feat(profitability): real ROI (op profit / invested capital), enable EVA, add RI
ci/woodpecker/push/main Pipeline failed
ci/woodpecker/push/main Pipeline failed
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).
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Hermes CI Fix
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"""盈利能力三指标（真 ROI / EVA / RI）单测 — finance-20261002-profitability-indicators-roi-eva-ri-fullstack
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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」）：
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营业利润（旧口径） = 5001 − 5401 − 5403 − (5601 + 5602 + 5603)
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经营口径营业利润 = 旧口径 + 厂补(530103) − 渠补(571103) [开关可回旧口径]
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（571112 商品折扣默认不计入：include_sales_discount=False）
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投入资本 = 有息负债(2001 + 2501) + 所有者权益(3xxx **一级科目**净额)
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ROI = 营业利润 ÷ 投入资本 × 100 ；NOPAT = 营业利润 × (1 − 所得税率)
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EVA = NOPAT − 投入资本 × WACC ；RI = 营业利润 − 投入资本 × 最低报酬率
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夹具数值逐项复刻财务复算锚（2026-08，万元）：
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旧口径营业利润 −267.61 / 厂补 +871.03 / 渠补 −691.43 ⇒ 经营口径 −88.01
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投入资本 = 211.50 + 1093.26 = 1304.76
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⇒ ROI −6.75% ｜ EVA −170.39 万（NOPAT −66.01） ｜ RI −192.39 万
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⇒ include_sales_discount=true（+商品折扣 33.68 万）⇒ −9.33% / −195.65 / −226.07
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覆盖：
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· app/utils/profitability_params.py —— 参数单一事实源（合并/兜底/兼容形态）
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· scripts/kpi_profitability_deriver.py —— 取值 + 计算 + 幂等落库 + fail-closed + 不降级
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· app/api/reports.py::/value-management —— 只读端点读派生值（单一事实源）
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"""
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import datetime
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import os
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import sys
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sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
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import pytest # noqa: E402
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from sqlalchemy import text # noqa: E402
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from app.models import KPIDefinition, KPIValue, VoucherDetail # noqa: E402
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from app.api.reports import get_value_management # noqa: E402
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from app.utils import profitability_params as PP # noqa: E402
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from scripts import kpi_profitability_deriver as D # noqa: E402
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ENTITY = 1
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PERIOD = "2026-08"
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D_DATE = datetime.datetime(2026, 8, 31)
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# ── 财务复算锚（元）────────────────────────────────────────────────────────
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A_SALES_CR = 8_087_955.00 # 5001 贷方累计
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A_COST_DR = 8_117_644.00 # 5401
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A_TAX_DR = 404_816.00 # 5403
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A_5601_DR = 123_144.00
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A_5602_DR = 2_062_015.00
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A_5603_DR = 56_427.00
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A_FACTORY_CR = 8_710_297.00 # 530103 厂补（贷方）
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A_CHANNEL_DR = 6_914_297.00 # 571103 渠补（借方）
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A_DISCOUNT_DR = 336_793.00 # 571112 商品折扣（借方）
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# 2026-08 期末科目余额（元）
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A_DEBT_2001 = 2_115_000.00
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A_EQ_3001 = 2_000_000.00
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A_EQ_3103 = 14_918_101.66
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A_EQ_3104_NEG = 5_985_512.16 # 利润分配 借方余额（负权益）
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A_EQ_310415_DETAIL = 5_985_512.16 # 3104 的子科目（level=2，须排除防双计）
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KPI_CODES = (
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("F_ROI", "投入资本回报率(ROI)", "%"),
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("F_EVA", "经济增加值(EVA)", "万元"),
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("F_RI", "剩余收益(RI)", "万元"),
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)
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# ── 夹具 ──────────────────────────────────────────────────────────────────
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def _create_subject_balances(db):
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"""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。
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⚠️ 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。
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"""
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db.execute(text("DROP TABLE IF EXISTS subject_balances"))
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db.execute(text("""
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CREATE TABLE IF NOT EXISTS subject_balances (
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id INTEGER PRIMARY KEY AUTOINCREMENT,
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entity_id INTEGER NOT NULL,
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period VARCHAR(7) NOT NULL,
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subject_code VARCHAR(20) NOT NULL,
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subject_name VARCHAR(100) NOT NULL DEFAULT '',
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level INTEGER NOT NULL,
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ob_dr NUMERIC NOT NULL DEFAULT 0, ob_cr NUMERIC NOT NULL DEFAULT 0,
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cur_dr NUMERIC NOT NULL DEFAULT 0, cur_cr NUMERIC NOT NULL DEFAULT 0,
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ytd_dr NUMERIC NOT NULL DEFAULT 0, ytd_cr NUMERIC NOT NULL DEFAULT 0,
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cb_dr NUMERIC NOT NULL DEFAULT 0, cb_cr NUMERIC NOT NULL DEFAULT 0,
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entity_scope VARCHAR(24) NOT NULL DEFAULT '',
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row_kind VARCHAR(16) NOT NULL DEFAULT '',
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source_batch VARCHAR(64),
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created_at DATETIME DEFAULT CURRENT_TIMESTAMP
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)
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"""))
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db.commit()
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def _sb(db, period, code, level, cb_dr=0.0, cb_cr=0.0, row_kind="subtotal_level1"):
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db.execute(text("""
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INSERT INTO subject_balances
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(entity_id, period, subject_code, subject_name, level, cb_dr, cb_cr, row_kind)
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VALUES (:e, :p, :c, :n, :l, :dr, :cr, :rk)
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"""), {"e": ENTITY, "p": period, "c": code, "n": code, "l": level,
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"dr": cb_dr, "cr": cb_cr, "rk": row_kind})
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_seq = [900000]
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def _voucher(db, subject_code, debit=0.0, credit=0.0, period=PERIOD, cf=0):
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_seq[0] += 1
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db.add(VoucherDetail(
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entity_id=ENTITY, voucher_no=f"P{_seq[0]}",
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period=period, voucher_date=D_DATE, subject_code=subject_code,
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subject_name=subject_code, summary="fixture",
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debit_amount=debit, credit_amount=credit, carry_forward=cf,
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))
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def _seed_kpis(db):
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for code, name, unit in KPI_CODES:
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db.add(KPIDefinition(entity_id=ENTITY, kpi_code=code, kpi_name=name,
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dimension="finance", category="profitability",
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unit=unit, status="active", target_value=0.0))
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db.commit()
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def _seed_production_shape(db):
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"""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。"""
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_create_subject_balances(db)
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_seed_kpis(db)
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_voucher(db, "5001", credit=A_SALES_CR)
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_voucher(db, "5401", debit=A_COST_DR)
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_voucher(db, "5403", debit=A_TAX_DR)
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_voucher(db, "5601", debit=A_5601_DR)
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_voucher(db, "5602", debit=A_5602_DR)
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_voucher(db, "5603", debit=A_5603_DR)
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_voucher(db, "530103", credit=A_FACTORY_CR)
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_voucher(db, "571103", debit=A_CHANNEL_DR)
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_voucher(db, "571112", debit=A_DISCOUNT_DR)
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_sb(db, PERIOD, "2001", 1, cb_cr=A_DEBT_2001)
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_sb(db, PERIOD, "2501", 1)
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_sb(db, PERIOD, "3001", 1, cb_cr=A_EQ_3001)
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_sb(db, PERIOD, "3103", 1, cb_cr=A_EQ_3103)
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_sb(db, PERIOD, "3104", 1, cb_dr=A_EQ_3104_NEG)
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_sb(db, PERIOD, "310415", 2, cb_dr=A_EQ_310415_DETAIL, row_kind="detail")
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db.commit()
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def _values(db, period=PERIOD):
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rows = db.query(KPIValue, KPIDefinition).join(
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KPIDefinition, KPIDefinition.id == KPIValue.kpi_id).filter(
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KPIValue.period == period).all()
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return {k.kpi_code: v for v, k in rows}
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# ── 参数单一事实源 ─────────────────────────────────────────────────────────
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class TestParams:
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def test_defaults_when_no_definitions(self, db):
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p = PP.load_profitability_params(db, ENTITY)
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assert p["tax_rate"] == 0.25 and p["wacc"] == 0.08
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assert p["min_return_rate"] == 0.08
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assert p["include_factory_subsidy"] is True
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assert p["include_channel_subsidy"] is True
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assert p["include_sales_discount"] is False
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assert p["annualize"] is False and p["capital_basis"] == "ending"
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def test_parse_variants(self):
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assert PP.parse_params(None) == {}
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assert PP.parse_params("") == {}
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assert PP.parse_params('{"params": {"wacc": 0.1}}') == {"wacc": 0.1}
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assert PP.parse_params({"wacc": 0.1}) == {"wacc": 0.1}
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assert PP.parse_params("not-json") == {}
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assert PP.parse_params('{"params": null}') == {}
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assert PP.parse_params({"params": {"x": None}}) == {}
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def test_merge_three_rows_over_defaults(self, db):
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db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_ROI", kpi_name="ROI", unit="%",
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data_source_config={"params": {"include_sales_discount": True}}))
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db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_EVA", kpi_name="EVA", unit="万元",
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data_source_config={"params": {"wacc": 0.12, "tax_rate": 0.15}}))
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db.add(KPIDefinition(entity_id=ENTITY, kpi_code="F_RI", kpi_name="RI", unit="万元",
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data_source_config={"params": {"min_return_rate": 0.11}}))
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db.commit()
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p = PP.load_profitability_params(db, ENTITY)
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assert p["wacc"] == 0.12 and p["tax_rate"] == 0.15
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assert p["min_return_rate"] == 0.11
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assert p["include_sales_discount"] is True
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# 未覆盖项仍取默认
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assert p["include_factory_subsidy"] is True and p["capital_basis"] == "ending"
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# ── 纯计算（口径锚） ───────────────────────────────────────────────────────
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class TestCompute:
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def test_finance_anchor_values(self):
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v = D.compute_indicators(-88.0091, 1304.75895, 8, dict(PP.DEFAULTS))
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assert v["F_ROI"] == pytest.approx(-6.74, abs=0.02)
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assert v["nopat_w"] == pytest.approx(-66.0068, abs=0.01)
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assert v["F_EVA"] == pytest.approx(-170.4, abs=0.1)
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assert v["F_RI"] == pytest.approx(-192.4, abs=0.1)
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def test_switch_sales_discount_moves_all_three(self):
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base = D.compute_indicators(-88.0091, 1304.75895, 8, dict(PP.DEFAULTS))
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p2 = dict(PP.DEFAULTS, include_sales_discount=True)
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with_disc = D.compute_indicators(-121.6884, 1304.75895, 8, p2)
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assert (base["F_ROI"], base["F_EVA"], base["F_RI"]) != \
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(with_disc["F_ROI"], with_disc["F_EVA"], with_disc["F_RI"])
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assert with_disc["F_ROI"] == pytest.approx(-9.33, abs=0.02)
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assert with_disc["F_EVA"] == pytest.approx(-195.6, abs=0.2)
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assert with_disc["F_RI"] == pytest.approx(-225.8, abs=0.5)
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def test_annualize_changes_roi(self):
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p = dict(PP.DEFAULTS, annualize=True)
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v = D.compute_indicators(-88.0091, 1304.75895, 8, p)
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assert v["scale"] == pytest.approx(1.5)
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assert v["F_ROI"] == pytest.approx(-10.12, abs=0.05)
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def test_fail_closed_when_capital_zero(self):
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v = D.compute_indicators(-88.0, 0.0, 8, dict(PP.DEFAULTS))
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assert v["F_ROI"] is None and v["F_EVA"] is None and v["F_RI"] is None
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# ── 派生器取值 / 落库 ──────────────────────────────────────────────────────
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class TestDeriver:
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def test_production_shape_matches_finance_anchor(self, db):
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_seed_production_shape(db)
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r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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p, c = r["profit"], r["capital"]
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assert p["sales_w"] == pytest.approx(808.7955, abs=1e-3)
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assert p["op_profit_legacy_w"] == pytest.approx(-267.61, abs=0.01)
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assert p["factory_subsidy_w"] == pytest.approx(871.03, abs=0.01)
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assert p["channel_subsidy_w"] == pytest.approx(691.43, abs=0.01)
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assert p["op_profit_w"] == pytest.approx(-88.01, abs=0.01)
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# 一级科目口径：3104 与子科目 310415 不得双计
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assert c["interest_bearing_debt_w"] == pytest.approx(211.50, abs=0.01)
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assert c["equity_w"] == pytest.approx(1093.26, abs=0.01)
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assert c["invest_capital_w"] == pytest.approx(1304.76, abs=0.01)
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assert r["values"]["F_ROI"] == pytest.approx(-6.74, abs=0.02)
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assert r["values"]["F_EVA"] == pytest.approx(-170.4, abs=0.1)
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assert r["values"]["F_RI"] == pytest.approx(-192.4, abs=0.1)
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assert r["written"] == {"F_ROI": "insert", "F_EVA": "insert", "F_RI": "insert"}
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def test_rows_written_with_derived_source(self, db):
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_seed_production_shape(db)
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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vals = _values(db)
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assert set(vals) == {"F_ROI", "F_EVA", "F_RI"}
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for code, row in vals.items():
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assert row.source_type == "derived"
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assert row.entity_id == ENTITY and row.period == PERIOD
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assert row.actual_value is not None and row.source_batch.startswith("profit-")
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assert "投入资本" in (row.remark or "")
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def test_idempotent_rerun_no_duplicate(self, db):
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_seed_production_shape(db)
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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r2 = D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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assert r2["written"] == {"F_ROI": "upsert", "F_EVA": "upsert", "F_RI": "upsert"}
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assert r2["changed"] == [] # 值未变 ⇒ 无值变留痕
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n = db.query(KPIValue).filter(KPIValue.source_type == "derived").count()
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assert n == 3
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def test_does_not_downgrade_verified_status(self, db):
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_seed_production_shape(db)
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_ROI").first()
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db.add(KPIValue(entity_id=ENTITY, kpi_id=kpi.id, period=PERIOD, actual_value=-99.0,
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source_type="derived", source_batch="old", data_status="verified"))
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db.commit()
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r = D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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row = _values(db)["F_ROI"]
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assert row.data_status == "verified" # 不降级（ASK-20260924-10）
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assert row.actual_value == pytest.approx(-6.74, abs=0.02)
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assert r["changed"] and r["changed"][0]["code"] == "F_ROI"
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def test_switch_true_changes_values(self, db):
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_seed_production_shape(db)
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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base = {c: v.actual_value for c, v in _values(db).items()}
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kpi = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_ROI").first()
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kpi.data_source_config = {"params": {"include_sales_discount": True}}
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db.commit()
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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now = {c: v.actual_value for c, v in _values(db).items()}
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assert now["F_ROI"] == pytest.approx(-9.33, abs=0.02)
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assert now["F_EVA"] == pytest.approx(-195.6, abs=0.2)
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assert now["F_RI"] == pytest.approx(-225.8, abs=0.5)
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assert now != base
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def test_wacc_change_moves_eva_only(self, db):
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_seed_production_shape(db)
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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base = {c: v.actual_value for c, v in _values(db).items()}
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eva = db.query(KPIDefinition).filter(KPIDefinition.kpi_code == "F_EVA").first()
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eva.data_source_config = {"params": {"tax_rate": 0.25, "wacc": 0.10}}
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db.commit()
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D.run_derive(db, ENTITY, PERIOD, write_kpi=True)
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now = {c: v.actual_value for c, v in _values(db).items()}
|
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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
|
||||
Reference in New Issue
Block a user