Hermes CI Fix
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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).
95 lines
4.4 KiB
Python
95 lines
4.4 KiB
Python
# -*- coding: utf-8 -*-
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"""盈利能力三指标（ROI / EVA / RI）参数单一事实源 —— 口径裁定 2026-10-02
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依据（唯一有效出处）：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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任务件 `finance-20261002-profitability-indicators-roi-eva-ri-fullstack.md`
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口径（万元）：
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· 真 ROI（IMA/CMA 口径） = 营业利润 ÷ 投入资本
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投入资本 = 有息负债（2001 短期借款 + 2501 长期借款）+ 所有者权益（3xxx 一级科目净额）
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· EVA = NOPAT − 投入资本 × WACC ，NOPAT = 经营口径营业利润 × (1 − 所得税率)
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· RI = 营业利润 − 投入资本 × 最低报酬率
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· 经营口径营业利润 = (5001 − 5401 − 5403 − 5601 − 5602 − 5603) + 厂补(530103) − 渠补(571103)
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厂补/渠补**计入经营**（参数开关可回旧口径）；571112 商品折扣(销售) 默认**不计入**
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参数化纪律（任务单 §二-1「勿硬编码进公式文本」）：
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所有参数存放于 `kpi_definitions.data_source_config` 的 `params` 子对象，**单一事实源**：
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· `F_ROI.data_source_config.params` —— 利润口径开关（三条指标共用）
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· `F_EVA.data_source_config.params` —— tax_rate / wacc
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· `F_RI.data_source_config.params` —— min_return_rate
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本模块是**唯一读取入口**（派生器与只读端点共用），读不到即回落 DEFAULTS。
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改参数 = 改 DB 的 JSON 后重跑派生器（无需改代码），见 `scripts/kpi_profitability_deriver.py`。
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"""
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from __future__ import annotations
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import json
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from typing import Any, Dict
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from app.models import KPIDefinition
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#: 三条指标的 kpi_code（与种子 SQL `scripts/sql/profitability_kpi_defs_20261003.sql` 一致）
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ROI_KPI = "F_ROI"
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EVA_KPI = "F_EVA"
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RI_KPI = "F_RI"
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PROFITABILITY_KPIS = (ROI_KPI, EVA_KPI, RI_KPI)
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#: 出厂默认参数（DB 参数缺失/未解析时的兜底；与裁定 §一 一致）
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DEFAULTS: Dict[str, Any] = {
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# —— 利润口径开关（三条共用，落 F_ROI.params）——
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"include_factory_subsidy": True, # 厂补 530103 计入经营
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"include_channel_subsidy": True, # 渠补 571103 计入经营
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"include_sales_discount": False, # 571112 商品折扣(销售) 默认不计入（未决开关，任总点头后置 true）
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# —— 资本成本参数 ——
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"tax_rate": 0.25, # 所得税率（落 F_EVA.params）
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"wacc": 0.08, # 加权平均资本成本（落 F_EVA.params）
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"min_return_rate": 0.08, # RI 最低报酬率（落 F_RI.params，默认同 WACC）
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# —— 口径开关 ——
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"annualize": False, # 是否年化（默认 False = YTD 累计口径，公式/备注已声明）
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"capital_basis": "ending", # 投入资本口径：ending=期末 / average=平均((期初+期末)/2)
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}
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def parse_params(raw: Any) -> Dict[str, Any]:
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"""把 `data_source_config`（dict / JSON 字符串 / None）解析成 params 子对象。
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兼容形态：`{"params": {...}}`（本单约定） / 裸 `{...}`（历史行无 params 包装） / None。
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"""
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if raw is None:
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return {}
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if isinstance(raw, (bytes, bytearray)):
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raw = raw.decode("utf-8", "replace")
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if isinstance(raw, str):
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raw = raw.strip()
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if not raw:
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return {}
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try:
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raw = json.loads(raw)
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except (ValueError, TypeError):
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return {}
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if not isinstance(raw, dict):
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return {}
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params = raw.get("params", raw)
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if not isinstance(params, dict):
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return {}
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return {k: v for k, v in params.items() if v is not None}
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def load_profitability_params(db, entity_id: int) -> Dict[str, Any]:
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"""读取并合并三条指标行的参数（F_ROI ← F_EVA ← F_RI 逐层覆盖 DEFAULTS）。
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读不到定义/参数 ⇒ 对应层不覆盖（DEFAULTS 兜底）。返回的 dict 恒含 DEFAULTS 的全部键。
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"""
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out = dict(DEFAULTS)
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rows = db.query(KPIDefinition.kpi_code, KPIDefinition.data_source_config).filter(
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KPIDefinition.entity_id == entity_id,
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KPIDefinition.kpi_code.in_(list(PROFITABILITY_KPIS)),
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).all()
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by_code = {}
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for code, cfg in rows:
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by_code[code] = parse_params(cfg)
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for code in PROFITABILITY_KPIS:
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for k, v in (by_code.get(code) or {}).items():
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if k in out:
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out[k] = v
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return out
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