-- 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'
);