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/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'
+);