feat: 多租户隔离P2批2 — 预算/成本/费用/预警规则/BI报表加entity_id

- 12表加entity_id列(预算/偏差/规则/成本4表/费用2表/BI2表/驱动预算)
- 模型: BudgetPlan/StandardCost/ActualCost/AbcActivity/AbcAllocation/DriverFactorBudget/BiReport/Template/BudgetDeviationAlert/ExpenseRule/Reimbursement/AlertRule
- API隔离: budget plans / cost standard+actual / expenses rules+reimb / bi_reports list / alert_rules list 按token企业过滤
- 回填: kpi_id关联按KPI归属, 无关联默认酣客(entity=1); 当前数据全归酣客
- 验证: import+全端点200+pytest 451 passed

backend/app/api/cost.py

@@ -5,6 +5,7 @@ from typing import Optional
 from fastapi import APIRouter, Depends, Query, HTTPException
 from sqlalchemy.orm import Session
 from app.database import get_db
+from app.deps import get_entity_id
 from app.models import StandardCost, ActualCost, AbcActivity, AbcAllocation
 from app.utils.cost_engine import (
     calc_product_variance, get_cost_overview, get_cost_breakdown,
@@ -22,9 +23,10 @@ router = APIRouter(prefix="/api/cma/cost", tags=["成本分析"])
 @router.get("/standard-costs")
 def list_standard_costs(product_code: Optional[str] = Query(None),
                          cost_type: Optional[str] = Query(None),
-                         db: Session = Depends(get_db)):
+                         db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """查询标准成本卡片"""
-    query = db.query(StandardCost).filter(StandardCost.status == "active")
+    query = db.query(StandardCost).filter(StandardCost.status == "active", StandardCost.entity_id == entity_id)
     if product_code:
         query = query.filter(StandardCost.product_code == product_code)
     if cost_type:
@@ -86,9 +88,10 @@ def delete_standard_cost(cost_id: int, db: Session = Depends(get_db)):
 @router.get("/actual-costs")
 def list_actual_costs(period: Optional[str] = Query(None),
                        product_code: Optional[str] = Query(None),
-                       db: Session = Depends(get_db)):
+                       db: Session = Depends(get_db),
+    entity_id: int = Depends(get_entity_id)):
     """查询实际成本"""
-    query = db.query(ActualCost)
+    query = db.query(ActualCost).filter(ActualCost.entity_id == entity_id)
     if period:
         query = query.filter(ActualCost.period == period)
     if product_code: