refactor(finance): 成本模型与履约方式正交，拆分成本中心巨型文件

后端：
- 删除 services/admin/admin-cost-center-service.ts（4,248 行），拆为
  services/cost-center/ 下 5 个模块：
  cost-center-shared（类型/枚举/归一化/映射/costModelScopeSql）、
  cost-center-overview（总览与选项）、
  product-catalog（商品与渠道映射）、
  template-bootstrap（模板引导、自动发货同步、工单证据回填）、
  cost-definition（成本项/版本/异常/预览/快照）
- cost_items.carrier_type / cost_type 改为单一 cost_model；专属模型只对
  对应履约方式生效，通用模型对所有履约方式生效
- cost_snapshots / cost_exceptions 删除载体列；按履约方式筛异常改用
  IN 半连接（248k 异常下 EXISTS 逐行回表 2.7s -> 170ms）
- sales_daily_facts.carrier_type -> fulfillment_mode
- 人工支出按 cost_model 归类；履约方式只读 order_items.fulfillment_mode
- 移除 syncOpenCostExceptionCarrierTypes：异常表已无载体列可同步

前端：
- AdminCostCenterPage.tsx（2,887 行 -> 18 行转发），拆为
  pages/admin/cost-center/ 下 8 个 Panel + shared + CostCenterContext
- CostCarrierType 删除；新增 FulfillmentMode / ProductSource / CostModel
- 销售毛利页 carrierType -> fulfillmentMode

同步补两个索引：idx_order_items_fulfillment_id（异常半连接）、
idx_work_categories_name（商品目录分类 lateral join）。

apps/backend/src/services/finance/manual-expense-service.ts

@@ -180,18 +180,17 @@ export async function listManualExpenseCostItems() {
     id: number
     code: string
     name: string
-    cost_type: string
-    carrier_type: string
+    cost_model: string
     pricing_mode: string
   }>(
     `
-      SELECT id, code, name, cost_type, carrier_type, pricing_mode
+      SELECT id, code, name, cost_model, pricing_mode
       FROM cost_items
       WHERE status = 'active'
         AND code <> 'sys_work_order_reward'
       ORDER BY
         CASE WHEN code = 'sys_manual_service' THEN 0 ELSE 1 END,
-        carrier_type,
+        cost_model,
         id
     `,
   )
@@ -200,8 +199,7 @@ export async function listManualExpenseCostItems() {
       id: Number(row.id),
       code: row.code,
       name: row.name,
-      costType: row.cost_type,
-      carrierType: row.carrier_type,
+      costModel: row.cost_model,
       pricingMode: row.pricing_mode,
     })),
   }
@@ -369,7 +367,7 @@ export async function createManualExpense(payload: JsonObject, session: AdminSes
   const expenseCategory = normalizeStatus(
     payload.expenseCategory ?? payload.expense_category,
     EXPENSE_CATEGORIES,
-    inferExpenseCategory(costItem?.costType),
+    inferExpenseCategory(costItem?.costModel),
     '支出分类无效',
   )
   const requestedFundAccountId = normalizeOptionalId(
@@ -758,7 +756,7 @@ async function attachCostSnapshotForExpense(
     shop_id: string
     work_order_id: number | null
     work_product_rule_id: number | null
-    carrier_type: string
+    fulfillment_mode: string
   }>(
     `
       SELECT
@@ -768,10 +766,9 @@ async function attachCostSnapshotForExpense(
         o.shop_id,
         wo.id AS work_order_id,
         wo.product_rule_id AS work_product_rule_id,
-        ci.carrier_type
+        COALESCE(oi.fulfillment_mode, 'manual') AS fulfillment_mode
       FROM order_items oi
       JOIN orders o ON o.id = oi.order_id
-      JOIN cost_items ci ON ci.id = $2
       LEFT JOIN LATERAL (
         SELECT id, product_rule_id
         FROM work_orders
@@ -838,16 +835,15 @@ async function attachCostSnapshotForExpense(
       `
         INSERT INTO cost_exceptions (
           subject_type, subject_id, order_item_id, work_order_id,
-          carrier_type, reason, status, detail_json, created_at
+          reason, status, detail_json, created_at
         ) VALUES (
-          'order_item', $1, $1, $2, $3, 'manual_expense_cost_missing', 'open', $4::jsonb, NOW()
+          'order_item', $1, $1, $2, 'manual_expense_cost_missing', 'open', $3::jsonb, NOW()
         )
         ON CONFLICT (subject_type, subject_id, reason) DO NOTHING
       `,
       [
         expense.order_item_id,
         context.work_order_id,
-        context.carrier_type,
         JSON.stringify({
           expenseId: expense.id,
           expenseNo: expense.expense_no,
@@ -862,14 +858,14 @@ async function attachCostSnapshotForExpense(
     `
       INSERT INTO cost_snapshots (
         subject_type, subject_id, order_id, order_item_id, work_order_id,
-        carrier_type, cost_item_id, cost_version_id, canonical_product_id,
+        cost_item_id, cost_version_id, canonical_product_id,
         quantity, unit_amount_fen, total_amount_fen, snapshot_stage, source,
         metadata_json, cost_basis_at, resolved_at, created_at
       ) VALUES (
         'manual_case', $1, $2, $3, $4,
-        $5, $6, $7, $8,
-        1, $9, $9, 'actual', 'manual_input',
-        $10::jsonb, $11, $12, $12
+        $5, $6, $7,
+        1, $8, $8, 'actual', 'manual_input',
+        $9::jsonb, $10, $11, $11
       )
       ON CONFLICT (subject_type, subject_id, cost_item_id)
         WHERE superseded_at IS NULL
@@ -881,7 +877,6 @@ async function attachCostSnapshotForExpense(
       context.order_id,
       expense.order_item_id,
       context.work_order_id,
-      context.carrier_type,
       expense.cost_item_id,
       versionId,
       context.canonical_product_id,
@@ -893,6 +888,7 @@ async function attachCostSnapshotForExpense(
         paidByName: expense.paid_by_name,
         payeeName: expense.payee_name,
         approvedBy: session.displayName,
+        fulfillmentMode: context.fulfillment_mode,
       }),
       expense.paid_at,
       nowIso(),
@@ -1008,12 +1004,9 @@ async function resolveCostItem(costItemId: number | null) {
   const result = await query<{
     id: number
     code: string
-    cost_type: string
-    carrier_type: string
+    cost_model: string
     status: string
-  }>(`SELECT id, code, cost_type, carrier_type, status FROM cost_items WHERE id = $1 LIMIT 1`, [
-    costItemId,
-  ])
+  }>(`SELECT id, code, cost_model, status FROM cost_items WHERE id = $1 LIMIT 1`, [costItemId])
   const row = result.rows[0]
   if (!row) {
     throw createHttpError('成本项目不存在', {
@@ -1033,7 +1026,7 @@ async function resolveCostItem(costItemId: number | null) {
       errorCode: 'manual_expense_cost_item_archived',
     })
   }
-  return { id: Number(row.id), costType: row.cost_type, carrierType: row.carrier_type }
+  return { id: Number(row.id), costModel: row.cost_model }
 }
 
 function mapManualExpense(row: ManualExpenseRow) {
@@ -1085,11 +1078,11 @@ function mapManualExpense(row: ManualExpenseRow) {
   }
 }
 
-function inferExpenseCategory(costType: string | undefined) {
-  if (costType === 'auto_purchase') return 'goods_purchase'
-  if (costType === 'manual_service') return 'service_fee'
-  if (costType === 'shipping_other') return 'freight'
-  if (costType === 'payment_fee' || costType === 'platform_fee') return 'service_fee'
+function inferExpenseCategory(costModel: string | undefined) {
+  if (costModel === 'affiliate_purchase') return 'goods_purchase'
+  if (costModel === 'manual_actual') return 'service_fee'
+  if (costModel === 'other') return 'freight'
+  if (costModel === 'payment_fee' || costModel === 'platform_fee') return 'service_fee'
   return 'other'
 }
 

apps/backend/src/services/finance/sales-facts-service.ts

@@ -26,7 +26,7 @@ type SalesFactRow = {
   canonical_product_id: number | null
   canonical_sku: string | null
   canonical_name: string | null
-  carrier_type: string
+  fulfillment_mode: string
   order_count: number
   item_count: number
   quantity: string | number
@@ -64,7 +64,7 @@ export async function rebuildSalesDailyFacts(
             o.provider,
             o.shop_id,
             oi.canonical_product_id,
-            COALESCE(oi.fulfillment_mode, 'manual') AS carrier_type,
+            COALESCE(oi.fulfillment_mode, 'manual') AS fulfillment_mode,
             oi.order_id,
             COALESCE(oi.revenue_amount_fen, 0)::bigint AS revenue_fen,
             CASE
@@ -91,7 +91,7 @@ export async function rebuildSalesDailyFacts(
               BETWEEN $1::date AND $2::date
         )
         INSERT INTO sales_daily_facts (
-          stat_date, provider, shop_id, canonical_product_id, carrier_type,
+          stat_date, provider, shop_id, canonical_product_id, fulfillment_mode,
           order_count, item_count, quantity,
           gross_revenue_fen, refund_amount_fen, net_revenue_fen,
           cost_amount_fen, cost_missing_count, cost_stage, gross_profit_fen,
@@ -102,7 +102,7 @@ export async function rebuildSalesDailyFacts(
           provider,
           shop_id,
           canonical_product_id,
-          carrier_type,
+          fulfillment_mode,
           COUNT(DISTINCT order_id)::int,
           COUNT(*)::int,
           SUM(quantity),
@@ -123,7 +123,7 @@ export async function rebuildSalesDailyFacts(
           $3::timestamptz,
           $3::timestamptz
         FROM item_base
-        GROUP BY stat_date, provider, shop_id, canonical_product_id, carrier_type
+        GROUP BY stat_date, provider, shop_id, canonical_product_id, fulfillment_mode
       `,
       [range.fromDate, range.toDate, computedAt],
     )
@@ -196,7 +196,7 @@ export async function getSalesProfitOverview(input: SalesFactsInput = {}) {
         [range.fromDate, range.toDate],
       ),
       query<{
-        carrier_type: string
+        fulfillment_mode: string
         item_count: number
         gross_revenue_fen: number
         cost_amount_fen: number
@@ -205,7 +205,7 @@ export async function getSalesProfitOverview(input: SalesFactsInput = {}) {
       }>(
         `
           SELECT
-            carrier_type,
+            fulfillment_mode,
             SUM(item_count)::int AS item_count,
             SUM(gross_revenue_fen)::bigint AS gross_revenue_fen,
             SUM(cost_amount_fen)::bigint AS cost_amount_fen,
@@ -213,7 +213,7 @@ export async function getSalesProfitOverview(input: SalesFactsInput = {}) {
             SUM(gross_profit_fen)::bigint AS gross_profit_fen
           FROM sales_daily_facts
           WHERE stat_date BETWEEN $1::date AND $2::date
-          GROUP BY carrier_type
+          GROUP BY fulfillment_mode
           ORDER BY gross_revenue_fen DESC
         `,
         [range.fromDate, range.toDate],
@@ -302,8 +302,8 @@ export async function getSalesProfitOverview(input: SalesFactsInput = {}) {
       costMissingCount: Number(row.cost_missing_count || 0),
       grossProfitFen: Number(row.gross_profit_fen || 0),
     })),
-    byCarrier: carrierResult.rows.map((row) => ({
-      carrierType: row.carrier_type,
+    byFulfillmentMode: carrierResult.rows.map((row) => ({
+      fulfillmentMode: row.fulfillment_mode,
       itemCount: Number(row.item_count || 0),
       grossRevenueFen: Number(row.gross_revenue_fen || 0),
       costAmountFen: Number(row.cost_amount_fen || 0),
@@ -331,7 +331,9 @@ export async function listSalesDailyFacts(input: Record<string, unknown> = {}) {
     normalizePositiveInteger(input.pageSize ?? input.page_size, 20, '每页数量'),
   )
   const provider = String(input.provider || '').trim()
-  const carrierType = String(input.carrierType || input.carrier_type || '').trim()
+  const fulfillmentMode = String(
+    input.fulfillmentMode || input.fulfillment_mode || input.carrierType || '',
+  ).trim()
   const canonicalProductId = Number(input.canonicalProductId || input.canonical_product_id || 0)
 
   const conditions = ['f.stat_date BETWEEN $1::date AND $2::date']
@@ -340,9 +342,9 @@ export async function listSalesDailyFacts(input: Record<string, unknown> = {}) {
     params.push(provider)
     conditions.push(`f.provider = $${params.length}`)
   }
-  if (carrierType) {
-    params.push(carrierType)
-    conditions.push(`f.carrier_type = $${params.length}`)
+  if (fulfillmentMode) {
+    params.push(fulfillmentMode)
+    conditions.push(`f.fulfillment_mode = $${params.length}`)
   }
   if (Number.isInteger(canonicalProductId) && canonicalProductId > 0) {
     params.push(canonicalProductId)
@@ -391,7 +393,7 @@ function mapSalesFact(row: SalesFactRow) {
     canonicalProductId: row.canonical_product_id ? Number(row.canonical_product_id) : null,
     canonicalSku: row.canonical_sku || '',
     canonicalName: row.canonical_name || '未归一',
-    carrierType: row.carrier_type,
+    fulfillmentMode: row.fulfillment_mode,
     orderCount: Number(row.order_count || 0),
     itemCount: Number(row.item_count || 0),
     quantity: Number(row.quantity || 0),