feat: CMA P1+P2 Round2 — 风险矩阵+COSO+预算方法

2026-07-16 17:09:32 +08:00
parent 82919b1616
commit 9eded3e4fe
7 changed files with 750 additions and 5 deletions
@@ -334,3 +334,103 @@ def get_deviation_report(
        "summary": summary,
        "items": items,
    }
+
+
+# ──────────────────────────────────────────────
+# 功能6: 预算方法三选一向导 (CMA P1 - 增量/零基/弹性)
+# ──────────────────────────────────────────────
+
+@router.post("/method-comparison")
+def budget_method_comparison(data: dict):
+    """
+    预算方法三选一对比计算
+    接收: { entity: "hanke", last_month_budget: 91, current_revenue: 122, ... }
+    返回三种方法的计算结果
+    """
+    entity = data.get("entity", "hanke")
+    last_month_budget = data.get("last_month_budget", 91)  # 上月预算（万）
+    current_revenue = data.get("current_revenue", 122)  # 当前收入（万）
+    fixed_costs = data.get("fixed_costs", {
+        "rent": 15,       # 房租（万）
+        "labor": 40,      # 人工（万）
+        "entertainment": 16,  # 招待费（万）
+        "misc": 12,       # 杂项（万）
+    })
+    variable_cost_rate = data.get("variable_cost_rate", 0.4862)  # 变动成本率
+
+    # 1. 增量预算: 基于上月统一调整
+    increment_rate = data.get("increment_rate", 0.05)  # 5%增幅
+    incremental_result = round(last_month_budget * (1 + increment_rate), 1)
+    incremental_detail = f"上月{last_month_budget}万 × (1+{increment_rate*100:.0f}%) = {incremental_result}万"
+
+    # 2. 零基预算: 每项从零论证
+    zbb_entertainment = round(fixed_costs.get("entertainment", 16) / 2, 1)  # 砍半
+    zbb_misc = round(fixed_costs.get("misc", 12) * 0.7, 1)  # 压缩30%
+    zbb_total = round(
+        fixed_costs.get("rent", 15)
+        + fixed_costs.get("labor", 40)
+        + zbb_entertainment
+        + zbb_misc,
+        1,
+    )
+    zbb_savings = round(last_month_budget - zbb_total, 1)
+    zbb_detail = (
+        f"房租{fixed_costs.get('rent', 15)}万(固定)+人工{fixed_costs.get('labor', 40)}万(砍不掉)"
+        f"+招待{zbb_entertainment}万(砍半)+杂项{zbb_misc}万(压缩)"
+        f"={zbb_total}万 ← 省{zbb_savings}万"
+    )
+
+    # 3. 弹性预算: 根据收入水平动态调整
+    flexible_fixed = round(fixed_costs.get("rent", 15) + fixed_costs.get("labor", 40) * 0.5, 1)
+    flexible_variable = round(current_revenue * variable_cost_rate * 0.4, 1)
+    flexible_total = round(flexible_fixed + flexible_variable, 1)
+    flexible_variance = round(last_month_budget - flexible_total, 1)
+    flex_detail = (
+        f"收入{current_revenue}万 → 对应费用预算 = {flexible_total}万"
+        f"（固定部分{flexible_fixed}万+变动部分{flexible_variable}万）"
+        f"，实际{last_month_budget}万 → 差异{flexible_variance}万 → {'效率问题' if flexible_variance > 0 else '节省'}"
+    )
+
+    # 推荐方法
+    recommended = "zero_based"
+
+    return {
+        "entity": entity,
+        "entity_name": "陕西酣客（白酒经销）" if entity == "hanke" else "陕西博海科技（IT服务）",
+        "methods": [
+            {
+                "id": "incremental",
+                "name": "增量预算",
+                "name_en": "Incremental Budgeting",
+                "result_value": incremental_result,
+                "detail": incremental_detail,
+                "pros": "简单快速",
+                "cons": "浪费持续",
+                "is_recommended": False,
+            },
+            {
+                "id": "zero_based",
+                "name": "零基预算",
+                "name_en": "Zero-Based Budgeting (ZBB)",
+                "result_value": zbb_total,
+                "savings": zbb_savings,
+                "detail": zbb_detail,
+                "pros": "最合理",
+                "cons": "耗时",
+                "is_recommended": True,
+            },
+            {
+                "id": "flexible",
+                "name": "弹性预算",
+                "name_en": "Flexible Budgeting",
+                "result_value": flexible_total,
+                "variance": flexible_variance,
+                "detail": flex_detail,
+                "pros": "动态响应",
+                "cons": "需要详细分类",
+                "is_recommended": False,
+            },
+        ],
+        "recommended": recommended,
+        "recommended_name": "零基预算",
+    }