From 8631ce718fc5261d6354c9e22e355ac31a651c9f Mon Sep 17 00:00:00 2001 From: Hermes CI Fix Date: Sat, 3 Oct 2026 02:10:47 +0800 Subject: [PATCH] feat(profitability): real ROI (op profit / invested capital), enable EVA, add RI MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Kaliber: wecom-finance 2026-10-02 ruling (Boss 11:59 CST "li; but (1) add real ROI"). - kpi_definitions seed scripts/sql/profitability_kpi_defs_20261003.sql: F_ROI renamed to F_ROA (same kpi_id=20, all 8 historical values kept), new F_ROI (real IMA caliber = operating profit / invested capital), F_EVA activated with unit and thresholds aligned to 万元, new F_RI (residual income). - parameters are NOT hardcoded in formula text: they live in kpi_definitions.data_source_config.params (tax_rate / wacc / min_return_rate / include_factory_subsidy / include_channel_subsidy / include_sales_discount / annualize / capital_basis); single reader = app/utils/profitability_params.py. - deriver scripts/kpi_profitability_deriver.py: YTD operating profit from voucher_details (carry_forward=0 net), invested capital from subject_balances level-1 rows only, idempotent upsert into kpi_values (source_type=derived, no data_status downgrade, fail-closed when invested capital is 0). - read-only endpoint GET /reports/value-management reads the derived rows only (single source of truth, no recomputation) and exposes the parameter block. - DupontAnalysis.vue: value management section (ROI / ROA / ROE / EVA / RI). - caliber_units.py: RATIO_CALIBER_TABLE key F_ROI renamed to F_ROA, new F_ROI row. - tests: backend/tests/test_profitability_indicators.py (21 cases). --- backend/app/api/reports.py | 83 ++++ backend/app/utils/caliber_units.py | 11 +- backend/app/utils/profitability_params.py | 94 +++++ backend/scripts/kpi_profitability_deriver.py | 356 +++++++++++++++++ .../sql/profitability_kpi_defs_20261003.sql | 80 ++++ .../tests/test_profitability_indicators.py | 372 ++++++++++++++++++ frontend/src/views/DupontAnalysis.vue | 121 +++++- 7 files changed, 1113 insertions(+), 4 deletions(-) create mode 100644 backend/app/utils/profitability_params.py create mode 100644 backend/scripts/kpi_profitability_deriver.py create mode 100644 backend/scripts/sql/profitability_kpi_defs_20261003.sql create mode 100644 backend/tests/test_profitability_indicators.py diff --git a/backend/app/api/reports.py b/backend/app/api/reports.py index 18adcf51..0c100e48 100644 --- a/backend/app/api/reports.py +++ b/backend/app/api/reports.py @@ -21,6 +21,7 @@ from app.auth_middleware import require_role, require_auth from app.models import KPIDefinition, KPIValue, BudgetPlan, StrategicMap, KPIAlert, User, Subject, ActionPlan, OperationLog, ReportHistory from app.utils.deviation_engine import calc_period_deviation, calc_period_diff, calc_deviation, get_budget_for_kpi from app.utils.alert_entity_scope import month_period_clause +from app.utils.profitability_params import load_profitability_params from app.utils.voucher_guard import apply_voucher_guard from app.services import report_reclass from app.deps import get_entity_id, assert_entity_slug_scope, resolve_session_slug @@ -2333,6 +2334,88 @@ def get_dupont_analysis( return {"error": "不支持的实体"} +# ============================================================ +# 价值管理区 — 真 ROI / ROA / EVA / RI（只读） +# 口径: 财务Bot 2026-10-02 裁定（任总 11:59 CST DM「立；但①要补真ROI」） +# ============================================================ + +@router.get("/value-management") +def get_value_management( + period: Optional[str] = Query(None, description="期间 YYYY-MM；缺省取该账套最新实测月"), + db: Session = Depends(get_db), + entity_id: int = Depends(get_entity_id), +): + """价值管理区 — 真 ROI / 总资产报酬率(ROA) / EVA / 剩余收益(RI)。 + + 单一事实源：**只读 `kpi_values` 里 `source_type='derived'` 的派生行**（由 + `scripts/kpi_profitability_deriver.py` 落库），本端点**不复算**——避免「同一指标两份结果」。 + 参数由 `app/utils/profitability_params.py` 从 `kpi_definitions.data_source_config.params` 读取。 + 口径要点：YTD 累计（非年化）；投入资本 = 有息负债(2001+2501) + 所有者权益(3xxx 一级科目)； + 厂补 530103 / 渠补 571103 计入经营（开关可回旧口径）。 + """ + codes = ("F_ROI", "F_ROA", "F_EVA", "F_RI", "F_ROE") + defs = {d.kpi_code: d for d in db.query(KPIDefinition).filter( + KPIDefinition.entity_id == entity_id, + KPIDefinition.kpi_code.in_(codes), + ).all()} + ids = [d.id for d in defs.values()] + + if period is None and ids: + latest = db.query(KPIValue.period).filter( + KPIValue.kpi_id.in_(ids), + KPIValue.actual_value.isnot(None), + month_period_clause(KPIValue.period), + ).order_by(KPIValue.period.desc()).first() + period = latest[0] if latest else None + + rows = [] + if ids and period: + rows = db.query(KPIValue).filter( + KPIValue.kpi_id.in_(ids), + KPIValue.period == period, + KPIValue.actual_value.isnot(None), + ).order_by(KPIValue.id.desc()).all() + + metric = {} + for row in rows: # id desc ⇒ 每个 kpi 取最新一条（同指标多来源时显式暴露，不去重掩盖） + kpi = next((d for d in defs.values() if d.id == row.kpi_id), None) + if kpi is None or kpi.kpi_code in metric: + continue + metric[kpi.kpi_code] = { + "value": row.actual_value, + "unit": kpi.unit, + "kpi_name": kpi.kpi_name, + "source_type": row.source_type, + "data_status": row.data_status, + "source_batch": row.source_batch, + "remark": row.remark, + "formula_desc": kpi.formula_desc, + } + + params = load_profitability_params(db, entity_id) + return { + "entity_id": entity_id, + "period": period, + "roa": metric.get("F_ROA"), + "roi": metric.get("F_ROI"), + "eva": metric.get("F_EVA"), + "ri": metric.get("F_RI"), + "roe": metric.get("F_ROE"), + "params": { + "tax_rate": params["tax_rate"], + "wacc": params["wacc"], + "min_return_rate": params["min_return_rate"], + "include_factory_subsidy": params["include_factory_subsidy"], + "include_channel_subsidy": params["include_channel_subsidy"], + "include_sales_discount": params["include_sales_discount"], + "annualize": params["annualize"], + "capital_basis": params["capital_basis"], + }, + "readonly": True, + "data_source": "derived", + } + + # ============================================================ # 自动报告生成 — ChatBI优化P1 # 支持周报/月报/专项报告，定时/事件/手动触发 diff --git a/backend/app/utils/caliber_units.py b/backend/app/utils/caliber_units.py index 632dc3e3..82671ac1 100644 --- a/backend/app/utils/caliber_units.py +++ b/backend/app/utils/caliber_units.py @@ -86,10 +86,17 @@ RATIO_CALIBER_TABLE = { "norm_factor": FACTOR_IDENTITY, "verified": True, "evidence": "2026-08 实测 -0.95 已是百分数（小体量亏损月，-0.95% 量级合理）", }, - "F_ROI": { + "F_ROA": { "name": "总资产报酬率(ROA)", "declared_unit": "%", "caliber": "百分比(%)", "norm_factor": FACTOR_IDENTITY, "verified": True, - "evidence": "2026-08 实测 -0.57 已是百分数", + "evidence": "2026-08 实测 -0.57 已是百分数（kpi_code 2026-10-03 由 F_ROI 正名为 F_ROA，" + "kpi_id/历史值不变；真 ROI 另立 F_ROI）", + }, + "F_ROI": { + "name": "投入资本回报率(ROI)", "declared_unit": "%", "caliber": "百分比(%)", + "norm_factor": FACTOR_IDENTITY, "verified": True, + "evidence": "2026-08 派生实测 -6.74（YTD 营业利润÷投入资本，已是百分数；口径见 " + "wecom-finance 2026-10-02 裁定）", }, "F_DEBT_RATIO": { "name": "资产负债率", "declared_unit": "%", "caliber": "百分比(%)", diff --git a/backend/app/utils/profitability_params.py b/backend/app/utils/profitability_params.py new file mode 100644 index 00000000..9f507264 --- /dev/null +++ b/backend/app/utils/profitability_params.py @@ -0,0 +1,94 @@ +# -*- coding: utf-8 -*- +"""盈利能力三指标（ROI / EVA / RI）参数单一事实源 —— 口径裁定 2026-10-02 + +依据（唯一有效出处）：财务Bot 2026-10-02 裁定（任总 11:59 CST DM「立；但①要补真ROI」） + 任务件 `finance-20261002-profitability-indicators-roi-eva-ri-fullstack.md` + +口径（万元）： + · 真 ROI（IMA/CMA 口径） = 营业利润 ÷ 投入资本 + 投入资本 = 有息负债（2001 短期借款 + 2501 长期借款）+ 所有者权益（3xxx 一级科目净额） + · EVA = NOPAT − 投入资本 × WACC ，NOPAT = 经营口径营业利润 × (1 − 所得税率) + · RI = 营业利润 − 投入资本 × 最低报酬率 + · 经营口径营业利润 = (5001 − 5401 − 5403 − 5601 − 5602 − 5603) + 厂补(530103) − 渠补(571103) + 厂补/渠补**计入经营**（参数开关可回旧口径）；571112 商品折扣(销售) 默认**不计入** + +参数化纪律（任务单 §二-1「勿硬编码进公式文本」）： + 所有参数存放于 `kpi_definitions.data_source_config` 的 `params` 子对象，**单一事实源**： + · `F_ROI.data_source_config.params` —— 利润口径开关（三条指标共用） + · `F_EVA.data_source_config.params` —— tax_rate / wacc + · `F_RI.data_source_config.params` —— min_return_rate + 本模块是**唯一读取入口**（派生器与只读端点共用），读不到即回落 DEFAULTS。 + 改参数 = 改 DB 的 JSON 后重跑派生器（无需改代码），见 `scripts/kpi_profitability_deriver.py`。 +""" +from __future__ import annotations + +import json +from typing import Any, Dict + +from app.models import KPIDefinition + +#: 三条指标的 kpi_code（与种子 SQL `scripts/sql/profitability_kpi_defs_20261003.sql` 一致） +ROI_KPI = "F_ROI" +EVA_KPI = "F_EVA" +RI_KPI = "F_RI" +PROFITABILITY_KPIS = (ROI_KPI, EVA_KPI, RI_KPI) + +#: 出厂默认参数（DB 参数缺失/未解析时的兜底；与裁定 §一 一致） +DEFAULTS: Dict[str, Any] = { + # —— 利润口径开关（三条共用，落 F_ROI.params）—— + "include_factory_subsidy": True, # 厂补 530103 计入经营 + "include_channel_subsidy": True, # 渠补 571103 计入经营 + "include_sales_discount": False, # 571112 商品折扣(销售) 默认不计入（未决开关，任总点头后置 true） + # —— 资本成本参数 —— + "tax_rate": 0.25, # 所得税率（落 F_EVA.params） + "wacc": 0.08, # 加权平均资本成本（落 F_EVA.params） + "min_return_rate": 0.08, # RI 最低报酬率（落 F_RI.params，默认同 WACC） + # —— 口径开关 —— + "annualize": False, # 是否年化（默认 False = YTD 累计口径，公式/备注已声明） + "capital_basis": "ending", # 投入资本口径：ending=期末 / average=平均((期初+期末)/2) +} + + +def parse_params(raw: Any) -> Dict[str, Any]: + """把 `data_source_config`（dict / JSON 字符串 / None）解析成 params 子对象。 + + 兼容形态：`{"params": {...}}`（本单约定） / 裸 `{...}`（历史行无 params 包装） / None。 + """ + if raw is None: + return {} + if isinstance(raw, (bytes, bytearray)): + raw = raw.decode("utf-8", "replace") + if isinstance(raw, str): + raw = raw.strip() + if not raw: + return {} + try: + raw = json.loads(raw) + except (ValueError, TypeError): + return {} + if not isinstance(raw, dict): + return {} + params = raw.get("params", raw) + if not isinstance(params, dict): + return {} + return {k: v for k, v in params.items() if v is not None} + + +def load_profitability_params(db, entity_id: int) -> Dict[str, Any]: + """读取并合并三条指标行的参数（F_ROI ← F_EVA ← F_RI 逐层覆盖 DEFAULTS）。 + + 读不到定义/参数 ⇒ 对应层不覆盖（DEFAULTS 兜底）。返回的 dict 恒含 DEFAULTS 的全部键。 + """ + out = dict(DEFAULTS) + rows = db.query(KPIDefinition.kpi_code, KPIDefinition.data_source_config).filter( + KPIDefinition.entity_id == entity_id, + KPIDefinition.kpi_code.in_(list(PROFITABILITY_KPIS)), + ).all() + by_code = {} + for code, cfg in rows: + by_code[code] = parse_params(cfg) + for code in PROFITABILITY_KPIS: + for k, v in (by_code.get(code) or {}).items(): + if k in out: + out[k] = v + return out diff --git a/backend/scripts/kpi_profitability_deriver.py b/backend/scripts/kpi_profitability_deriver.py new file mode 100644 index 00000000..6e80e232 --- /dev/null +++ b/backend/scripts/kpi_profitability_deriver.py @@ -0,0 +1,356 @@ +#!/usr/bin/env python3 +# -*- coding: utf-8 -*- +"""盈利能力三指标派生器 —— 真 ROI / EVA / RI（cma-profitability 2026-10-03） + +任务：`finance-20261002-profitability-indicators-roi-eva-ri-fullstack.md`（P1，提出者 wecom-finance） +放行出处：任总 2026-10-02 11:59 CST DM「立；但①要补真ROI」 + +口径（财务裁定，万元）： + 营业利润（旧口径） = 5001 − 5401 − 5403 − (5601 + 5602 + 5603) + 经营口径营业利润 = 旧口径 + 厂补(530103) − 渠补(571103) [参数开关可回旧口径] + （可选 +571112 商品折扣(销售)，默认不计入） + 投入资本 = 有息负债(2001 + 2501) + 所有者权益(3xxx 一级科目净额) + 真 ROI = 经营口径营业利润 ÷ 投入资本 × 100 + NOPAT = 经营口径营业利润 × (1 − 所得税率) + EVA = NOPAT − 投入资本 × WACC + RI = 经营口径营业利润 − 投入资本 × 最低报酬率 + +取数： + · 损益科目 → `voucher_details`（净额 = 借−贷，`carry_forward=0` 行域，同 kpi_bep_deriver） + · 投入资本 → `subject_balances`（期末余额 cb_cr−cb_dr；3xxx 仅取 `level=1` 一级科目，防跨层双计） + · 期间口径 = **YTD 累计（年初至目标月）**；是否年化由参数 `annualize` 控制（默认 False， + 即 ROI/EVA/RI 均为 YTD 非年化口径，已写进 kpi_definitions.formula_desc 与 remark） + +参数：`app/utils/profitability_params.py`（唯一读取入口；落 `kpi_definitions.data_source_config.params`） +幂等：同 kpi_id + entity + period + source_type='derived' 存在则原位更新；**不降级 data_status** + （ASK-20260924-10 口径：保留既有状态，含人工放行的 verified） +边界：只写 `source_type='derived'` 行；不改任何 kpi_definitions（定义由种子 SQL 负责）；无 DDL。 + +用法: + venv/bin/python3 scripts/kpi_profitability_deriver.py --period 2026-08 # 落库 + venv/bin/python3 scripts/kpi_profitability_deriver.py --period 2026-08 --dry-run # 只算不写 + venv/bin/python3 scripts/kpi_profitability_deriver.py --entity 1 --period 2026-08 +""" +import argparse +import logging +import os +import sys +from datetime import datetime +from typing import Any, Dict, Optional + +sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__)))) + +from sqlalchemy import func, text + +from app.database import get_session_local +from app.models import KPIDefinition, KPIValue, VoucherDetail +from app.utils.profitability_params import ( + EVA_KPI, PROFITABILITY_KPIS, RI_KPI, ROI_KPI, load_profitability_params, +) + +logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s") +logger = logging.getLogger("cma.profitability_deriver") + +#: 损益科目口径（与任务单 §一 逐字一致） +SALES_CODE = "5001" # 主营业务收入（贷方） +COST_CODE = "5401" # 主营业务成本 +TAX_SURCHARGE_CODE = "5403" # 营业税金及附加 +EXPENSE_PREFIXES = ("5601", "5602", "5603") # 销售/管理/财务费用 +FACTORY_SUBSIDY_CODE = "530103" # 厂补（贷方） +CHANNEL_SUBSIDY_CODE = "571103" # 渠补（借方） +SALES_DISCOUNT_CODE = "571112" # 商品折扣(销售)，默认不计入 + +#: 有息负债（一级科目） +INTEREST_BEARING_CODES = ("2001", "2501") +#: 所有者权益前缀（一级科目 3xxx，恰 4 位；用 LIKE 保证 MySQL/SQLite 双引擎可跑） +EQUITY_PREFIX = "3" +EQUITY_LEVEL1_LIKE = "3___" + + +# ────────────────────────── 取数 ────────────────────────── + +def ytd_window(period: str) -> tuple: + """目标期间 → YTD 起止（年初 .. 当期）""" + year = period[:4] + return f"{year}-01", period + + +def sum_voucher(db, entity_id: int, period_from: str, period_to: str, + field: str, subject_filter=None) -> float: + """聚合 voucher_details 金额**元**。field: 'net'(借−贷) / 'debit_amount' / 'credit_amount'。 + + 净额口径只在 `carry_forward=0` 行域成立（含结转腿时损益类净额恒 0）——见 + /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md。 + """ + expr = (VoucherDetail.debit_amount - VoucherDetail.credit_amount + if field == "net" else getattr(VoucherDetail, 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, + ) + if subject_filter: + kind, code = subject_filter + if kind == "eq": + q = q.filter(VoucherDetail.subject_code == code) + elif kind == "like": + q = q.filter(VoucherDetail.subject_code.like(code + "%")) + return float(q.scalar() or 0.0) + + +def operating_profit(db, entity_id: int, period: str, params: Dict[str, Any]) -> Dict[str, float]: + """YTD 营业利润（万元）：旧口径 / 经营口径 + 各项明细，全部留痕供复核。""" + p_from, p_to = ytd_window(period) + + sales = sum_voucher(db, entity_id, p_from, p_to, "credit_amount", ("eq", SALES_CODE)) + cost = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", COST_CODE)) + tax_surcharge = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", TAX_SURCHARGE_CODE)) + expenses = sum(sum_voucher(db, entity_id, p_from, p_to, "net", ("like", p)) + for p in EXPENSE_PREFIXES) + + op_legacy = (sales - cost - tax_surcharge - expenses) / 10000.0 + + factory_subsidy = -sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", FACTORY_SUBSIDY_CODE)) / 10000.0 + channel_subsidy = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", CHANNEL_SUBSIDY_CODE)) / 10000.0 + sales_discount = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", SALES_DISCOUNT_CODE)) / 10000.0 + + op = op_legacy + if params["include_factory_subsidy"]: + op += factory_subsidy + if params["include_channel_subsidy"]: + op -= channel_subsidy + if params["include_sales_discount"]: + op -= sales_discount + + return { + "sales_w": round(sales / 10000.0, 4), + "cost_w": round(cost / 10000.0, 4), + "tax_surcharge_w": round(tax_surcharge / 10000.0, 4), + "expenses_w": round(expenses / 10000.0, 4), + "op_profit_legacy_w": round(op_legacy, 4), + "factory_subsidy_w": round(factory_subsidy, 4), + "channel_subsidy_w": round(channel_subsidy, 4), + "sales_discount_w": round(sales_discount, 4), + "op_profit_w": round(op, 4), + } + + +def _equity_sql(): + return text(""" + SELECT COALESCE(SUM(cb_cr - cb_dr), 0) + FROM subject_balances + WHERE entity_id = :eid AND period = :period AND `level` = 1 + AND subject_code LIKE :eq_like + """) + + +def _debt_sql(): + return text(""" + SELECT COALESCE(SUM(cb_cr - cb_dr), 0) + FROM subject_balances + WHERE entity_id = :eid AND period = :period AND `level` = 1 + AND subject_code IN ('2001', '2501') + """) + + +def invest_capital(db, entity_id: int, period: str, basis: str = "ending") -> Dict[str, Any]: + """投入资本（万元）= 有息负债 + 所有者权益（`subject_balances` 期末/平均）。 + + 3xxx **只取 `level=1`（一级科目）**：`row_kind` 有 subtotal_level1/detail 两层， + 含明细层会把 `3104 利润分配` 与其子科目 `310415` 双计（实测 +598.55 万虚增）。 + """ + def _query(p: str) -> Dict[str, float]: + debt = float(db.execute(_debt_sql(), {"eid": entity_id, "period": p}).scalar() or 0.0) + equity = float(db.execute(_equity_sql(), {"eid": entity_id, "period": p, + "eq_like": EQUITY_LEVEL1_LIKE}).scalar() or 0.0) + return {"debt": debt / 10000.0, "equity": equity / 10000.0} + + cur = _query(period) + out = { + "interest_bearing_debt_w": round(cur["debt"], 4), + "equity_w": round(cur["equity"], 4), + "basis": basis, + "ending_w": round(cur["debt"] + cur["equity"], 4), + } + total = out["ending_w"] + if basis == "average": + y, m = int(period[:4]), int(period[5:7]) + if m == 1: + prev_period = f"{y - 1}-12" + else: + prev_period = f"{y}-{m - 1:02d}" + prev = _query(prev_period) + prev_ok = (prev["debt"] + prev["equity"]) != 0.0 + out["prev_period"] = prev_period + out["prev_total_w"] = round(prev["debt"] + prev["equity"], 4) + if prev_ok: + total = (out["ending_w"] + out["prev_total_w"]) / 2.0 + else: + out["average_fallback"] = "上一期 subject_balances 缺数 → 回落期末口径" + out["basis"] = "ending(fallback)" + out["invest_capital_w"] = round(total, 4) + return out + + +# ────────────────────────── 计算 ────────────────────────── + +def compute_indicators(op_profit_w: float, invest_capital_w: float, + months: int, params: Dict[str, Any]) -> Dict[str, Optional[float]]: + """纯计算（无 DB，便于单测）：返回三条指标值（None = 不可得，fail-closed）。""" + if not invest_capital_w: + return {ROI_KPI: None, EVA_KPI: None, RI_KPI: None, "nopat_w": None, "scale": None} + scale = (12.0 / months) if (params.get("annualize") and months) else 1.0 + op = op_profit_w * scale + nopat = op * (1.0 - float(params["tax_rate"])) + return { + ROI_KPI: round(op / invest_capital_w * 100.0, 2), + "nopat_w": round(nopat, 4), + EVA_KPI: round(nopat - invest_capital_w * float(params["wacc"]), 2), + RI_KPI: round(op - invest_capital_w * float(params["min_return_rate"]), 2), + "scale": scale, + } + + +# ────────────────────────── 落库 ────────────────────────── + +def run_derive(db, entity_id: int, period: str, write_kpi: bool = True) -> Dict[str, Any]: + params = load_profitability_params(db, entity_id) + months = int(period[5:7]) + profit = operating_profit(db, entity_id, period, params) + capital = invest_capital(db, entity_id, period, params.get("capital_basis", "ending")) + values = compute_indicators(profit["op_profit_w"], capital["invest_capital_w"], months, params) + + defs = {d.kpi_code: d for d in db.query(KPIDefinition).filter( + KPIDefinition.entity_id == entity_id, + KPIDefinition.kpi_code.in_(list(PROFITABILITY_KPIS)), + ).all()} + + switch_txt = (f"厂补{'计入' if params['include_factory_subsidy'] else '不计入'}/" + f"渠补{'计入' if params['include_channel_subsidy'] else '不计入'}/" + f"商品折扣{'计入' if params['include_sales_discount'] else '不计入'}") + basis_txt = ("YTD累计(非年化)" if not params.get("annualize") + else f"YTD年化(×12/{months})") + common = (f"营业利润({switch_txt}; {basis_txt}) {profit['op_profit_w']:.2f}万 / " + f"投入资本({capital['basis']}) {capital['invest_capital_w']:.2f}万") + + remarks = { + ROI_KPI: (f"{common} × 100 = {values[ROI_KPI]}%" + if values[ROI_KPI] is not None else f"{common}｜投入资本为 0，ROI 不可得"), + EVA_KPI: (f"NOPAT {values['nopat_w']:.2f}万(税率{params['tax_rate']:.0%}) − " + f"投入资本 {capital['invest_capital_w']:.2f}万 × WACC {params['wacc']:.2%} " + f"= {values[EVA_KPI]}万" if values[EVA_KPI] is not None else f"{common}｜投入资本为 0"), + RI_KPI: (f"营业利润 {profit['op_profit_w']:.2f}万 − 投入资本 {capital['invest_capital_w']:.2f}万 × " + f"最低报酬率 {params['min_return_rate']:.2%} = {values[RI_KPI]}万" + if values[RI_KPI] is not None else f"{common}｜投入资本为 0"), + } + + batch = f"profit-{datetime.now().strftime('%Y%m%d%H%M%S')}" + written, changed = {}, [] + for code in PROFITABILITY_KPIS: + kpi = defs.get(code) + if kpi is None: + written[code] = "no-definition" + logger.warning("kpi_definitions 缺 %s（entity=%s）——请先应用种子 SQL", code, entity_id) + continue + if values[code] is None: + written[code] = "unavailable(invest_capital=0)" + continue + if not write_kpi: + written[code] = "dry-run" + continue + existing = db.query(KPIValue).filter( + KPIValue.kpi_id == kpi.id, + KPIValue.period == period, + KPIValue.source_type == "derived", + ).first() + if existing: + old = float(existing.actual_value) if existing.actual_value is not None else None + new = float(values[code]) + existing.actual_value = new + existing.source_batch = batch + if old is None or abs(old - new) > 1e-9: + existing.remark = f"{remarks[code]}｜值已更新(batch={batch}, 旧{old} → 新{new}) 待财务复核" + changed.append({"code": code, "old": old, "new": new, + "data_status": existing.data_status}) + else: + existing.remark = remarks[code] + # 不降级 data_status（ASK-20260924-10） + written[code] = "upsert" + else: + db.add(KPIValue( + entity_id=entity_id, + kpi_id=kpi.id, + period=period, + actual_value=values[code], + source_type="derived", + source_batch=batch, + data_status="pending", + remark=remarks[code], + )) + written[code] = "insert" + db.flush() + if write_kpi: + db.commit() + + return { + "entity_id": entity_id, + "period": period, + "months": months, + "mode": "write" if write_kpi else "dry-run", + "batch": batch, + "params": params, + "profit": profit, + "capital": capital, + "nopat_w": values.get("nopat_w"), + "values": {c: values[c] for c in PROFITABILITY_KPIS}, + "remarks": remarks, + "written": written, + "changed": changed, + } + + +def _pick_period(db, entity_id: int) -> Optional[str]: + """默认目标期间 = subject_balances 中该账套最新的期间（投入资本的唯一可取期间）。""" + row = db.execute(text( + "SELECT MAX(period) FROM subject_balances WHERE entity_id = :eid" + ), {"eid": entity_id}).scalar() + return str(row) if row else None + + +def main(): + ap = argparse.ArgumentParser(description="盈利能力三指标派生器（真 ROI / EVA / RI）") + ap.add_argument("--period", default=None, help="目标期间 YYYY-MM（默认取 subject_balances 最新期）") + ap.add_argument("--entity", type=int, default=1, help="entity_id（默认 1=陕西酣客）") + ap.add_argument("--dry-run", action="store_true", help="只计算不落库") + args = ap.parse_args() + + db = get_session_local()() + try: + period = args.period or _pick_period(db, args.entity) + if not period: + logger.error("entity=%s 无 subject_balances 记录，无可用期间", args.entity) + return 2 + r = run_derive(db, args.entity, period, write_kpi=not args.dry_run) + print(f"盈利能力派生完成 entity={r['entity_id']} period={r['period']} " + f"(YTD {r['months']}个月) mode={r['mode']} batch={r['batch']}") + p, c = r["profit"], r["capital"] + print(f" 销售收入 {p['sales_w']:.2f}万 − 成本 {p['cost_w']:.2f}万 − 税金及附加 {p['tax_surcharge_w']:.2f}万 " + f"− 三费 {p['expenses_w']:.2f}万 = 旧口径营业利润 {p['op_profit_legacy_w']:.2f}万") + print(f" 厂补 {p['factory_subsidy_w']:.2f}万 / 渠补 {p['channel_subsidy_w']:.2f}万 / " + f"商品折扣 {p['sales_discount_w']:.2f}万 → 经营口径营业利润 {p['op_profit_w']:.2f}万") + print(f" 投入资本({c['basis']}) = 有息负债 {c['interest_bearing_debt_w']:.2f}万 + " + f"所有者权益 {c['equity_w']:.2f}万 = {c['invest_capital_w']:.2f}万") + print(f" F_ROI = {r['values'][ROI_KPI]} %") + print(f" F_EVA = {r['values'][EVA_KPI]} 万元 (NOPAT {r['nopat_w']:.2f}万)") + print(f" F_RI = {r['values'][RI_KPI]} 万元") + print(f" 落库: {r['written']}") + if r["changed"]: + print(f" 值变: {r['changed']}") + return 0 + finally: + db.close() + + +if __name__ == "__main__": + sys.exit(main() or 0) diff --git a/backend/scripts/sql/profitability_kpi_defs_20261003.sql b/backend/scripts/sql/profitability_kpi_defs_20261003.sql new file mode 100644 index 00000000..62d72067 --- /dev/null +++ b/backend/scripts/sql/profitability_kpi_defs_20261003.sql @@ -0,0 +1,80 @@ +-- CMA 盈利能力三指标（真 ROI / EVA / RI）定义收敛 — 2026-10-03 +-- 任务: finance-20261002-profitability-indicators-roi-eva-ri-fullstack（部署目标 cma-backend · cma-frontend） +-- 口径: 财务Bot 2026-10-02 裁定（任总 11:59 CST DM「立；但①要补真ROI」） +-- 动作: +-- ① F_ROI 正名 → F_ROA（**沿用原 kpi_id=20 与全部 8 期历史值，不删行**；名称「总资产报酬率(ROA)」不变） +-- ② 新增 F_ROI（真口径：经营口径营业利润 ÷ 投入资本） +-- ③ F_EVA 启用 status='active' + 单位/阈值对齐「万元」（原 unit='元' 而派生值以万元落库 ⇒ 会恒黄/量级失真） +-- ④ 新增 F_RI（剩余收益） +-- 参数: 全部落 data_source_config.params（可配置、非硬编码进公式文本）； +-- 读取入口唯一 = app/utils/profitability_params.py +-- 幂等: 条件 UPDATE + NOT EXISTS 守卫，可安全重跑 +-- ⚠️ 顺序不可换：①必须先于②（(entity_id,kpi_code) 唯一键 uk_entity_kpi 会撞） + +-- ① F_ROI 正名 → F_ROA（仅当 F_ROA 尚不存在；历史值随 kpi_id 保留） +UPDATE kpi_definitions +SET kpi_code = 'F_ROA', updated_at = NOW() +WHERE entity_id = 1 AND kpi_code = 'F_ROI' + AND NOT EXISTS ( + SELECT 1 FROM (SELECT id FROM kpi_definitions + WHERE entity_id = 1 AND kpi_code = 'F_ROA') AS t + ); + +-- ② 新增 F_ROI（真口径） +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, data_source_config) +SELECT 1, 'F_ROI', '投入资本回报率(ROI)', 'finance', 'profitability', + '经营口径营业利润 / 投入资本 * 100', + '真ROI=营业利润÷投入资本; 投入资本=有息负债(2001+2501)+所有者权益(3xxx一级科目); YTD累计(非年化); ' + '厂补530103/渠补571103计入经营(开关 include_factory_subsidy/include_channel_subsidy); ' + '571112商品折扣默认不计入(include_sales_discount); 参数见 data_source_config.params', + 'derived', '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)', + '财务部', 'monthly', '%', 0.00, + 'ratio', NULL, NULL, NULL, + 'strategic', 'active', 'finance-bot', 'Epic2', 1, + '{"params": {"include_factory_subsidy": true, "include_channel_subsidy": true, "include_sales_discount": false, "annualize": false, "capital_basis": "ending"}, "param_note": "利润口径开关，三条指标(F_ROI/F_EVA/F_RI)共用；读取入口 app/utils/profitability_params.py"}' +FROM DUAL +WHERE NOT EXISTS ( + SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_ROI' +); + +-- ③ F_EVA 启用 + 万元口径对齐（阈值语义逐字平移：原 绿>=0元 / 黄>=-100000元 / 红<-100000元 +-- ⇔ 万元 绿>=0 / 黄>=-10 / 红<-10；不改判定语义，只消除 元↔万元 跨量级失真） +UPDATE kpi_definitions +SET status = 'active', + unit = '万元', + target_value = 0.00, + target_calc_type = 'accumulate', + formula = 'NOPAT - 投入资本 * WACC', + formula_desc = 'EVA=NOPAT−投入资本×WACC; NOPAT=经营口径营业利润×(1−所得税率); 单位万元; ' + 'YTD累计(非年化); 资本成本参数见 data_source_config.params(tax_rate/wacc)', + data_source_type = 'derived', + data_source = '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)', + data_owner = '财务部', + threshold_green = '>=0', threshold_yellow = '>=-10', threshold_red = '<-10', + data_source_config = '{"params": {"tax_rate": 0.25, "wacc": 0.08}}', + updated_at = NOW() +WHERE entity_id = 1 AND kpi_code = 'F_EVA'; + +-- ④ 新增 F_RI（剩余收益） +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, data_source_config) +SELECT 1, 'F_RI', '剩余收益(RI)', 'finance', 'profitability', + '经营口径营业利润 - 投入资本 * 最低报酬率', + 'RI=营业利润−投入资本×最低报酬率(同WACC族,EVA为先扣税版本); 单位万元; YTD累计(非年化); ' + '最低报酬率参数见 data_source_config.params.min_return_rate; 部门级 RI 待部门级资产负债后下沉', + 'derived', '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)', + '财务部', 'monthly', '万元', 0.00, + 'accumulate', NULL, NULL, NULL, + 'strategic', 'active', 'finance-bot', 'Epic2', 1, + '{"params": {"min_return_rate": 0.08}}' +FROM DUAL +WHERE NOT EXISTS ( + SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_RI' +); diff --git a/backend/tests/test_profitability_indicators.py b/backend/tests/test_profitability_indicators.py new file mode 100644 index 00000000..c6401b92 --- /dev/null +++ b/backend/tests/test_profitability_indicators.py @@ -0,0 +1,372 @@ +"""盈利能力三指标（真 ROI / EVA / RI）单测 — finance-20261002-profitability-indicators-roi-eva-ri-fullstack + +口径依据（财务Bot 2026-10-02 裁定，任总 11:59 CST DM「立；但①要补真ROI」）： + 营业利润（旧口径） = 5001 − 5401 − 5403 − (5601 + 5602 + 5603) + 经营口径营业利润 = 旧口径 + 厂补(530103) − 渠补(571103) [开关可回旧口径] + （571112 商品折扣默认不计入：include_sales_discount=False） + 投入资本 = 有息负债(2001 + 2501) + 所有者权益(3xxx **一级科目**净额) + ROI = 营业利润 ÷ 投入资本 × 100 ；NOPAT = 营业利润 × (1 − 所得税率) + EVA = NOPAT − 投入资本 × WACC ；RI = 营业利润 − 投入资本 × 最低报酬率 + +夹具数值逐项复刻财务复算锚（2026-08，万元）： + 旧口径营业利润 −267.61 / 厂补 +871.03 / 渠补 −691.43 ⇒ 经营口径 −88.01 + 投入资本 = 211.50 + 1093.26 = 1304.76 + ⇒ ROI −6.75% ｜ EVA −170.39 万（NOPAT −66.01） ｜ RI −192.39 万 + ⇒ include_sales_discount=true（+商品折扣 33.68 万）⇒ −9.33% / −195.65 / −226.07 + +覆盖： + · app/utils/profitability_params.py —— 参数单一事实源（合并/兜底/兼容形态） + · scripts/kpi_profitability_deriver.py —— 取值 + 计算 + 幂等落库 + fail-closed + 不降级 + · app/api/reports.py::/value-management —— 只读端点读派生值（单一事实源） +""" +import datetime +import os +import sys + +sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__)))) + +import pytest # noqa: E402 +from sqlalchemy import text # noqa: E402 + +from app.models import KPIDefinition, KPIValue, VoucherDetail # noqa: E402 +from app.api.reports import get_value_management # noqa: E402 +from app.utils import profitability_params as PP # noqa: E402 +from scripts import kpi_profitability_deriver as D # noqa: E402 + +ENTITY = 1 +PERIOD = "2026-08" +D_DATE = datetime.datetime(2026, 8, 31) + +# ── 财务复算锚（元）──────────────────────────────────────────────────────── +A_SALES_CR = 8_087_955.00 # 5001 贷方累计 +A_COST_DR = 8_117_644.00 # 5401 +A_TAX_DR = 404_816.00 # 5403 +A_5601_DR = 123_144.00 +A_5602_DR = 2_062_015.00 +A_5603_DR = 56_427.00 +A_FACTORY_CR = 8_710_297.00 # 530103 厂补（贷方） +A_CHANNEL_DR = 6_914_297.00 # 571103 渠补（借方） +A_DISCOUNT_DR = 336_793.00 # 571112 商品折扣（借方） +# 2026-08 期末科目余额（元） +A_DEBT_2001 = 2_115_000.00 +A_EQ_3001 = 2_000_000.00 +A_EQ_3103 = 14_918_101.66 +A_EQ_3104_NEG = 5_985_512.16 # 利润分配 借方余额（负权益） +A_EQ_310415_DETAIL = 5_985_512.16 # 3104 的子科目（level=2，须排除防双计） + +KPI_CODES = ( + ("F_ROI", "投入资本回报率(ROI)", "%"), + ("F_EVA", "经济增加值(EVA)", "万元"), + ("F_RI", "剩余收益(RI)", "万元"), +) + + +# ── 夹具 ────────────────────────────────────────────────────────────────── + +def _create_subject_balances(db): + """subject_balances 不是 ORM 模型（生产为财务裁定导出的快照表）→ 测试期手工建表。 + + ⚠️ 必须 DROP 后重建：`Base.metadata.drop_all` 不覆盖本表，留表会让行跨用例累积。 + """ + db.execute(text("DROP TABLE IF EXISTS subject_balances")) + db.execute(text(""" + CREATE TABLE IF NOT EXISTS subject_balances ( + id INTEGER PRIMARY KEY AUTOINCREMENT, + entity_id INTEGER NOT NULL, + period VARCHAR(7) NOT NULL, + subject_code VARCHAR(20) NOT NULL, + subject_name VARCHAR(100) NOT NULL DEFAULT '', + level INTEGER NOT NULL, + ob_dr NUMERIC NOT NULL DEFAULT 0, ob_cr NUMERIC NOT NULL DEFAULT 0, + cur_dr NUMERIC NOT NULL DEFAULT 0, cur_cr NUMERIC NOT NULL DEFAULT 0, + ytd_dr NUMERIC NOT NULL DEFAULT 0, ytd_cr NUMERIC NOT NULL DEFAULT 0, + cb_dr NUMERIC NOT NULL DEFAULT 0, cb_cr NUMERIC NOT NULL DEFAULT 0, + entity_scope VARCHAR(24) NOT NULL DEFAULT '', + row_kind VARCHAR(16) NOT NULL DEFAULT '', + source_batch VARCHAR(64), + created_at DATETIME DEFAULT CURRENT_TIMESTAMP + ) + """)) + db.commit() + + +def _sb(db, period, code, level, cb_dr=0.0, cb_cr=0.0, row_kind="subtotal_level1"): + db.execute(text(""" + INSERT INTO subject_balances + (entity_id, period, subject_code, subject_name, level, cb_dr, cb_cr, row_kind) + VALUES (:e, :p, :c, :n, :l, :dr, :cr, :rk) + """), {"e": ENTITY, "p": period, "c": code, "n": code, "l": level, + "dr": cb_dr, "cr": cb_cr, "rk": row_kind}) + + +_seq = [900000] + + +def _voucher(db, subject_code, debit=0.0, credit=0.0, period=PERIOD, cf=0): + _seq[0] += 1 + db.add(VoucherDetail( + entity_id=ENTITY, voucher_no=f"P{_seq[0]}", + period=period, voucher_date=D_DATE, subject_code=subject_code, + subject_name=subject_code, summary="fixture", + debit_amount=debit, credit_amount=credit, carry_forward=cf, + )) + + +def _seed_kpis(db): + for code, name, unit in KPI_CODES: + db.add(KPIDefinition(entity_id=ENTITY, kpi_code=code, kpi_name=name, + dimension="finance", category="profitability", + unit=unit, status="active", target_value=0.0)) + db.commit() + + +def _seed_production_shape(db): + """按生产 2026-08 形态铺夹具：损益凭证 + 期末科目余额 + 三条 KPI 定义。""" + _create_subject_balances(db) + _seed_kpis(db) + _voucher(db, "5001", credit=A_SALES_CR) + _voucher(db, "5401", debit=A_COST_DR) + _voucher(db, "5403", debit=A_TAX_DR) + _voucher(db, "5601", debit=A_5601_DR) + _voucher(db, "5602", debit=A_5602_DR) + _voucher(db, "5603", debit=A_5603_DR) + _voucher(db, "530103", credit=A_FACTORY_CR) + _voucher(db, "571103", debit=A_CHANNEL_DR) + _voucher(db, "571112", debit=A_DISCOUNT_DR) + _sb(db, PERIOD, "2001", 1, cb_cr=A_DEBT_2001) + _sb(db, PERIOD, "2501", 1) + _sb(db, PERIOD, "3001", 1, cb_cr=A_EQ_3001) + _sb(db, PERIOD, "3103", 1, cb_cr=A_EQ_3103) + _sb(db, PERIOD, "3104", 1, cb_dr=A_EQ_3104_NEG) + _sb(db, PERIOD, "310415", 2, cb_dr=A_EQ_310415_DETAIL, row_kind="detail") + db.commit() + + +def _values(db, period=PERIOD): + rows = db.query(KPIValue, KPIDefinition).join( + KPIDefinition, KPIDefinition.id == KPIValue.kpi_id).filter( + KPIValue.period == period).all() + return {k.kpi_code: v for v, k in rows} + + +# ── 参数单一事实源 ───────────────────────────────────────────────────────── + +class TestParams: + def test_defaults_when_no_definitions(self, db): + p = PP.load_profitability_params(db, ENTITY) + assert p["tax_rate"] == 0.25 and p["wacc"] == 0.08 + assert p["min_return_rate"] == 0.08 + assert p["include_factory_subsidy"] is True + assert p["include_channel_subsidy"] is True + assert p["include_sales_discount"] is False + assert p["annualize"] is False and p["capital_basis"] == "ending" + + def test_parse_variants(self): + assert PP.parse_params(None) == {} + assert PP.parse_params("") == {} + assert PP.parse_params('{"params": {"wacc": 0.1}}') == {"wacc": 0.1} + assert PP.parse_params({"wacc": 0.1}) == {"wacc": 0.1} + assert PP.parse_params("not-json") == {} + assert PP.parse_params('{"params": null}') == {} + assert PP.parse_params({"params": {"x": None}}) == {} + + def test_merge_three_rows_over_defaults(self, db): + db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_ROI", kpi_name="ROI", unit="%", + data_source_config={"params": {"include_sales_discount": True}})) + db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_EVA", kpi_name="EVA", unit="万元", + data_source_config={"params": {"wacc": 0.12, "tax_rate": 0.15}})) + db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_RI", kpi_name="RI", unit="万元", + data_source_config={"params": {"min_return_rate": 0.11}})) + db.commit() + p = PP.load_profitability_params(db, ENTITY) + assert p["wacc"] == 0.12 and p["tax_rate"] == 0.15 + assert p["min_return_rate"] == 0.11 + assert p["include_sales_discount"] is True + # 未覆盖项仍取默认 + assert p["include_factory_subsidy"] is True and p["capital_basis"] == "ending" + + +# ── 纯计算（口径锚） ─────────────────────────────────────────────────────── + +class TestCompute: + def test_finance_anchor_values(self): + v = D.compute_indicators(-88.0091, 1304.75895, 8, dict(PP.DEFAULTS)) + assert v["F_ROI"] == pytest.approx(-6.74, abs=0.02) + assert v["nopat_w"] == pytest.approx(-66.0068, abs=0.01) + assert v["F_EVA"] == pytest.approx(-170.4, abs=0.1) + assert v["F_RI"] == pytest.approx(-192.4, abs=0.1) + + def test_switch_sales_discount_moves_all_three(self): + base = D.compute_indicators(-88.0091, 1304.75895, 8, dict(PP.DEFAULTS)) + p2 = dict(PP.DEFAULTS, include_sales_discount=True) + with_disc = D.compute_indicators(-121.6884, 1304.75895, 8, p2) + assert (base["F_ROI"], base["F_EVA"], base["F_RI"]) != \ + (with_disc["F_ROI"], with_disc["F_EVA"], with_disc["F_RI"]) + assert with_disc["F_ROI"] == pytest.approx(-9.33, abs=0.02) + assert with_disc["F_EVA"] == pytest.approx(-195.6, abs=0.2) + assert with_disc["F_RI"] == pytest.approx(-225.8, abs=0.5) + + def test_annualize_changes_roi(self): + p = dict(PP.DEFAULTS, annualize=True) + v = D.compute_indicators(-88.0091, 1304.75895, 8, p) + assert v["scale"] == pytest.approx(1.5) + assert v["F_ROI"] == pytest.approx(-10.12, abs=0.05) + + def test_fail_closed_when_capital_zero(self): + v = D.compute_indicators(-88.0, 0.0, 8, dict(PP.DEFAULTS)) + assert v["F_ROI"] is None and v["F_EVA"] is None and v["F_RI"] is None + + +# ── 派生器取值 / 落库 ────────────────────────────────────────────────────── + +class TestDeriver: + def test_production_shape_matches_finance_anchor(self, db): + _seed_production_shape(db) + r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + p, c = r["profit"], r["capital"] + assert p["sales_w"] == pytest.approx(808.7955, abs=1e-3) + assert p["op_profit_legacy_w"] == pytest.approx(-267.61, abs=0.01) + assert p["factory_subsidy_w"] == pytest.approx(871.03, abs=0.01) + assert p["channel_subsidy_w"] == pytest.approx(691.43, abs=0.01) + assert p["op_profit_w"] == pytest.approx(-88.01, abs=0.01) + # 一级科目口径：3104 与子科目 310415 不得双计 + assert c["interest_bearing_debt_w"] == pytest.approx(211.50, abs=0.01) + assert c["equity_w"] == pytest.approx(1093.26, abs=0.01) + assert c["invest_capital_w"] == pytest.approx(1304.76, abs=0.01) + assert r["values"]["F_ROI"] == pytest.approx(-6.74, abs=0.02) + assert r["values"]["F_EVA"] == pytest.approx(-170.4, abs=0.1) + assert r["values"]["F_RI"] == pytest.approx(-192.4, abs=0.1) + assert r["written"] == {"F_ROI": "insert", "F_EVA": "insert", "F_RI": "insert"} + + def test_rows_written_with_derived_source(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + vals = _values(db) + assert set(vals) == {"F_ROI", "F_EVA", "F_RI"} + for code, row in vals.items(): + assert row.source_type == "derived" + assert row.entity_id == ENTITY and row.period == PERIOD + assert row.actual_value is not None and row.source_batch.startswith("profit-") + assert "投入资本" in (row.remark or "") + + def test_idempotent_rerun_no_duplicate(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + r2 = D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + assert r2["written"] == {"F_ROI": "upsert", "F_EVA": "upsert", "F_RI": "upsert"} + assert r2["changed"] == [] # 值未变 ⇒ 无值变留痕 + n = db.query(KPIValue).filter(KPIValue.source_type == "derived").count() + assert n == 3 + + def test_does_not_downgrade_verified_status(self, db): + _seed_production_shape(db) + kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_ROI").first() + db.add(KPIValue(entity_id=ENTITY, kpi_id=kpi.id, period=PERIOD, actual_value=-99.0, + source_type="derived", source_batch="old", data_status="verified")) + db.commit() + r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + row = _values(db)["F_ROI"] + assert row.data_status == "verified" # 不降级（ASK-20260924-10） + assert row.actual_value == pytest.approx(-6.74, abs=0.02) + assert r["changed"] and r["changed"][0]["code"] == "F_ROI" + + def test_switch_true_changes_values(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + base = {c: v.actual_value for c, v in _values(db).items()} + kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_ROI").first() + kpi.data_source_config = {"params": {"include_sales_discount": True}} + db.commit() + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + now = {c: v.actual_value for c, v in _values(db).items()} + assert now["F_ROI"] == pytest.approx(-9.33, abs=0.02) + assert now["F_EVA"] == pytest.approx(-195.6, abs=0.2) + assert now["F_RI"] == pytest.approx(-225.8, abs=0.5) + assert now != base + + def test_wacc_change_moves_eva_only(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + base = {c: v.actual_value for c, v in _values(db).items()} + eva = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_EVA").first() + eva.data_source_config = {"params": {"tax_rate": 0.25, "wacc": 0.10}} + db.commit() + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + now = {c: v.actual_value for c, v in _values(db).items()} + assert now["F_ROI"] == base["F_ROI"] and now["F_RI"] == base["F_RI"] + # WACC 8%→10% ⇒ EVA 少 1304.75895 × 2% = 26.10 万 + assert now["F_EVA"] == pytest.approx(base["F_EVA"] - 26.10, abs=0.02) + + def test_fail_closed_without_capital_no_write(self, db): + _seed_production_shape(db) + db.execute(text("DELETE FROM subject_balances")) + db.commit() + r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + assert r["capital"]["invest_capital_w"] == 0.0 + assert r["values"] == {"F_ROI": None, "F_EVA": None, "F_RI": None} + assert db.query(KPIValue).filter(KPIValue.source_type == "derived").count() == 0 + + def test_missing_definition_reported_not_crash(self, db): + _create_subject_balances(db) + _seed_kpis(db) + _voucher(db, "5001", credit=A_SALES_CR) + _sb(db, PERIOD, "3001", 1, cb_cr=A_EQ_3001) + ri = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_RI").first() + db.delete(ri) + db.commit() + r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + assert r["written"]["F_RI"] == "no-definition" + assert r["written"]["F_ROI"] == "insert" + + def test_pick_period_uses_latest_subject_balances(self, db): + _create_subject_balances(db) + _sb(db, "2026-07", "3001", 1, cb_cr=A_EQ_3001) + _sb(db, "2026-08", "3001", 1, cb_cr=A_EQ_3001) + db.commit() + assert D._pick_period(db, ENTITY) == "2026-08" + + def test_average_basis_falls_back_when_prev_missing(self, db): + _seed_production_shape(db) + c = D.invest_capital(db, ENTITY, PERIOD, "average") + assert c["basis"] == "ending(fallback)" + assert c["invest_capital_w"] == pytest.approx(1304.76, abs=0.01) + + def test_average_basis_uses_prev_period(self, db): + _seed_production_shape(db) + _sb(db, "2026-07", "2001", 1, cb_cr=A_DEBT_2001) + _sb(db, "2026-07", "3001", 1, cb_cr=A_EQ_3001) + db.commit() + c = D.invest_capital(db, ENTITY, PERIOD, "average") + assert c["basis"] == "average" + # 上一期 (2026-07) = 有息负债 211.50万 + 权益 200.00万 = 411.50万 + assert c["prev_total_w"] == pytest.approx(411.50, abs=0.01) + # (411.50 + 1304.75895) / 2 + assert c["invest_capital_w"] == pytest.approx((411.5 + 1304.75895) / 2, abs=0.01) + + +# ── 只读端点（读派生值单一事实源） ───────────────────────────────────────── + +class TestValueManagementEndpoint: + def test_reads_derived_values(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + r = get_value_management(period=PERIOD, db=db, entity_id=ENTITY) + assert r["readonly"] is True and r["data_source"] == "derived" + assert r["period"] == PERIOD + assert r["roi"]["value"] == pytest.approx(-6.74, abs=0.02) + assert r["eva"]["value"] == pytest.approx(-170.4, abs=0.1) + assert r["ri"]["value"] == pytest.approx(-192.4, abs=0.1) + assert r["roa"] is None # 未 seed F_ROA + assert r["params"]["wacc"] == 0.08 + assert r["params"]["include_sales_discount"] is False + + def test_default_period_is_latest(self, db): + _seed_production_shape(db) + D.run_derive(db, ENTITY, PERIOD, write_kpi=True) + r = get_value_management(period=None, db=db, entity_id=ENTITY) + assert r["period"] == PERIOD + + def test_empty_when_no_rows(self, db): + _seed_kpis(db) + r = get_value_management(period=None, db=db, entity_id=ENTITY) + assert r["period"] is None and r["roi"] is None and r["params"]["tax_rate"] == 0.25 diff --git a/frontend/src/views/DupontAnalysis.vue b/frontend/src/views/DupontAnalysis.vue index 46820890..6ba53690 100644 --- a/frontend/src/views/DupontAnalysis.vue +++ b/frontend/src/views/DupontAnalysis.vue @@ -10,6 +10,41 @@ 刷新 + +
+
+ + + + 价值管理（{{ vm.period }}） + YTD 累计口径 · 派生值单源（source_type=derived） +
+
+
+
+ {{ m.text }}{{ m.unit }} +
+
{{ m.label }}
+
{{ m.desc }}
+
+
+
+ 参数（kpi_definitions.data_source_config） + 所得税率 {{ pct(vm.params.tax_rate) }} · WACC {{ pct(vm.params.wacc) }} · + 最低报酬率 {{ pct(vm.params.min_return_rate) }} · + 厂补{{ vm.params.include_factory_subsidy ? '计入' : '不计入' }} · + 渠补{{ vm.params.include_channel_subsidy ? '计入' : '不计入' }} · + 商品折扣{{ vm.params.include_sales_discount ? '计入' : '不计入' }} · + {{ vm.params.annualize ? '年化（×12/月数）' : 'YTD 非年化' }} · + 投入资本{{ vm.params.capital_basis === 'average' ? '平均' : '期末' }} +
+
+
+
价值管理
+
ROI / ROA / EVA / RI 尚无派生值（请先运行 kpi_profitability_deriver.py）
+
+