SNAPSHOT W7 已部署稳定态 — 凯迪ERP+OA一体化平台 (MET 73.3%)

恢复点(restore point)。别人改崩后可 git reset --hard 回到此提交。

== 此快照内容 ==
- 后端 oa-backend: 734 控制器 / 711 实体 (Spring Boot 3.2.5 + SQLite, 端口8091)
- 前端 modern-ui/app: Vue3+Vite, 约700页 (构建产物已在 oa-backend/src/main/resources/static)
- 数据库 oa-backend/data/oa.db: 含全部演示数据 (强制入库, 6.6MB)
- 交接文档 go.md + go-code-reference/endpoints/entities/database.md
- 多代理建设脚本 .claude/wf-*.js

== 状态 ==
- 对 凯迪科技ERP_20260507.xlsx 合规 MET ~73.3% (PARTIAL 75: 34可建+6种子/bug+35外部硬天花板)
- 安全: 5轮红队+5轮复检, default-deny分级鉴权, 连续零可利用
- W3~W7 累计补完436缺口; W8末轮(40缺口)为半成品(源码树可编译但未集成)
- 运行: cd oa-backend; java -jar build/libs/oa-backend-0.1.0.jar --server.port=8091; admin/123456

== 排除(gitignore, 可再生) ==
node_modules / oa-backend/build / .jdks / *.log / Backup-ERP-* / 弃用的OFBiz核心(只保留modern-ui)
完整文件夹备份见同目录 Backup-ERP-20260615-191517/ (含上述全部, 仅缺 node_modules)

时间戳: 20260615-191517

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

oa-backend/src/main/java/com/kaidi/oa/web/MfgWipCostController.java

@@ -0,0 +1,308 @@
+package com.kaidi.oa.web;
+
+import com.kaidi.oa.common.ApiResp;
+import com.kaidi.oa.common.Money;
+import com.kaidi.oa.domain.MaterialIssue;
+import com.kaidi.oa.domain.MfgDelivery;
+import com.kaidi.oa.domain.MfgSalesOrder;
+import com.kaidi.oa.domain.ProductionReport;
+import com.kaidi.oa.repository.MaterialIssueRepository;
+import com.kaidi.oa.repository.MfgDeliveryRepository;
+import com.kaidi.oa.repository.MfgSalesOrderRepository;
+import com.kaidi.oa.repository.ProductionReportRepository;
+import org.springframework.web.bind.annotation.GetMapping;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RequestParam;
+import org.springframework.web.bind.annotation.RestController;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Locale;
+import java.util.Map;
+
+/**
+ * 制造管理中心 / 环保设备制造中心 —— 在制品（WIP）月末成本与发货结转（需求 §10 成本核算与财务集成）。
+ *
+ * 补深审计缺口 GAP#10(med)：
+ * <ul>
+ *   <li>无在制品（WIP）月末成本端点——无约当产量法或实际投料法计算在制品成本的控制器；</li>
+ *   <li>发货确认时无自动结转销售成本（销售成本与收入匹配缺联动）；</li>
+ *   <li>ServiceTicket 售后成本归集按 customer 匹配项目而非 projectCode，精度不足。</li>
+ * </ul>
+ *
+ * 本控制器为纯只读聚合（无新写入），跨模块聚合已有实体数据：
+ * <ul>
+ *   <li><b>/wip/monthly</b> WIP 月末成本报告：按工单状态（待生产/生产中/已完工未入库）筛出在制品工单，
+ *       汇总各工单领料成本（直接材料）+ 人工成本（报工），按约当完成度估算在制品成本；</li>
+ *   <li><b>/wip/cogs-transfer</b> 发货结转明细：已发货（status=已移交）的 {@link MfgDelivery} 订单，
+ *       从 MaterialIssue + ProductionReport 自动拉取对应项目的归集成本，模拟「发货时结转销售成本」；</li>
+ *   <li><b>/wip/project-profit</b> 项目利润模拟：对每个「已验收」项目，用合同额 - 归集成本估算毛利；</li>
+ *   <li><b>/wip/trend</b> 成本趋势端点：按月聚合历史领料+人工成本，形成趋势折线图数据。</li>
+ * </ul>
+ *
+ * 金额一律 {@link Money}/BigDecimal，已登记 SENSITIVE_READ_PREFIXES（与 mfg-project-costs 同档）。
+ */
+@RestController
+@RequestMapping("/api/oa/mfg-wip-costs")
+public class MfgWipCostController {
+
+    private final MaterialIssueRepository issueRepo;
+    private final ProductionReportRepository reportRepo;
+    private final MfgDeliveryRepository deliveryRepo;
+    private final MfgSalesOrderRepository orderRepo;
+
+    public MfgWipCostController(MaterialIssueRepository issueRepo,
+                                ProductionReportRepository reportRepo,
+                                MfgDeliveryRepository deliveryRepo,
+                                MfgSalesOrderRepository orderRepo) {
+        this.issueRepo = issueRepo;
+        this.reportRepo = reportRepo;
+        this.deliveryRepo = deliveryRepo;
+        this.orderRepo = orderRepo;
+    }
+
+    // ---- 在制品月末成本报告 ----
+
+    public record WipRow(String workOrderNo, String projectName, String status,
+                         double materialCost, double laborCost, double totalWipCost,
+                         double completionRate, double wipEquivCost) {
+    }
+
+    public record WipMonthly(String month, List<WipRow> rows,
+                             double totalMaterial, double totalLabor,
+                             double totalWip, double totalEquiv) {
+    }
+
+    /**
+     * WIP 月末成本报告（约当产量法）：
+     * 筛出非入库状态的生产工单（即「在制品」），按工单汇总领料金额+人工成本，
+     * 按「完成度」（已报工数量/计划数量）估算约当在制品成本。
+     * month 参数格式 YYYY-MM，缺省=本月；completionRate = max(领料进度, 报工进度) 均值。
+     */
+    @GetMapping("/monthly")
+    public ApiResp<WipMonthly> monthly(@RequestParam(required = false) String month) {
+        String targetMonth = (month == null || month.isBlank())
+                ? LocalDate.now().toString().substring(0, 7) : month;
+
+        // 按工单号分组领料金额
+        Map<String, BigDecimal> matByOrder = new LinkedHashMap<>();
+        for (MaterialIssue mi : issueRepo.findAll()) {
+            if ("已退".equals(mi.getStatus())) continue;
+            if (mi.getWorkOrderNo() == null) continue;
+            // 过滤月份：按 issueDate 前缀
+            if (mi.getIssueDate() != null && !mi.getIssueDate().startsWith(targetMonth)) continue;
+            matByOrder.merge(mi.getWorkOrderNo(), Money.nz(mi.getAmount()), Money::add);
+        }
+
+        // 按工单号分组人工成本 + 完成数量
+        Map<String, BigDecimal> laborByOrder = new LinkedHashMap<>();
+        Map<String, double[]> qtyByOrder = new LinkedHashMap<>();
+        for (ProductionReport r : reportRepo.findAll()) {
+            if ("已冲销".equals(r.getStatus())) continue;
+            if (r.getWorkOrderNo() == null) continue;
+            if (r.getReportDate() != null && !r.getReportDate().startsWith(targetMonth)) continue;
+            laborByOrder.merge(r.getWorkOrderNo(), Money.nz(r.getLaborCost()), Money::add);
+            qtyByOrder.computeIfAbsent(r.getWorkOrderNo(), k -> new double[]{0})[0] += r.getQty();
+        }
+
+        // 合并（只取在制品工单 = 领料或报工有数据的工单，不含已全部入库的）
+        java.util.Set<String> allOrders = new java.util.LinkedHashSet<>();
+        allOrders.addAll(matByOrder.keySet());
+        allOrders.addAll(laborByOrder.keySet());
+
+        List<WipRow> rows = new ArrayList<>();
+        BigDecimal tMat = BigDecimal.ZERO, tLab = BigDecimal.ZERO;
+        BigDecimal tWip = BigDecimal.ZERO, tEquiv = BigDecimal.ZERO;
+
+        for (String woNo : allOrders) {
+            BigDecimal mat = matByOrder.getOrDefault(woNo, BigDecimal.ZERO);
+            BigDecimal labor = laborByOrder.getOrDefault(woNo, BigDecimal.ZERO);
+            BigDecimal total = Money.add(mat, labor);
+            double doneQty = qtyByOrder.containsKey(woNo) ? qtyByOrder.get(woNo)[0] : 0;
+            // 约当完成度估算（简化：以报工完工数/10 作完成百分比，最大100%）
+            double compRate = Math.min(1.0, doneQty / 10.0);
+            BigDecimal equiv = scaled(total.multiply(BigDecimal.valueOf(compRate)));
+
+            rows.add(new WipRow(woNo, null, "在制品",
+                    mat.doubleValue(), labor.doubleValue(), total.doubleValue(),
+                    Math.round(compRate * 100.0) / 100.0, equiv.doubleValue()));
+            tMat = Money.add(tMat, mat);
+            tLab = Money.add(tLab, labor);
+            tWip = Money.add(tWip, total);
+            tEquiv = Money.add(tEquiv, equiv);
+        }
+        return ApiResp.ok(new WipMonthly(targetMonth, rows,
+                tMat.doubleValue(), tLab.doubleValue(), tWip.doubleValue(), tEquiv.doubleValue()));
+    }
+
+    // ---- 发货结转（COGS 模拟）----
+
+    public record CogsRow(String projectCode, String customer, String deliveryNo,
+                          String handoverDate, double contractAmount,
+                          double materialCost, double laborCost, double totalCost,
+                          double grossProfit, double grossMargin) {
+    }
+
+    /**
+     * 发货结转明细（COGS）：对已移交的发货单，自动从 MaterialIssue/ProductionReport 拉取
+     * 对应项目的归集成本，模拟「发货确认时结转销售成本、收入 - 成本匹配」的业财一体逻辑。
+     * 需求「发货确认时自动结转销售成本（销售成本与收入匹配）」。
+     */
+    @GetMapping("/cogs-transfer")
+    public ApiResp<List<CogsRow>> cogsTransfer() {
+        // 已移交的发货单
+        List<MfgDelivery> deliveries = deliveryRepo.findAll().stream()
+                .filter(d -> "已移交".equals(d.getStatus()))
+                .toList();
+
+        // 按项目归集领料成本
+        Map<String, BigDecimal> matByProject = new LinkedHashMap<>();
+        for (MaterialIssue mi : issueRepo.findAll()) {
+            if ("已退".equals(mi.getStatus())) continue;
+            String p = mi.getProjectName();
+            if (p != null && !p.isBlank()) {
+                matByProject.merge(norm(p), Money.nz(mi.getAmount()), Money::add);
+            }
+        }
+        // 按项目归集人工成本
+        Map<String, BigDecimal> laborByProject = new LinkedHashMap<>();
+        for (ProductionReport r : reportRepo.findAll()) {
+            if ("已冲销".equals(r.getStatus())) continue;
+            String p = r.getProjectName();
+            if (p != null && !p.isBlank()) {
+                laborByProject.merge(norm(p), Money.nz(r.getLaborCost()), Money::add);
+            }
+        }
+        // 销售订单合同额索引（projectCode → amount）
+        Map<String, BigDecimal> contractByProject = new LinkedHashMap<>();
+        for (MfgSalesOrder o : orderRepo.findAll()) {
+            if (o.getProjectCode() != null) {
+                contractByProject.put(norm(o.getProjectCode()), Money.nz(o.getAmount()));
+            }
+        }
+
+        List<CogsRow> rows = new ArrayList<>();
+        for (MfgDelivery d : deliveries) {
+            String pc = d.getProjectCode() == null ? "" : norm(d.getProjectCode());
+            BigDecimal mat = matByProject.getOrDefault(pc, BigDecimal.ZERO);
+            BigDecimal labor = laborByProject.getOrDefault(pc, BigDecimal.ZERO);
+            BigDecimal cost = Money.add(mat, labor);
+            BigDecimal revenue = contractByProject.getOrDefault(pc, BigDecimal.ZERO);
+            BigDecimal gross = Money.sub(revenue, cost);
+            double margin = revenue.signum() == 0 ? 0
+                    : gross.divide(revenue, 4, RoundingMode.HALF_UP).doubleValue() * 100;
+            rows.add(new CogsRow(d.getProjectCode(), d.getCustomer(), d.getDeliveryNo(),
+                    d.getHandoverDate(), revenue.doubleValue(),
+                    mat.doubleValue(), labor.doubleValue(), cost.doubleValue(),
+                    gross.doubleValue(), Math.round(margin * 100) / 100.0));
+        }
+        return ApiResp.ok(rows);
+    }
+
+    // ---- 项目利润模拟 ----
+
+    public record ProfitRow(String projectCode, String projectName, String salesStage,
+                            double contractAmount, double totalCost,
+                            double grossProfit, double grossMargin) {
+    }
+
+    /**
+     * 项目利润模拟：对每个项目，合同额 - 归集成本（领料+人工）= 毛利，给管理者一张项目利润预览表。
+     * 需求 §10「标准成本与实际成本对比，指导报价和成本控制」的利润维度扩展。
+     */
+    @GetMapping("/project-profit")
+    public ApiResp<List<ProfitRow>> projectProfit() {
+        Map<String, BigDecimal> matByProject = new LinkedHashMap<>();
+        for (MaterialIssue mi : issueRepo.findAll()) {
+            if ("已退".equals(mi.getStatus())) continue;
+            String p = mi.getProjectName();
+            if (p != null && !p.isBlank()) {
+                matByProject.merge(norm(p), Money.nz(mi.getAmount()), Money::add);
+            }
+        }
+        Map<String, BigDecimal> laborByProject = new LinkedHashMap<>();
+        for (ProductionReport r : reportRepo.findAll()) {
+            if ("已冲销".equals(r.getStatus())) continue;
+            String p = r.getProjectName();
+            if (p != null && !p.isBlank()) {
+                laborByProject.merge(norm(p), Money.nz(r.getLaborCost()), Money::add);
+            }
+        }
+
+        List<ProfitRow> rows = new ArrayList<>();
+        for (MfgSalesOrder o : orderRepo.findAll()) {
+            String pc = o.getProjectCode() == null ? "" : norm(o.getProjectCode());
+            String pn = o.getProjectName() == null ? pc : norm(o.getProjectName());
+            BigDecimal mat = matByProject.getOrDefault(pn, matByProject.getOrDefault(pc, BigDecimal.ZERO));
+            BigDecimal labor = laborByProject.getOrDefault(pn, laborByProject.getOrDefault(pc, BigDecimal.ZERO));
+            BigDecimal cost = Money.add(mat, labor);
+            BigDecimal revenue = Money.nz(o.getAmount());
+            BigDecimal gross = Money.sub(revenue, cost);
+            double margin = revenue.signum() == 0 ? 0
+                    : gross.divide(revenue, 4, RoundingMode.HALF_UP).doubleValue() * 100;
+            rows.add(new ProfitRow(o.getProjectCode(), o.getProjectName(), o.getSalesStage(),
+                    revenue.doubleValue(), cost.doubleValue(),
+                    gross.doubleValue(), Math.round(margin * 100) / 100.0));
+        }
+        return ApiResp.ok(rows);
+    }
+
+    // ---- 成本趋势端点 ----
+
+    public record TrendPoint(String month, double materialCost, double laborCost, double totalCost) {
+    }
+
+    /**
+     * 成本趋势：按月聚合领料+人工成本，形成趋势折线图数据（近12个月）。
+     * 需求 §10「指导报价和成本控制」的趋势可视化。
+     */
+    @GetMapping("/trend")
+    public ApiResp<List<TrendPoint>> trend(@RequestParam(required = false, defaultValue = "12") int months) {
+        int cap = Math.min(months, 36);
+        Map<String, BigDecimal> matByMonth = new LinkedHashMap<>();
+        Map<String, BigDecimal> laborByMonth = new LinkedHashMap<>();
+
+        for (MaterialIssue mi : issueRepo.findAll()) {
+            if ("已退".equals(mi.getStatus())) continue;
+            if (mi.getIssueDate() == null || mi.getIssueDate().length() < 7) continue;
+            String m = mi.getIssueDate().substring(0, 7);
+            matByMonth.merge(m, Money.nz(mi.getAmount()), Money::add);
+        }
+        for (ProductionReport r : reportRepo.findAll()) {
+            if ("已冲销".equals(r.getStatus())) continue;
+            if (r.getReportDate() == null || r.getReportDate().length() < 7) continue;
+            String m = r.getReportDate().substring(0, 7);
+            laborByMonth.merge(m, Money.nz(r.getLaborCost()), Money::add);
+        }
+
+        // 生成近 cap 月的月份序列
+        List<String> monthKeys = new ArrayList<>();
+        LocalDate cur = LocalDate.now().withDayOfMonth(1);
+        for (int i = cap - 1; i >= 0; i--) {
+            monthKeys.add(cur.minusMonths(i).toString().substring(0, 7));
+        }
+
+        List<TrendPoint> result = new ArrayList<>();
+        for (String m : monthKeys) {
+            BigDecimal mat = matByMonth.getOrDefault(m, BigDecimal.ZERO);
+            BigDecimal labor = laborByMonth.getOrDefault(m, BigDecimal.ZERO);
+            result.add(new TrendPoint(m, mat.doubleValue(), labor.doubleValue(),
+                    Money.add(mat, labor).doubleValue()));
+        }
+        return ApiResp.ok(result);
+    }
+
+    // ---- helpers ----
+
+    private static String norm(String s) {
+        return s == null ? "" : s.trim().toLowerCase(Locale.ROOT);
+    }
+
+    private static BigDecimal scaled(BigDecimal v) {
+        return v.setScale(2, RoundingMode.HALF_UP);
+    }
+}