diff --git a/backend/app/api/dashboard.py b/backend/app/api/dashboard.py
index ab3d9b74..d3545a4c 100644
--- a/backend/app/api/dashboard.py
+++ b/backend/app/api/dashboard.py
@@ -417,8 +417,18 @@ def my_dashboard(
         target = k.target_value
         level = "gray"
         if actual is not None and target:
-            ratio = actual / target
-            level = "green" if ratio >= 0.9 else ("yellow" if ratio >= 0.7 else "red")
+            # 反向指标（越低越好）：费用率/渠补率/应收天数/返利率/成本率
+            REVERSE_INDICATORS = {
+                "F_COST_RATIO", "C_REBATE_RATE", "F_AR_DAYS",
+                "F_REBATE_RATE", "F_FACTORY_REBATE_RATE", "F_COST_CONTROL_RATE",
+            }
+            if k.kpi_code in REVERSE_INDICATORS:
+                # 反向：实际≤目标=绿；实际≤目标*1.1=黄；否则红
+                level = "green" if actual <= target else (
+                    "yellow" if actual <= target * 1.1 else "red")
+            else:
+                ratio = actual / target
+                level = "green" if ratio >= 0.9 else ("yellow" if ratio >= 0.7 else "red")
 
         kpi_list.append({
             "id": k.id,