feat(finance): 订单页人工录单按单实际金额计入成本

apps/backend/src/routes/admin/finance.ts

@@ -14,6 +14,7 @@ import {
 import {
   approveManualExpense,
   createManualExpense,
+  createManualOrderCost,
   getManualExpense,
   getManualExpenseOverview,
   listManualExpenseCostItems,
@@ -184,6 +185,33 @@ router.post(
   }),
 )
 
+router.post(
+  '/finance/manual-order-costs',
+  requireAnyAdminPermission(['fund.expense', 'finance.config']),
+  createJsonHandler((req) => createManualOrderCost(bodyOf(req), sessionOf(req)), {
+    successMessage: '订单人工成本已录入',
+    errorMessage: '录入订单人工成本失败',
+    scope: '[admin/finance/manual-order-costs]',
+    audit: (req, data) => {
+      const result = data as {
+        record?: { id?: number; expenseNo?: string; amountFen?: number; orderId?: number }
+        effective?: boolean
+      }
+      return {
+        action: 'manual_order_cost_created',
+        targetType: 'manual_expense',
+        targetId: String(result.record?.id || ''),
+        data: {
+          expenseNo: result.record?.expenseNo || '',
+          amountFen: result.record?.amountFen || 0,
+          orderId: result.record?.orderId || req.body?.orderId || '',
+          effective: result.effective === true,
+        },
+      }
+    },
+  }),
+)
+
 router.post(
   '/finance/manual-expenses/:expenseId/approve',
   requireAnyAdminPermission(['finance.review']),

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

@@ -424,6 +424,106 @@ export async function createManualExpense(payload: JsonObject, session: AdminSes
   })
 }
 
+export async function createManualOrderCost(payload: JsonObject, session: AdminSession) {
+  const orderId = normalizeId(payload.orderId ?? payload.order_id)
+  const requestedItemId = normalizeOptionalId(payload.orderItemId ?? payload.order_item_id)
+  const itemsResult = await query<{ id: number }>(
+    'SELECT id FROM order_items WHERE order_id = $1 ORDER BY id ASC',
+    [orderId],
+  )
+  if (itemsResult.rows.length === 0) {
+    throw createHttpError('订单没有订单项，无法录入人工成本', {
+      statusCode: 400,
+      errorCode: 'manual_order_cost_items_missing',
+    })
+  }
+  let orderItemId = requestedItemId
+  if (orderItemId) {
+    if (!itemsResult.rows.some((row) => Number(row.id) === orderItemId)) {
+      throw createHttpError('订单项不属于该订单', {
+        statusCode: 400,
+        errorCode: 'manual_order_cost_item_mismatch',
+      })
+    }
+  } else if (itemsResult.rows.length === 1) {
+    orderItemId = Number(itemsResult.rows[0]?.id || 0)
+  } else {
+    throw createHttpError('订单有多个订单项，请选择要计入的订单项', {
+      statusCode: 400,
+      errorCode: 'manual_order_cost_item_required',
+    })
+  }
+
+  const costItemResult = await query<{ id: number }>(
+    `SELECT id FROM cost_items
+     WHERE code = 'sys_manual_service' AND status = 'active'
+     LIMIT 1`,
+  )
+  const costItemId = Number(costItemResult.rows[0]?.id || 0)
+  if (!costItemId) {
+    throw createHttpError('人工客服履约成本项未启用', {
+      statusCode: 409,
+      errorCode: 'manual_order_cost_item_unavailable',
+    })
+  }
+
+  const amountFen = normalizeAmountFen(payload.amountFen ?? payload.amount_fen)
+  const note = optionalText(payload.note, 500)
+  const expenseCategory = normalizeStatus(
+    payload.expenseCategory ?? payload.expense_category,
+    EXPENSE_CATEGORIES,
+    'service_fee',
+    '支出分类无效',
+  )
+  const payeeName = optionalText(payload.payeeName ?? payload.payee_name, 120) || '内部人工'
+  const evidenceJson = normalizeEvidence(payload.evidenceJson ?? payload.evidence_json)
+  if (!hasEvidence(evidenceJson)) {
+    evidenceJson.note = note || '订单页人工录单'
+  }
+  const canApprove =
+    session.role === 'admin' ||
+    session.role === 'finance' ||
+    (session.permissions || []).includes('finance.review')
+  const effective = payload.effective !== false && canApprove
+
+  const created = await createManualExpense(
+    {
+      orderId,
+      orderItemId,
+      costItemId,
+      amountFen,
+      expenseCategory,
+      payeeName,
+      payeeType: payload.payeeType ?? payload.payee_type ?? 'other',
+      paymentMethod: payload.paymentMethod ?? payload.payment_method ?? 'other',
+      note: note || '订单页人工录单',
+      evidenceJson,
+      status: 'submitted',
+    },
+    session,
+  )
+
+  if (!effective) {
+    return { record: created, effective: false, reason: 'pending_review' as const }
+  }
+
+  try {
+    const approved = await approveManualExpense(
+      created.id,
+      { note: '订单页人工录单直接生效' },
+      session,
+    )
+    return { record: approved, effective: true, reason: 'approved' as const }
+  } catch (error) {
+    return {
+      record: created,
+      effective: false,
+      reason: 'approval_failed' as const,
+      message: error instanceof Error ? error.message : '自动生效失败',
+    }
+  }
+}
+
 export async function approveManualExpense(
   expenseId: number | string,
   payload: JsonObject,

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

@@ -94,8 +94,7 @@ export async function rebuildSalesDailyFacts(
               COUNT(*)::int AS snapshot_count,
               COUNT(*) FILTER (WHERE cs.snapshot_stage = 'actual')::int AS actual_count
             FROM cost_snapshots cs
-            WHERE cs.subject_type = 'order_item'
-              AND cs.subject_id = oi.id
+            WHERE cs.order_item_id = oi.id
               AND cs.superseded_at IS NULL
           ) cost ON TRUE
           WHERE o.pay_status IN ('paid', 'refunded')