Files
cma-management/backend
Hermes CI Fix 8631ce718f
ci/woodpecker/push/main Pipeline failed
feat(profitability): real ROI (op profit / invested capital), enable EVA, add RI
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).
2026-10-03 02:10:47 +08:00
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