feat(profitability): real ROI (op profit / invested capital), enable EVA, add RI

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

@@ -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",
+    }
+
+
 # ============================================================
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