 @router.post("/actual-costs")
-def create_actual_cost(data: dict, db: Session = Depends(get_db)):
+def create_actual_cost(data: dict, db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """录入实际成本"""
+    project_type, research_flag = _resolve_research_dims(data)
     ac = ActualCost(
+        entity_id=entity_id,
+        project_type=project_type,
+        research_flag=research_flag,
         period=data["period"],
         product_code=data["product_code"],
         product_name=data.get("product_name", ""),

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")

backend/scripts/verify_cost_research_dimension_e2e.py

@@ -0,0 +1,198 @@
+#!/usr/bin/env python3
+"""生产E2E实证: 成本模型研发归集维度 (cma-rd-dimension-20260905)
+
+链路验证:
+  A. 标准成本 POST project_type=platform_dev → research_flag 自动=1 (研发归集)
+  B. 标准成本 POST 不传归集维度 → 默认 client_delivery/research_flag=0 (录入默认)
+  C. 标准成本列表 ?project_type=platform_dev 过滤 → 只含研发行, 不含客户交付
+  D. 标准成本列表 ?research_flag=1 过滤 → 只含研发行
+  E. 实际成本 POST project_type=platform_dev → 落库 + 列表过滤命中
+  F. 存量迁移保守默认: 两表 internal 行数 > 0 (ALTER 后存量全 internal)
+  G. 回归: 既有列表接口(标准/实际)返回 200 且 data 为列表
+  H. ORM schema: inspect 两表含 research_flag/project_type 列 + 索引
+
+数据纪律: 临时行 product_code 带 E2E-RD- 前缀 + remark 带标记,
+验证完成后 DB 精确清理并回查 COUNT=0。
+
+用法: cd /root/cma-management/backend && venv/bin/python3 scripts/verify_cost_research_dimension_e2e.py
+"""
+import json
+import os
+import sys
+import urllib.request
+import urllib.error
+from datetime import datetime
+
+BASE = "http://127.0.0.1:8010"
+MARK = "【系统验证临时数据-验证后删除】"
+PREFIX = "E2E-RD-"
+STAMP = datetime.now().strftime("%H%M%S")
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+os.environ.setdefault("CMA_DB_HOST", "127.0.0.1")
+from app.database import get_db, get_engine  # noqa: E402
+from sqlalchemy import text  # noqa: E402
+from sqlalchemy import inspect as sa_inspect  # noqa: E402
+
+
+def http(method, path, body=None, headers=None):
+    data = json.dumps(body).encode() if body is not None else None
+    req = urllib.request.Request(BASE + path, data=data, method=method)
+    req.add_header("Content-Type", "application/json")
+    for k, v in (headers or {}).items():
+        req.add_header(k, v)
+    try:
+        with urllib.request.urlopen(req, timeout=30) as r:
+            return r.status, json.loads(r.read().decode())
+    except urllib.error.HTTPError as e:
+        raw = e.read().decode()
+        try:
+            return e.code, json.loads(raw)
+        except Exception:
+            return e.code, {"detail": raw}
+
+
+def main():
+    failures = []
+
+    def check(name, cond, detail=""):
+        tag = "PASS" if cond else "FAIL"
+        print(f"  [{tag}] {name}" + (f" | {detail}" if detail else ""))
+        if not cond:
+            failures.append(name)
+
+    # ── 0. 登录(admin entity=1) ──
+    st, r = http("POST", "/api/cma/auth/login",
+                 {"username": "admin", "password": "admin123", "entity_id": 1})
+    check("登录 admin entity=1", st == 200, f"http={st}")
+    token = r.get("token") if st == 200 else ""
+    auth = {"Authorization": f"Bearer {token}"}
+
+    rd_code = f"{PREFIX}RD{STAMP}"
+    cd_code = f"{PREFIX}CD{STAMP}"
+    ac_code = f"{PREFIX}AC{STAMP}"
+
+    try:
+        # ── A. 标准成本: 平台研发 ──
+        st, r = http("POST", "/api/cma/cost/standard-costs", {
+            "product_code": rd_code, "product_name": "CMA平台化开发E2E",
+            "cost_type": "labor", "item_name": "研发工时E2E",
+            "standard_quantity": 10.0, "standard_price": 80.0, "unit": "小时",
+            "project_type": "platform_dev", "remark": MARK,
+        }, auth)
+        check("POST standard platform_dev 200", st == 200, f"http={st} body={r}")
+
+        # ── B. 标准成本: 不传归集维度 → 默认 client_delivery ──
+        st, r = http("POST", "/api/cma/cost/standard-costs", {
+            "product_code": cd_code, "product_name": "客户交付E2E",
+            "cost_type": "labor", "item_name": "实施工时E2E",
+            "standard_quantity": 5.0, "standard_price": 60.0, "unit": "小时",
+            "remark": MARK,
+        }, auth)
+        check("POST standard 默认client_delivery 200", st == 200, f"http={st} body={r}")
+
+        # ── C. 列表过滤: project_type=platform_dev ──
+        st, r = http("GET", f"/api/cma/cost/standard-costs?project_type=platform_dev", None, auth)
+        codes = [i["product_code"] for i in r.get("data", [])]
+        check("GET standard filter=platform_dev 200", st == 200, f"http={st}")
+        check("研发过滤含研发行", rd_code in codes, f"{rd_code} in {codes}")
+        check("研发过滤不含客户交付行", cd_code not in codes, f"{cd_code} not in {codes}")
+
+        # ── D. 列表过滤: research_flag=1 ──
+        st, r = http("GET", "/api/cma/cost/standard-costs?research_flag=1", None, auth)
+        codes_rf = [i["product_code"] for i in r.get("data", [])]
+        check("GET standard filter=research_flag=1 含研发行", rd_code in codes_rf,
+              f"{rd_code} in {codes_rf}")
+
+        # ── E. 实际成本: platform_dev ──
+        st, r = http("POST", "/api/cma/cost/actual-costs", {
+            "period": "2026-09", "product_code": ac_code, "product_name": "CMA平台化开发E2E",
+            "cost_type": "labor", "item_name": "研发工时E2E",
+            "actual_quantity": 40.0, "actual_price": 100.0,
+            "project_type": "platform_dev", "remark": MARK,
+        }, auth)
+        check("POST actual platform_dev 200", st == 200, f"http={st} body={r}")
+        st, r = http("GET", "/api/cma/cost/actual-costs?project_type=platform_dev&period=2026-09", None, auth)
+        ac_codes = [i["product_code"] for i in r.get("data", [])]
+        check("GET actual filter=platform_dev 含研发行", ac_code in ac_codes, f"{ac_code} in {ac_codes}")
+
+        # ── DB 落库校验 ──
+        db = next(get_db())
+        try:
+            row_s = db.execute(text(
+                "SELECT project_type, research_flag, entity_id FROM standard_costs WHERE product_code = :c"
+            ), {"c": rd_code}).fetchone()
+            check("DB standard 落库 project_type=platform_dev", row_s and row_s[0] == "platform_dev",
+                  f"row={row_s}")
+            check("DB standard research_flag 联动=1", row_s and row_s[1] == 1, f"row={row_s}")
+            check("DB standard entity_id=1(token绑定)", row_s and row_s[2] == 1, f"row={row_s}")
+
+            row_c = db.execute(text(
+                "SELECT project_type, research_flag FROM standard_costs WHERE product_code = :c"
+            ), {"c": cd_code}).fetchone()
+            check("DB standard 默认 project_type=client_delivery", row_c and row_c[0] == "client_delivery",
+                  f"row={row_c}")
+            check("DB standard 默认 research_flag=0", row_c and row_c[1] == 0, f"row={row_c}")
+
+            row_a = db.execute(text(
+                "SELECT project_type, research_flag FROM actual_costs WHERE product_code = :c"
+            ), {"c": ac_code}).fetchone()
+            check("DB actual 落库 platform_dev+flag=1", row_a and row_a[0] == "platform_dev" and row_a[1] == 1,
+                  f"row={row_a}")
+
+            # ── F. 存量保守默认: internal 行仍在(ALTER后存量 internal, 未误归研发) ──
+            n_std_internal = db.execute(text(
+                "SELECT COUNT(*) FROM standard_costs WHERE project_type = 'internal' AND remark IS NULL"
+            )).scalar()
+            n_act_internal = db.execute(text(
+                "SELECT COUNT(*) FROM actual_costs WHERE project_type = 'internal' AND remark IS NULL"
+            )).scalar()
+            check("存量 standard internal 保留(29)", n_std_internal >= 29, f"count={n_std_internal}")
+            check("存量 actual internal 保留(134)", n_act_internal >= 134, f"count={n_act_internal}")
+
+            # ── H. ORM schema: 列+索引存在 ──
+            insp = sa_inspect(get_engine())
+            for t in ("standard_costs", "actual_costs"):
+                cols = {c["name"] for c in insp.get_columns(t)}
+                idxs = {ix["name"] for ix in insp.get_indexes(t)}
+                check(f"{t} 含 research_flag+project_type 列",
+                      {"research_flag", "project_type"} <= cols, f"cols={sorted(cols)}")
+                check(f"{t} 含两索引",
+                      {f"ix_{t}_research_flag", f"ix_{t}_project_type"} <= idxs, f"idx={sorted(idxs)}")
+        finally:
+            db.rollback()
+            db.close()
+
+        # ── G. 回归: 原列表接口正常 ──
+        st, r = http("GET", "/api/cma/cost/standard-costs", None, auth)
+        check("回归 GET standard-costs(全量) 200+list", st == 200 and isinstance(r.get("data"), list),
+              f"http={st} n={len(r.get('data', []))}")
+        st, r = http("GET", "/api/cma/cost/actual-costs?period=2026-09", None, auth)
+        check("回归 GET actual-costs 200+list", st == 200 and isinstance(r.get("data"), list),
+              f"http={st} n={len(r.get('data', []))}")
+
+    finally:
+        # ── 清理临时数据(DB直删标记行) + 回查 ──
+        db = next(get_db())
+        try:
+            for t in ("standard_costs", "actual_costs"):
+                db.execute(text(f"DELETE FROM {t} WHERE product_code LIKE :p"), {"p": f"{PREFIX}%"})
+            db.commit()
+            for t in ("standard_costs", "actual_costs"):
+                n = db.execute(text(f"SELECT COUNT(*) FROM {t} WHERE product_code LIKE :p"),
+                               {"p": f"{PREFIX}%"}).scalar()
+                check(f"清理回查 {t} 标记行=0", n == 0, f"count={n}")
+        finally:
+            db.rollback()
+            db.close()
+
+    print()
+    if failures:
+        print(f"RESULT: FAIL ({len(failures)}): {failures}")
+        sys.exit(1)
+    print("RESULT: ALL PASS")
+    sys.exit(0)
+
+
+if __name__ == "__main__":
+    main()

backend/tests/test_cost.py

@@ -45,6 +45,99 @@ class TestStandardCost:
         list_resp = client.get(f"{self.BASE}/standard-costs", headers=auth_header(token))
         assert len(list_resp.json()["data"]) == 1
 
+    def test_create_standard_cost_default_client_delivery(self, client: TestClient, db: Session):
+        """未传归集维度 → 默认 client_delivery/research_flag=0（录入默认，客户交付）"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+
+        resp = client.post(
+            f"{self.BASE}/standard-costs",
+            headers=auth_header(token),
+            json={
+                "product_code": "PROD_DEF",
+                "product_name": "默认产品",
+                "cost_type": "labor",
+                "item_name": "人工",
+                "standard_quantity": 1.0,
+                "standard_price": 100.0,
+            },
+        )
+        assert resp.status_code == 200
+        row = db.query(StandardCost).filter(StandardCost.product_code == "PROD_DEF").first()
+        assert row is not None
+        assert row.project_type == "client_delivery"
+        assert row.research_flag == 0
+
+    def test_create_standard_cost_platform_dev_research_flag_linked(self, client: TestClient, db: Session):
+        """project_type=platform_dev → research_flag 自动联动为 1（研发归集）"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+
+        resp = client.post(
+            f"{self.BASE}/standard-costs",
+            headers=auth_header(token),
+            json={
+                "product_code": "PROD_RD",
+                "product_name": "CMA平台开发",
+                "cost_type": "labor",
+                "item_name": "研发工时",
+                "standard_quantity": 10.0,
+                "standard_price": 80.0,
+                "project_type": "platform_dev",
+            },
+        )
+        assert resp.status_code == 200
+        row = db.query(StandardCost).filter(StandardCost.product_code == "PROD_RD").first()
+        assert row.project_type == "platform_dev"
+        assert row.research_flag == 1
+
+    def test_list_standard_costs_filter_by_project_type(self, client: TestClient, db: Session):
+        """列表按 project_type 过滤：研发只返回平台研发，不混入客户交付"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        for code, pt in (("RD_X", "platform_dev"), ("CD_X", "client_delivery"), ("IM_X", "internal")):
+            db.add(StandardCost(
+                product_code=code, product_name=code, cost_type="overhead",
+                item_name=code, standard_quantity=1, standard_price=1.0,
+                standard_cost=1.0,
+                project_type=pt, research_flag=1 if pt == "platform_dev" else 0,
+            ))
+        db.commit()
+
+        resp = client.get(f"{self.BASE}/standard-costs?project_type=platform_dev", headers=auth_header(token))
+        assert resp.status_code == 200
+        codes = [i["product_code"] for i in resp.json()["data"]]
+        assert codes == ["RD_X"]
+
+        resp2 = client.get(f"{self.BASE}/standard-costs?research_flag=1", headers=auth_header(token))
+        assert resp2.status_code == 200
+        codes2 = [i["product_code"] for i in resp2.json()["data"]]
+        assert codes2 == ["RD_X"]
+
+    def test_update_standard_cost_project_type(self, client: TestClient, db: Session):
+        """更新归集类型 → research_flag 联动（client_delivery 改为 platform_dev）"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+
+        sc = StandardCost(
+            product_code="PROD_UPD", product_name="产品U", cost_type="labor",
+            item_name="人工", standard_quantity=100, unit="小时",
+            standard_price=50.0, standard_cost=5000.0,
+            project_type="client_delivery", research_flag=0,
+        )
+        db.add(sc)
+        db.commit()
+
+        resp = client.put(
+            f"{self.BASE}/standard-costs/{sc.id}",
+            headers=auth_header(token),
+            json={"project_type": "platform_dev"},
+        )
+        assert resp.status_code == 200
+        db.refresh(sc)
+        assert sc.project_type == "platform_dev"
+        assert sc.research_flag == 1
+
     def test_update_standard_cost(self, client: TestClient, db: Session):
         """修改标准成本卡片"""
         create_test_user(db)
@@ -130,6 +223,59 @@ class TestActualCost:
         assert resp.status_code == 200
         assert len(resp.json()["data"]) == 1
 
+    def test_create_actual_cost_research_dims(self, client: TestClient, db: Session):
+        """录入实际成本带归集维度（平台研发 → research_flag=1）"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+
+        resp = client.post(
+            f"{self.BASE}/actual-costs",
+            headers=auth_header(token),
+            json={
+                "period": "2026-09",
+                "product_code": "RD_SVC",
+                "product_name": "CMA平台化开发",
+                "cost_type": "labor",
+                "item_name": "平台研发工时",
+                "actual_quantity": 40.0,
+                "actual_price": 100.0,
+                "project_type": "platform_dev",
+            },
+        )
+        assert resp.status_code == 200
+        row = db.query(ActualCost).filter(ActualCost.product_code == "RD_SVC").first()
+        assert row is not None
+        assert row.entity_id == 1
+        assert row.project_type == "platform_dev"
+        assert row.research_flag == 1
+
+    def test_list_actual_costs_filter_by_research(self, client: TestClient, db: Session):
+        """实际成本列表按归集类型/研发标记过滤"""
+        create_test_user(db)
+        token = get_token_for_user(client)
+        db.add(ActualCost(
+            period="2026-09", product_code="RD_SVC", product_name="平台开发",
+            cost_type="labor", item_name="研发工时", actual_quantity=1, actual_price=1.0,
+            actual_cost=1.0,
+            project_type="platform_dev", research_flag=1,
+        ))
+        db.add(ActualCost(
+            period="2026-09", product_code="CD_SVC", product_name="客户交付",
+            cost_type="labor", item_name="实施工时", actual_quantity=1, actual_price=1.0,
+            actual_cost=1.0,
+            project_type="client_delivery", research_flag=0,
+        ))
+        db.commit()
+
+        resp = client.get(f"{self.BASE}/actual-costs?project_type=platform_dev&period=2026-09", headers=auth_header(token))
+        assert resp.status_code == 200
+        codes = [i["product_code"] for i in resp.json()["data"]]
+        assert codes == ["RD_SVC"]
+
+        resp2 = client.get(f"{self.BASE}/actual-costs?research_flag=0&period=2026-09", headers=auth_header(token))
+        codes2 = [i["product_code"] for i in resp2.json()["data"]]
+        assert codes2 == ["CD_SVC"]
+
 
 class TestAbcCost:
     """ABC作业成本测试"""

frontend/src/views/CostDashboard.vue

@@ -75,10 +75,13 @@
       <!-- Tab 2: 标准成本管理 -->
       <el-tab-pane label="标准成本" name="standard">
         <div style="margin-bottom:12px;">
-          <el-button type="primary" @click="showStdForm = true; stdForm = {}">+ 新建标准成本</el-button>
+          <el-button type="primary" @click="resetStdForm()">+ 新建标准成本</el-button>
           <el-select v-model="stdProductFilter" placeholder="产品" clearable style="width:150px;margin-left:8px;" @change="loadStandardCosts">
             <el-option v-for="p in productOptions" :key="p" :label="p" :value="p" />
           </el-select>
+          <el-select v-model="stdTypeFilter" placeholder="归集类型" clearable style="width:130px;margin-left:8px;" @change="loadStandardCosts">
+            <el-option v-for="(label, val) in projectTypeOptions" :key="val" :label="label" :value="val" />
+          </el-select>
         </div>
         <el-table :data="standardCosts" v-loading="stdLoading" border stripe size="small" style="width:100%;">
           <el-table-column prop="product_code" label="产品编码" width="100" />
@@ -96,6 +99,9 @@
             <template #default="{ row }"><span style="font-weight:500;">{{ formatMoney(row.standard_cost) }}</span></template>
           </el-table-column>
           <el-table-column prop="version" label="版本" width="60" />
+          <el-table-column prop="project_type" label="归集类型" width="95">
+            <template #default="{ row }"><el-tag size="small" :type="projectTypeTag(row.project_type)">{{ projectTypeLabel(row.project_type) }}</el-tag></template>
+          </el-table-column>
           <el-table-column label="操作" width="120" fixed="right">
             <template #default="{ row }">
               <el-button size="small" @click="editStd(row)">编辑</el-button>
@@ -108,10 +114,13 @@
       <!-- Tab 3: 成本录入 -->
       <el-tab-pane label="成本录入" name="entry">
         <div style="margin-bottom:12px;">
-          <el-button type="primary" @click="showActualForm = true; actualForm = {}">+ 录入实际成本</el-button>
+          <el-button type="primary" @click="showActualForm = true; actualForm = { ...actualFormDefaults }">+ 录入实际成本</el-button>
           <el-select v-model="entryPeriod" placeholder="期间" style="width:110px;margin-left:8px;" @change="loadActualCosts">
             <el-option v-for="p in periodOptions" :key="p" :label="p" :value="p" />
           </el-select>
+          <el-select v-model="entryTypeFilter" placeholder="归集类型" clearable style="width:130px;margin-left:8px;" @change="loadActualCosts">
+            <el-option v-for="(label, val) in projectTypeOptions" :key="val" :label="label" :value="val" />
+          </el-select>
         </div>
         <el-table :data="actualCosts" v-loading="actualLoading" border stripe size="small" style="width:100%;">
           <el-table-column prop="period" label="期间" width="80" />
@@ -129,6 +138,9 @@
             <template #default="{ row }"><span style="font-weight:500;">{{ formatMoney(row.actual_cost) }}</span></template>
           </el-table-column>
           <el-table-column prop="source" label="来源" width="70" />
+          <el-table-column prop="project_type" label="归集类型" width="95">
+            <template #default="{ row }"><el-tag size="small" :type="projectTypeTag(row.project_type)">{{ projectTypeLabel(row.project_type) }}</el-tag></template>
+          </el-table-column>
         </el-table>
       </el-tab-pane>
 
@@ -291,6 +303,12 @@
         <el-form-item label="标准用量"><el-input-number v-model="stdForm.standard_quantity" :min="0" :precision="2" style="width:200px;" /></el-form-item>
         <el-form-item label="单位"><el-input v-model="stdForm.unit" style="width:150px;" /></el-form-item>
         <el-form-item label="标准单价"><el-input-number v-model="stdForm.standard_price" :min="0" :precision="2" style="width:200px;" /></el-form-item>
+        <el-form-item label="归集类型">
+          <el-select v-model="stdForm.project_type" style="width:200px;">
+            <el-option v-for="(label, val) in projectTypeOptions" :key="val" :label="label" :value="val" />
+          </el-select>
+          <div v-if="stdForm.project_type === 'platform_dev'" style="font-size:12px;color:#e6a23c;line-height:1.4;">平台研发投入 → 自动标记研发（research_flag=1），可作研发费用加计扣除归集</div>
+        </el-form-item>
       </el-form>
       <template #footer>
         <el-button @click="showStdForm = false">取消</el-button>
@@ -308,6 +326,12 @@
         <el-form-item label="项目名称"><el-input v-model="actualForm.item_name" /></el-form-item>
         <el-form-item label="实际用量"><el-input-number v-model="actualForm.actual_quantity" :min="0" :precision="2" style="width:200px;" /></el-form-item>
         <el-form-item label="实际单价"><el-input-number v-model="actualForm.actual_price" :min="0" :precision="2" style="width:200px;" /></el-form-item>
+        <el-form-item label="归集类型">
+          <el-select v-model="actualForm.project_type" style="width:200px;">
+            <el-option v-for="(label, val) in projectTypeOptions" :key="val" :label="label" :value="val" />
+          </el-select>
+          <div v-if="actualForm.project_type === 'platform_dev'" style="font-size:12px;color:#e6a23c;line-height:1.4;">平台研发投入 → 自动标记研发（research_flag=1），可作研发费用加计扣除归集</div>
+        </el-form-item>
       </el-form>
       <template #footer>
         <el-button @click="showActualForm = false">取消</el-button>
@@ -377,6 +401,14 @@ const costTypeMap: Record<string, string> = { material: '材料', labor: '人工
 const costTypeTagMap: Record<string, string> = { material: 'primary', labor: 'success', overhead: 'warning' }
 function costTypeLabel(t: string) { return costTypeMap[t] || t }
 function costTypeTag(t: string) { return costTypeTagMap[t] || 'info' }
+
+// ── 研发归集维度（2026-09-05 研发费用加计扣除归集）──
+const projectTypeOptions: Record<string, string> = {
+  platform_dev: '平台研发', client_delivery: '客户交付', internal: '内部管理',
+}
+const projectTypeTagMap: Record<string, string> = { platform_dev: 'danger', client_delivery: 'primary', internal: 'info' }
+function projectTypeLabel(t: string) { return projectTypeOptions[t] || '未分类' }
+function projectTypeTag(t: string) { return projectTypeTagMap[t] || 'info' }
 function formatMoney(v: any) {
   if (v === null || v === undefined) return '--'
   return Number(v).toLocaleString('zh-CN', { minimumFractionDigits: 2, maximumFractionDigits: 2 })
@@ -423,12 +455,20 @@ const showStdForm = ref(false)
 const stdForm = ref<any>({})
 const stdSaving = ref(false)
 const stdProductFilter = ref('')
+const stdTypeFilter = ref('')
+const stdFormDefaults = { project_type: 'client_delivery' }
+
+function resetStdForm() {
+  stdForm.value = { ...stdFormDefaults }
+  showStdForm.value = true
+}
 
 async function loadStandardCosts() {
   stdLoading.value = true
   try {
     const params: any = { entity_id: getEntityId() }
     if (stdProductFilter.value) params.product_code = stdProductFilter.value
+    if (stdTypeFilter.value) params.project_type = stdTypeFilter.value
     const r: any = await costApi.listStandardCosts(params)
     standardCosts.value = r.data || []
   } catch (e) { ElMessage.error('加载标准成本失败') }
@@ -474,11 +514,14 @@ const entryPeriod = ref(overviewPeriod.value)
 const showActualForm = ref(false)
 const actualForm = ref<any>({})
 const actualSaving = ref(false)
+const entryTypeFilter = ref('')
+const actualFormDefaults = { period: '', product_code: '', product_name: '', cost_type: 'material', item_name: '', project_type: 'client_delivery' }
 
 async function loadActualCosts() {
   actualLoading.value = true
   try {
     const params: any = { period: entryPeriod.value, entity_id: getEntityId() }
+    if (entryTypeFilter.value) params.project_type = entryTypeFilter.value
     const r: any = await costApi.listActualCosts(params)
     actualCosts.value = r.data || []
   } catch (e) { ElMessage.error('加载实际成本失败') }