包含前后端完整代码: - 前端:Vue3+Vite+ElementPlus - 后端:FastAPI+SQLAlchemy - 模块:驾驶舱/KPI/战略地图/预警/预算/成本/预测/改善行动 - 当前版本:v1.0.0
75 lines
4.1 KiB
Python
75 lines
4.1 KiB
Python
"""成本分析模型 — 管理会计OS
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标准成本卡片、实际成本归集、作业成本法(ABC)
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"""
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from sqlalchemy import Column, Integer, String, Float, DateTime, Text, ForeignKey, JSON, func
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from app.database import Base
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class StandardCost(Base):
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"""标准成本卡片 — 每项产品或服务的标准成本构成"""
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__tablename__ = "standard_costs"
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id = Column(Integer, primary_key=True, index=True)
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product_code = Column(String(50), nullable=False, comment="产品/服务编码")
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product_name = Column(String(200), nullable=False, comment="产品/服务名称")
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cost_type = Column(String(20), nullable=False, comment="成本类型: material/labor/overhead")
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item_name = Column(String(200), nullable=False, comment="成本项目名称")
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standard_quantity = Column(Float, nullable=False, comment="标准用量")
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unit = Column(String(20), nullable=True, comment="单位")
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standard_price = Column(Float, nullable=False, comment="标准单价")
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standard_cost = Column(Float, nullable=False, comment="标准成本 = 用量×单价")
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version = Column(String(20), default="v1.0", comment="版本号")
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status = Column(String(20), default="active", comment="active/archived")
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remark = Column(Text, nullable=True)
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created_at = Column(DateTime, server_default=func.now())
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updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
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class ActualCost(Base):
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"""实际成本归集 — 从ERP/手工录入的实际成本"""
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__tablename__ = "actual_costs"
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id = Column(Integer, primary_key=True, index=True)
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period = Column(String(20), nullable=False, comment="期间 2026-05")
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product_code = Column(String(50), nullable=False, comment="产品/服务编码")
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product_name = Column(String(200), nullable=False, comment="产品/服务名称")
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cost_type = Column(String(20), nullable=False, comment="成本类型: material/labor/overhead")
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item_name = Column(String(200), nullable=False, comment="成本项目名称")
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actual_quantity = Column(Float, nullable=False, comment="实际用量")
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actual_price = Column(Float, nullable=False, comment="实际单价")
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actual_cost = Column(Float, nullable=False, comment="实际成本 = 用量×单价")
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source = Column(String(50), default="manual", comment="数据来源: erp/manual")
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created_at = Column(DateTime, server_default=func.now())
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class AbcActivity(Base):
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"""ABC作业中心定义"""
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__tablename__ = "abc_activities"
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id = Column(Integer, primary_key=True, index=True)
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activity_code = Column(String(50), unique=True, nullable=False, comment="作业编码")
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activity_name = Column(String(200), nullable=False, comment="作业名称")
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activity_desc = Column(Text, nullable=True, comment="作业描述")
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cost_driver = Column(String(100), nullable=False, comment="成本动因")
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driver_unit = Column(String(50), nullable=True, comment="动因单位")
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total_cost = Column(Float, default=0, comment="作业总成本")
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driver_volume = Column(Float, default=0, comment="动因总量")
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driver_rate = Column(Float, default=0, comment="动因分配率 = 总成本/动因总量")
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status = Column(String(20), default="active", comment="active/inactive")
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created_at = Column(DateTime, server_default=func.now())
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updated_at = Column(DateTime, server_default=func.now(), onupdate=func.now())
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class AbcAllocation(Base):
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"""ABC成本分配记录 — 按动因分配到产品"""
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__tablename__ = "abc_allocations"
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id = Column(Integer, primary_key=True, index=True)
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period = Column(String(20), nullable=False, comment="期间 2026-05")
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activity_id = Column(Integer, ForeignKey("abc_activities.id"), nullable=False)
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product_code = Column(String(50), nullable=False, comment="产品/服务编码")
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product_name = Column(String(200), nullable=False, comment="产品/服务名称")
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driver_consumed = Column(Float, nullable=False, comment="消耗的动因量")
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allocated_cost = Column(Float, nullable=False, comment="分配的成本")
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created_at = Column(DateTime, server_default=func.now())
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