diff --git a/apps/backend/src/db/migrations/112_cost_reporting_indexes.sql b/apps/backend/src/db/migrations/112_cost_reporting_indexes.sql
new file mode 100644
index 00000000..f1f160c2
--- /dev/null
+++ b/apps/backend/src/db/migrations/112_cost_reporting_indexes.sql
@@ -0,0 +1,14 @@
+-- 112_cost_reporting_indexes.sql —— 成本版本页按接单规则汇总用户实付。
+--
+-- 背景：成本版本列表需要同时展示「用户实付均价」和「模板发单金额」。
+-- 原查询按 work_orders.product_rule_id 聚合约 11 万工单 + 31 万订单项，
+-- 没有覆盖索引时需要 1 秒以上；以下两个覆盖索引把聚合降到约 150 毫秒。
+
+CREATE INDEX IF NOT EXISTS idx_work_orders_rule_cover
+  ON work_orders (product_rule_id)
+  INCLUDE (order_item_id)
+  WHERE order_item_id IS NOT NULL;
+
+CREATE INDEX IF NOT EXISTS idx_order_items_revenue_cover
+  ON order_items (id)
+  INCLUDE (order_id, revenue_amount_fen);
diff --git a/apps/backend/src/repositories/worker-platform/work-product-rule-repo.ts b/apps/backend/src/repositories/worker-platform/work-product-rule-repo.ts
index 3f47f897..d5e25077 100644
--- a/apps/backend/src/repositories/worker-platform/work-product-rule-repo.ts
+++ b/apps/backend/src/repositories/worker-platform/work-product-rule-repo.ts
@@ -312,6 +312,25 @@ export async function syncOpenWorkOrderPriceFromRule(input: {
   })
 }
 
+export async function detachWorkProductRuleCostVersions(
+  ruleId: number,
+  label: string,
+): Promise<{ updated: number }> {
+  const result = await query(
+    `
+      UPDATE cost_versions
+      SET work_product_rule_id = NULL,
+          status = 'retired',
+          effective_to = COALESCE(effective_to, NOW()),
+          change_reason = LEFT('已删除模板 ' || $2 || '；' || change_reason, 500),
+          updated_at = NOW()
+      WHERE work_product_rule_id = $1
+    `,
+    [ruleId, label],
+  )
+  return { updated: result.rowCount || 0 }
+}
+
 export async function deleteWorkProductRule(
   ruleId: number | string,
 ): Promise<{ deleted: boolean }> {
diff --git a/apps/backend/src/routes/admin/cost-center.ts b/apps/backend/src/routes/admin/cost-center.ts
index 7f28f61f..ca12c41b 100644
--- a/apps/backend/src/routes/admin/cost-center.ts
+++ b/apps/backend/src/routes/admin/cost-center.ts
@@ -28,6 +28,7 @@ import {
   resolveAdminCostException,
   retireAdminCostVersion,
   syncAdminAffiliateDashProducts,
+  syncAdminWorkOrderTemplateCostVersions,
   updateAdminChannelMapping,
   updateAdminCostItem,
   updateAdminProduct,
@@ -150,6 +151,22 @@ router.post(
   }),
 )
 
+router.post(
+  '/cost-center/work-order-template-costs/sync',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(() => syncAdminWorkOrderTemplateCostVersions(), {
+    successMessage: '接单模板发单金额已同步',
+    errorMessage: '同步接单模板发单金额失败',
+    scope: '[admin/cost-center/work-order-template-costs/sync]',
+    audit: (_req, data) => ({
+      action: 'cost_work_order_template_costs_synced',
+      targetType: 'cost_versions',
+      targetId: '',
+      data: data as Record<string, unknown>,
+    }),
+  }),
+)
+
 router.get(
   '/cost-center/products',
   requireAdminPermission('finance.view'),
diff --git a/apps/backend/src/routes/admin/worker-platform/config.ts b/apps/backend/src/routes/admin/worker-platform/config.ts
index 5b6fb9e5..1c997f1b 100644
--- a/apps/backend/src/routes/admin/worker-platform/config.ts
+++ b/apps/backend/src/routes/admin/worker-platform/config.ts
@@ -1,5 +1,6 @@
 import { Router } from 'express'
 import { setHttpCache } from '../../../middleware/http-cache.js'
+import { syncAdminWorkOrderTemplateCostVersions } from '../../../services/admin/admin-cost-center-service.js'
 
 import {
   deleteAdminWorkCategory,
@@ -147,17 +148,25 @@ router.get(
 router.post(
   '/worker-platform/product-rules',
   requireAdminRoles(['admin', 'operator']),
-  createJsonHandler((req) => saveAdminWorkProductRule(req.body || {}), {
-    successMessage: '接单物品规则已保存',
-    errorMessage: '保存接单物品规则失败',
-    scope: '[admin/worker-platform/product-rules]',
-    audit: (_req, data) => ({
-      action: 'work_product_rule_saved',
-      targetType: 'work_product_rule',
-      targetId: String((data as { rule?: { ruleKey?: string } })?.rule?.ruleKey || ''),
-      data: data && typeof data === 'object' ? (data as Record<string, unknown>) : {},
-    }),
-  }),
+  createJsonHandler(
+    async (req) => {
+      const result = await saveAdminWorkProductRule(req.body || {})
+      const ruleId = Number((result as { rule?: { id?: number } })?.rule?.id || 0)
+      const templateCost = ruleId ? await syncAdminWorkOrderTemplateCostVersions(ruleId) : null
+      return { ...result, templateCost }
+    },
+    {
+      successMessage: '接单物品规则已保存',
+      errorMessage: '保存接单物品规则失败',
+      scope: '[admin/worker-platform/product-rules]',
+      audit: (_req, data) => ({
+        action: 'work_product_rule_saved',
+        targetType: 'work_product_rule',
+        targetId: String((data as { rule?: { ruleKey?: string } })?.rule?.ruleKey || ''),
+        data: data && typeof data === 'object' ? (data as Record<string, unknown>) : {},
+      }),
+    },
+  ),
 )
 
 router.post(
diff --git a/apps/backend/src/services/admin/admin-cost-center-service.ts b/apps/backend/src/services/admin/admin-cost-center-service.ts
index 5ca5a1da..7d131217 100644
--- a/apps/backend/src/services/admin/admin-cost-center-service.ts
+++ b/apps/backend/src/services/admin/admin-cost-center-service.ts
@@ -51,6 +51,8 @@ const COST_VERSION_SOURCES = new Set(['manual', 'upstream_sync', 'import'])
 const COST_VERSION_STATUSES = new Set(['draft', 'active', 'retired'])
 const COST_EXCEPTION_STATUSES = new Set(['open', 'resolved', 'ignored'])
 const PROVIDERS = ['91kaquan', 'pdd', 'douyin_mashida']
+/** 首次把接单模板发单金额落成成本版本时使用的基线时间。 */
+const WORK_ORDER_TEMPLATE_COST_BASELINE = '2026-07-10T00:00:00+08:00'
 const PRODUCT_CATEGORY_JOINS = `
   LEFT JOIN LATERAL (
     SELECT wc.id, wc.name, wc.parent_id
@@ -180,6 +182,14 @@ type CostVersionRow = {
   canonical_sku: string | null
   canonical_name: string | null
   work_product_rule_id: number | null
+  work_product_rule_name: string | null
+  work_product_rule_key: string | null
+  rule_reward_amount: number | null
+  rule_unit_price_fen: number | null
+  revenue_item_count: number | null
+  revenue_fen: number | null
+  reward_avg_fen: number | null
+  reward_fen: number | null
   amount_fen: number
   rate_bps: number
   effective_from: string
@@ -466,7 +476,20 @@ export async function listAdminProducts(payload: JsonObject = {}) {
           root.id AS root_category_id,
           root.name AS root_category_name,
           (SELECT COUNT(*)::int FROM channel_product_mappings m WHERE m.canonical_product_id = p.id) AS mapping_count,
-          (SELECT COUNT(*)::int FROM cost_versions v WHERE v.canonical_product_id = p.id AND v.status = 'active') AS cost_version_count,
+          (
+            SELECT COUNT(*)::int
+            FROM cost_versions v
+            WHERE v.status = 'active'
+              AND v.canonical_product_id = p.id
+          ) + (
+            SELECT COUNT(*)::int
+            FROM cost_versions v
+            JOIN work_product_rules wpr ON wpr.id = v.work_product_rule_id
+            WHERE v.status = 'active'
+              AND v.scope_type = 'rule'
+              AND p.canonical_sku LIKE 'tpl:%'
+              AND wpr.rule_key = substring(p.canonical_sku from 5)
+          ) AS cost_version_count,
           COALESCE(aff.task_count, 0) AS affiliate_task_count,
           aff.last_fulfilled_at AS affiliate_last_fulfilled_at
         FROM product_catalog p
@@ -1457,6 +1480,7 @@ export async function applyAdminTemplateProductBootstrap(
   await backfillAdminNormalizedQuantities({ limit: 50000, all: true })
   const mappingBackfill = await backfillAdminProductMappings({ limit: 20000, all: true })
   mappedOrderItemCount = mappingBackfill.updatedCount
+  const templateCosts = await syncAdminWorkOrderTemplateCostVersions()
 
   return {
     templateCount: data.templates.length,
@@ -1469,6 +1493,9 @@ export async function applyAdminTemplateProductBootstrap(
     resetOrderItemCount: resetResult.resetOrderItemCount,
     mappingConflictCount: plan.conflicts.length,
     mappingConflictItemCount: plan.unresolvedItemCount,
+    templateCostVersionCount: templateCosts.activeVersionCount,
+    templateCostCreatedCount: templateCosts.createdCount,
+    templateCostRetiredCount: templateCosts.retiredCount,
   }
 }
 
@@ -1907,6 +1934,197 @@ export async function backfillAdminWorkOrderProductSkus() {
   }
 }
 
+type WorkOrderTemplateCostSyncRow = {
+  rule_count: number
+  unit_price_rule_count: number
+  active_version_count: number
+}
+
+/**
+ * 把接单模板的发单金额同步成规则级成本版本。
+ *
+ * 固定金额模板取 `reward_amount`；按件模板取 `unit_price_fen`，数量由订单 SKU
+ * 决定。全局 0 元版本只作为“按工单实际结算”的占位，不再代表模板价格。
+ */
+export async function syncAdminWorkOrderTemplateCostVersions(ruleId?: number) {
+  const now = nowIso()
+  const scopedRuleId = ruleId && Number.isFinite(ruleId) ? Number(ruleId) : null
+  const retired = await query(
+    `
+      WITH target AS (
+        SELECT
+          wpr.id AS rule_id,
+          CASE
+            WHEN wpr.unit_price_fen > 0 AND wpr.reward_amount = 0 THEN wpr.unit_price_fen
+            ELSE wpr.reward_amount
+          END AS amount_fen
+        FROM work_product_rules wpr
+        WHERE ($2::bigint IS NULL OR wpr.id = $2)
+      ),
+      sys AS (
+        SELECT id FROM cost_items
+        WHERE code = 'sys_work_order_reward' AND status = 'active'
+      ),
+      changed AS (
+        SELECT v.id
+        FROM cost_versions v
+        JOIN sys si ON si.id = v.cost_item_id
+        JOIN target t ON t.rule_id = v.work_product_rule_id
+        WHERE v.scope_type = 'rule'
+          AND v.status = 'active'
+          AND v.amount_fen <> t.amount_fen
+      )
+      UPDATE cost_versions v
+      SET status = 'retired',
+          effective_to = $1,
+          change_reason = '模板发单金额变更',
+          updated_at = $1
+      FROM changed c
+      WHERE v.id = c.id
+      RETURNING v.id
+    `,
+    [now, scopedRuleId],
+  )
+
+  const inserted = await query<{ id: number }>(
+    `
+      WITH target AS (
+        SELECT
+          wpr.id AS rule_id,
+          CASE
+            WHEN wpr.unit_price_fen > 0 AND wpr.reward_amount = 0 THEN wpr.unit_price_fen
+            ELSE wpr.reward_amount
+          END AS amount_fen
+        FROM work_product_rules wpr
+        WHERE ($3::bigint IS NULL OR wpr.id = $3)
+      ),
+      sys AS (
+        SELECT id FROM cost_items
+        WHERE code = 'sys_work_order_reward' AND status = 'active'
+      ),
+      missing AS (
+        SELECT
+          t.rule_id,
+          t.amount_fen,
+          si.id AS cost_item_id,
+          EXISTS (
+            SELECT 1 FROM cost_versions h
+            WHERE h.cost_item_id = si.id
+              AND h.scope_type = 'rule'
+              AND h.work_product_rule_id = t.rule_id
+          ) AS has_history
+        FROM target t
+        CROSS JOIN sys si
+        WHERE t.amount_fen > 0
+          AND NOT EXISTS (
+            SELECT 1 FROM cost_versions v
+            WHERE v.cost_item_id = si.id
+              AND v.scope_type = 'rule'
+              AND v.work_product_rule_id = t.rule_id
+              AND v.status = 'active'
+          )
+      )
+      INSERT INTO cost_versions (
+        cost_item_id, scope_type, provider, shop_id, canonical_product_id,
+        work_product_rule_id, amount_fen, rate_bps, effective_from, effective_to,
+        source, status, change_reason, created_by_admin_user_id,
+        approved_by_admin_user_id, created_at, updated_at
+      )
+      SELECT
+        m.cost_item_id,
+        'rule',
+        '',
+        '',
+        NULL,
+        m.rule_id,
+        m.amount_fen,
+        0,
+        CASE WHEN m.has_history THEN $1::timestamptz ELSE $2::timestamptz END,
+        NULL,
+        'import',
+        'active',
+        CASE
+          WHEN wpr.unit_price_fen > 0 AND wpr.reward_amount = 0
+            THEN '模板按件发单单价（数量取订单 SKU）'
+          ELSE '模板固定发单金额'
+        END,
+        NULL,
+        NULL,
+        $1,
+        $1
+      FROM missing m
+      JOIN work_product_rules wpr ON wpr.id = m.rule_id
+      ON CONFLICT DO NOTHING
+      RETURNING id
+    `,
+    [now, WORK_ORDER_TEMPLATE_COST_BASELINE, scopedRuleId],
+  )
+
+  const linked = await query(
+    `
+      WITH rule_version AS (
+        SELECT DISTINCT ON (v.work_product_rule_id)
+          v.work_product_rule_id,
+          v.id AS cost_version_id,
+          v.cost_item_id
+        FROM cost_versions v
+        JOIN cost_items ci ON ci.id = v.cost_item_id
+          AND ci.code = 'sys_work_order_reward'
+        WHERE v.scope_type = 'rule'
+          AND v.status = 'active'
+          AND ($1::bigint IS NULL OR v.work_product_rule_id = $1)
+        ORDER BY v.work_product_rule_id, v.effective_from DESC, v.id DESC
+      )
+      UPDATE cost_snapshots cs
+      SET cost_version_id = rv.cost_version_id
+      FROM work_orders wo
+      JOIN rule_version rv ON rv.work_product_rule_id = wo.product_rule_id
+      WHERE cs.order_item_id = wo.order_item_id
+        AND cs.cost_item_id = rv.cost_item_id
+        AND cs.superseded_at IS NULL
+        AND cs.cost_version_id <> rv.cost_version_id
+        AND EXISTS (
+          SELECT 1 FROM cost_versions gv
+          WHERE gv.id = cs.cost_version_id AND gv.scope_type = 'global'
+        )
+        AND ($1::bigint IS NULL OR wo.product_rule_id = $1)
+    `,
+    [scopedRuleId],
+  )
+
+  const summary = await query<WorkOrderTemplateCostSyncRow>(
+    `
+      SELECT
+        COUNT(*)::int AS rule_count,
+        COUNT(*) FILTER (
+          WHERE wpr.unit_price_fen > 0 AND wpr.reward_amount = 0
+        )::int AS unit_price_rule_count,
+        COUNT(v.id) FILTER (
+          WHERE v.scope_type = 'rule' AND v.status = 'active'
+        )::int AS active_version_count
+      FROM work_product_rules wpr
+      LEFT JOIN cost_versions v
+        ON v.cost_item_id = (
+          SELECT id FROM cost_items WHERE code = 'sys_work_order_reward' LIMIT 1
+        )
+       AND v.work_product_rule_id = wpr.id
+      WHERE ($1::bigint IS NULL OR wpr.id = $1)
+    `,
+    [scopedRuleId],
+  )
+
+  const row = summary.rows[0]
+  return {
+    ruleId: scopedRuleId,
+    ruleCount: Number(row?.rule_count || 0),
+    unitPriceRuleCount: Number(row?.unit_price_rule_count || 0),
+    activeVersionCount: Number(row?.active_version_count || 0),
+    createdCount: inserted.rows.length,
+    retiredCount: retired.rowCount || 0,
+    linkedSnapshotCount: linked.rowCount || 0,
+  }
+}
+
 type TemplateBootstrapTemplateRow = {
   id: number
   rule_key: string
@@ -2697,7 +2915,20 @@ export async function listAdminCostVersions(payload: JsonObject = {}) {
   const productId = normalizeOptionalId(payload.canonicalProductId)
   if (productId) {
     params.push(productId)
-    clauses.push(`v.canonical_product_id = $${params.length}`)
+    clauses.push(
+      `(
+        v.canonical_product_id = $${params.length}
+        OR (
+          v.scope_type = 'rule'
+          AND v.work_product_rule_id IN (
+            SELECT wpr.id
+            FROM work_product_rules wpr
+            JOIN product_catalog pp ON pp.canonical_sku = 'tpl:' || wpr.rule_key
+            WHERE pp.id = $${params.length}
+          )
+        )
+      )`,
+    )
   }
   const provider = text(payload.provider)
   if (provider) {
@@ -2721,7 +2952,8 @@ export async function listAdminCostVersions(payload: JsonObject = {}) {
     params.push(`%${keyword}%`)
     clauses.push(
       `(ci.code ILIKE $${params.length} OR ci.name ILIKE $${params.length}
-        OR p.canonical_sku ILIKE $${params.length} OR p.canonical_name ILIKE $${params.length})`,
+        OR p.canonical_sku ILIKE $${params.length} OR p.canonical_name ILIKE $${params.length}
+        OR wpr.product_name ILIKE $${params.length} OR wpr.rule_key ILIKE $${params.length})`,
     )
   }
 
@@ -2732,6 +2964,7 @@ export async function listAdminCostVersions(payload: JsonObject = {}) {
       FROM cost_versions v
       JOIN cost_items ci ON ci.id = v.cost_item_id
       LEFT JOIN product_catalog p ON p.id = v.canonical_product_id
+      LEFT JOIN work_product_rules wpr ON wpr.id = v.work_product_rule_id
       ${where}
     `,
     params,
@@ -2746,12 +2979,44 @@ export async function listAdminCostVersions(payload: JsonObject = {}) {
         ci.carrier_type AS cost_item_carrier_type,
         ci.pricing_mode,
         p.canonical_sku,
-        p.canonical_name
+        p.canonical_name,
+        wpr.product_name AS work_product_rule_name,
+        wpr.rule_key AS work_product_rule_key,
+        wpr.reward_amount AS rule_reward_amount,
+        wpr.unit_price_fen AS rule_unit_price_fen,
+        rev.revenue_item_count,
+        rev.revenue_fen,
+        rev.reward_avg_fen,
+        rev.reward_fen
       FROM cost_versions v
       JOIN cost_items ci ON ci.id = v.cost_item_id
       LEFT JOIN product_catalog p ON p.id = v.canonical_product_id
+      LEFT JOIN work_product_rules wpr ON wpr.id = v.work_product_rule_id
+      LEFT JOIN (
+        SELECT
+          wo.product_rule_id,
+          COUNT(*)::int AS revenue_item_count,
+          SUM(COALESCE(oi.revenue_amount_fen, 0))::bigint AS revenue_fen,
+          ROUND(AVG(wo.reward_amount))::bigint AS reward_avg_fen,
+          SUM(wo.reward_amount)::bigint AS reward_fen
+        FROM work_orders wo
+        JOIN order_items oi ON oi.id = wo.order_item_id
+        JOIN orders o ON o.id = oi.order_id
+        WHERE o.pay_status IN ('paid', 'refunded')
+        GROUP BY wo.product_rule_id
+      ) rev ON rev.product_rule_id = v.work_product_rule_id
       ${where}
-      ORDER BY v.status ASC, v.effective_from DESC, v.id DESC
+      ORDER BY
+        v.status ASC,
+        CASE
+          WHEN ci.code = 'sys_work_order_reward'
+            AND v.scope_type = 'global'
+            AND v.amount_fen = 0
+          THEN 1 ELSE 0
+        END ASC,
+        COALESCE(rev.revenue_item_count, 0) DESC,
+        v.effective_from DESC,
+        v.id DESC
       LIMIT $${listParams.length - 1} OFFSET $${listParams.length}
     `,
     listParams,
@@ -3728,6 +3993,19 @@ function mapCostItem(row: CostItemRow) {
 }
 
 function mapCostVersion(row: CostVersionRow) {
+  const revenueItemCount = Number(row.revenue_item_count || 0)
+  const revenueFen = Number(row.revenue_fen || 0)
+  const rewardAvgFen = Number(row.reward_avg_fen || 0)
+  const rewardFen = Number(row.reward_fen || 0)
+  const ruleUnitPriceFen = Number(row.rule_unit_price_fen || 0)
+  const ruleRewardAmountFen = Number(row.rule_reward_amount || 0)
+  const amountKind =
+    row.cost_item_code === 'sys_work_order_reward' &&
+    row.scope_type === 'rule' &&
+    ruleUnitPriceFen > 0 &&
+    ruleRewardAmountFen === 0
+      ? 'unit_price'
+      : 'fixed'
   return {
     id: Number(row.id),
     costItemId: Number(row.cost_item_id),
@@ -3742,6 +4020,20 @@ function mapCostVersion(row: CostVersionRow) {
     canonicalSku: row.canonical_sku || '',
     canonicalName: row.canonical_name || '',
     workProductRuleId: row.work_product_rule_id ? Number(row.work_product_rule_id) : null,
+    workProductRuleName: row.work_product_rule_name || '',
+    workProductRuleKey: row.work_product_rule_key || '',
+    ruleRewardAmountFen,
+    ruleUnitPriceFen,
+    revenueItemCount,
+    revenueFen,
+    revenueAvgFen: revenueItemCount > 0 ? Math.round(revenueFen / revenueItemCount) : 0,
+    rewardAvgFen,
+    rewardFen,
+    amountKind,
+    isSystemPlaceholder:
+      row.cost_item_code === 'sys_work_order_reward' &&
+      row.scope_type === 'global' &&
+      Number(row.amount_fen) === 0,
     amountFen: Number(row.amount_fen),
     rateBps: Number(row.rate_bps),
     effectiveFrom: row.effective_from,
diff --git a/apps/backend/src/services/cost-center/cost-snapshot-sync-service.ts b/apps/backend/src/services/cost-center/cost-snapshot-sync-service.ts
index 947f1e64..a5a5c4f9 100644
--- a/apps/backend/src/services/cost-center/cost-snapshot-sync-service.ts
+++ b/apps/backend/src/services/cost-center/cost-snapshot-sync-service.ts
@@ -382,6 +382,7 @@ async function syncDirectWorkOrderRewardSnapshots(
         SELECT DISTINCT ON (wo.order_item_id)
           wo.id AS work_order_id,
           wo.order_item_id,
+          wo.product_rule_id,
           GREATEST(COALESCE(wo.reward_amount, 0), 0)::bigint AS reward_amount,
           COALESCE(wo.accepted_at, wo.updated_at, o.paid_at, o.created_at, NOW()) AS accepted_at
         FROM work_orders wo
@@ -402,7 +403,8 @@ async function syncDirectWorkOrderRewardSnapshots(
       )
       SELECT
         'order_item', a.order_item_id, oi.order_id, a.order_item_id, a.work_order_id,
-        'work_order', si.cost_item_id, si.cost_version_id, oi.canonical_product_id,
+        'work_order', si.cost_item_id, COALESCE(rv.id, si.cost_version_id),
+        oi.canonical_product_id,
         1, a.reward_amount, a.reward_amount, 'actual', 'resolved',
         jsonb_build_object(
           'source', 'system_work_order_reward',
@@ -414,6 +416,18 @@ async function syncDirectWorkOrderRewardSnapshots(
       FROM accepted a
       CROSS JOIN system_item si
       JOIN order_items oi ON oi.id = a.order_item_id
+      LEFT JOIN LATERAL (
+        SELECT v.id
+        FROM cost_versions v
+        WHERE v.cost_item_id = si.cost_item_id
+          AND v.scope_type = 'rule'
+          AND v.work_product_rule_id = a.product_rule_id
+          AND v.status IN ('active', 'retired')
+          AND v.effective_from <= a.accepted_at
+          AND (v.effective_to IS NULL OR v.effective_to > a.accepted_at)
+        ORDER BY v.effective_from DESC, v.id DESC
+        LIMIT 1
+      ) rv ON TRUE
       WHERE NOT EXISTS (
         SELECT 1 FROM cost_snapshots cs
         WHERE cs.subject_type = 'order_item'
@@ -508,6 +522,7 @@ async function syncCommittedWorkOrderRewardSnapshots(
         SELECT DISTINCT ON (wo.order_item_id)
           wo.id AS work_order_id,
           wo.order_item_id,
+          wo.product_rule_id,
           wo.status,
           GREATEST(COALESCE(wo.reward_amount, 0), 0)::bigint AS reward_amount,
           COALESCE(wo.created_at, o.paid_at, o.created_at, NOW()) AS basis_at
@@ -531,7 +546,8 @@ async function syncCommittedWorkOrderRewardSnapshots(
       )
       SELECT
         'order_item', l.order_item_id, oi.order_id, l.order_item_id, l.work_order_id,
-        'work_order', si.cost_item_id, si.cost_version_id, oi.canonical_product_id,
+        'work_order', si.cost_item_id, COALESCE(rv.id, si.cost_version_id),
+        oi.canonical_product_id,
         1, l.reward_amount, l.reward_amount, 'estimated', 'resolved',
         jsonb_build_object(
           'source', 'work_order_reward_committed',
@@ -543,6 +559,18 @@ async function syncCommittedWorkOrderRewardSnapshots(
       FROM latest l
       CROSS JOIN system_item si
       JOIN order_items oi ON oi.id = l.order_item_id
+      LEFT JOIN LATERAL (
+        SELECT v.id
+        FROM cost_versions v
+        WHERE v.cost_item_id = si.cost_item_id
+          AND v.scope_type = 'rule'
+          AND v.work_product_rule_id = l.product_rule_id
+          AND v.status IN ('active', 'retired')
+          AND v.effective_from <= l.basis_at
+          AND (v.effective_to IS NULL OR v.effective_to > l.basis_at)
+        ORDER BY v.effective_from DESC, v.id DESC
+        LIMIT 1
+      ) rv ON TRUE
       WHERE NOT EXISTS (
         SELECT 1 FROM work_orders accepted
         WHERE accepted.order_item_id = l.order_item_id
diff --git a/apps/backend/src/services/worker-platform/admin-worker-catalog-service.ts b/apps/backend/src/services/worker-platform/admin-worker-catalog-service.ts
index f186cbad..0a8528d4 100644
--- a/apps/backend/src/services/worker-platform/admin-worker-catalog-service.ts
+++ b/apps/backend/src/services/worker-platform/admin-worker-catalog-service.ts
@@ -19,6 +19,7 @@ import {
 import {
   countWorkProductRulesByCategory,
   deleteWorkProductRule,
+  detachWorkProductRuleCostVersions,
   getWorkProductRuleById,
   listOpenWorkOrdersByProductRuleId,
   listWorkProductRulesPage,
@@ -615,6 +616,17 @@ export async function deleteAdminWorkProductRule(ruleId: number | string) {
       errorCode: 'work_product_rule_id_invalid',
     })
   }
+  const rule = await getWorkProductRuleById(normalizedRuleId)
+  if (!rule) {
+    throw createHttpError('物品规则不存在或已删除', {
+      statusCode: 404,
+      errorCode: 'work_product_rule_not_found',
+    })
+  }
+  const detached = await detachWorkProductRuleCostVersions(
+    normalizedRuleId,
+    `${rule.product_name} / ${rule.rule_key}`,
+  )
   const { deleted } = await deleteWorkProductRule(normalizedRuleId)
   if (!deleted) {
     throw createHttpError('物品规则不存在或已删除', {
@@ -622,5 +634,5 @@ export async function deleteAdminWorkProductRule(ruleId: number | string) {
       errorCode: 'work_product_rule_not_found',
     })
   }
-  return { deleted }
+  return { deleted, retiredCostVersionCount: detached.updated }
 }
diff --git a/apps/frontend/src/pages/admin/AdminCostCenterPage.tsx b/apps/frontend/src/pages/admin/AdminCostCenterPage.tsx
index 0a616037..c08245ce 100644
--- a/apps/frontend/src/pages/admin/AdminCostCenterPage.tsx
+++ b/apps/frontend/src/pages/admin/AdminCostCenterPage.tsx
@@ -65,6 +65,7 @@ import {
   resolveAdminCostException,
   retireAdminCostVersion,
   syncAdminAffiliateDashProducts,
+  syncAdminWorkOrderTemplateCostVersions,
   updateAdminChannelProductMapping,
   updateAdminCostItem,
   updateAdminProductCatalog,
@@ -370,6 +371,7 @@ export default function AdminCostCenterPage() {
   const [syncingAffiliate, setSyncingAffiliate] = useState(false)
   const [backfillingAffiliateSkus, setBackfillingAffiliateSkus] = useState(false)
   const [backfillingWorkOrderSkus, setBackfillingWorkOrderSkus] = useState(false)
+  const [syncingTemplateCosts, setSyncingTemplateCosts] = useState(false)
   const versionScopeType = Form.useWatch('scopeType', versionForm)
   const versionCostItemId = Form.useWatch('costItemId', versionForm)
 
@@ -640,7 +642,7 @@ export default function AdminCostCenterPage() {
                 ? `；保留 ${applied.mappingConflictCount} 组冲突待人工处理`
                 : ''
             message.success(
-              `已新建 ${applied.createdProductCount} 个商品、${applied.createdMappingCount} 条映射，回填 ${applied.mappedOrderItemCount} 个订单项${rebuildText}${conflictText}`,
+              `已新建 ${applied.createdProductCount} 个商品、${applied.createdMappingCount} 条映射，同步 ${applied.templateCostVersionCount} 条模板发单金额，回填 ${applied.mappedOrderItemCount} 个订单项${rebuildText}${conflictText}`,
             )
             refreshAll()
           } catch (error) {
@@ -723,6 +725,22 @@ export default function AdminCostCenterPage() {
     }
   }
 
+  async function syncTemplateCosts() {
+    setSyncingTemplateCosts(true)
+    try {
+      const response = await syncAdminWorkOrderTemplateCostVersions()
+      const result = response.data
+      message.success(
+        `已同步 ${result.activeVersionCount} 条模板发单金额（新建 ${result.createdCount}，停用 ${result.retiredCount}），关联 ${result.linkedSnapshotCount} 条成本快照`,
+      )
+      refreshAll()
+    } catch (error) {
+      message.error(error instanceof Error ? error.message : '同步接单模板发单金额失败')
+    } finally {
+      setSyncingTemplateCosts(false)
+    }
+  }
+
   function openEditProduct(item: ProductCatalogItem) {
     setEditingProduct(item)
     productForm.setFieldsValue({
@@ -1201,9 +1219,11 @@ export default function AdminCostCenterPage() {
       title: '成本版本',
       dataIndex: 'costVersionCount',
       width: 110,
-      render: (value: number) =>
+      render: (value: number, row) =>
         value > 0 ? (
           <Typography.Text type="success">{value} 个版本</Typography.Text>
+        ) : row.carrierType === 'work_order' ? (
+          <Tag color="blue">按工单实际结算</Tag>
         ) : (
           <Typography.Text type="secondary">未配置</Typography.Text>
         ),
@@ -1515,22 +1535,73 @@ export default function AdminCostCenterPage() {
       title: '范围',
       dataIndex: 'scopeType',
       width: 200,
-      ellipsis: true,
       render: (value: string, row) => {
-        if (value === 'global') return '全局'
+        if (value === 'global') {
+          return row.isSystemPlaceholder ? '全局（系统占位）' : '全局'
+        }
         if (value === 'provider') return providerLabel(row.provider)
         if (value === 'shop') return `${providerLabel(row.provider)} / ${row.shopId}`
         if (value === 'product') return row.canonicalName || `商品 #${row.canonicalProductId}`
-        return `规则 #${row.workProductRuleId}`
+        const ruleLabel =
+          row.workProductRuleName ||
+          (row.workProductRuleId ? `规则 #${row.workProductRuleId}` : '历史模板版本')
+        const ruleSub =
+          row.workProductRuleKey ||
+          (row.workProductRuleId ? '' : row.changeReason || '模板已删除，历史版本保留')
+        return (
+          <Space direction="vertical" size={0} style={{ width: '100%' }}>
+            <Typography.Text ellipsis={{ tooltip: ruleLabel }}>{ruleLabel}</Typography.Text>
+            <Typography.Text type="secondary" style={{ fontSize: 12 }} ellipsis>
+              {ruleSub}
+            </Typography.Text>
+          </Space>
+        )
       },
     },
     {
-      title: '金额/比例',
-      width: 130,
+      title: '用户实付均价',
+      width: 160,
       render: (_, row) =>
-        row.pricingMode === 'percent_of_revenue'
-          ? formatRate(row.rateBps)
-          : formatMoney(row.amountFen),
+        row.revenueItemCount > 0 ? (
+          <Space direction="vertical" size={0}>
+            <span>{formatMoney(row.revenueAvgFen)}</span>
+            <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+              {row.revenueItemCount} 项 / 合计 {formatMoney(row.revenueFen)}
+            </Typography.Text>
+          </Space>
+        ) : (
+          '-'
+        ),
+    },
+    {
+      title: activeCarrier === 'work_order' ? '发单金额/比例' : '金额/比例',
+      width: 170,
+      render: (_, row) => {
+        if (row.isSystemPlaceholder) return <Tag>按工单实际结算</Tag>
+        if (row.pricingMode === 'percent_of_revenue') return formatRate(row.rateBps)
+        if (row.amountKind === 'unit_price') {
+          return (
+            <Space direction="vertical" size={0}>
+              <span>{formatMoney(row.amountFen)} / 件</span>
+              <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+                {row.revenueItemCount > 0
+                  ? `平均实发 ${formatMoney(row.rewardAvgFen)} / 项`
+                  : '暂无成交'}
+              </Typography.Text>
+            </Space>
+          )
+        }
+        return (
+          <Space direction="vertical" size={0}>
+            <span>{formatMoney(row.amountFen)}</span>
+            {row.revenueItemCount > 0 ? (
+              <Typography.Text type="secondary" style={{ fontSize: 12 }}>
+                平均实发 {formatMoney(row.rewardAvgFen)} / 项
+              </Typography.Text>
+            ) : null}
+          </Space>
+        )
+      },
     },
     {
       title: '生效时间',
@@ -1538,9 +1609,13 @@ export default function AdminCostCenterPage() {
       width: 190,
       render: (value: string, row) => (
         <Space direction="vertical" size={0}>
-          <span>{formatAdminDateTime(value)}</span>
+          <span>{row.isSystemPlaceholder ? '系统占位' : formatAdminDateTime(value)}</span>
           <Typography.Text type="secondary">
-            {row.effectiveTo ? `至 ${formatAdminDateTime(row.effectiveTo)}` : '长期'}
+            {row.isSystemPlaceholder
+              ? '按工单实际结算'
+              : row.effectiveTo
+                ? `至 ${formatAdminDateTime(row.effectiveTo)}`
+                : '长期'}
           </Typography.Text>
         </Space>
       ),
@@ -2270,13 +2345,24 @@ export default function AdminCostCenterPage() {
                 }
                 extra={
                   canConfig ? (
-                    <Button
-                      type="primary"
-                      icon={<PlusOutlined />}
-                      onClick={() => openCreateVersion()}
-                    >
-                      新建版本
-                    </Button>
+                    <Space>
+                      {activeCarrier === 'all' || activeCarrier === 'work_order' ? (
+                        <Button
+                          icon={<SyncOutlined />}
+                          loading={syncingTemplateCosts}
+                          onClick={() => void syncTemplateCosts()}
+                        >
+                          同步模板发单金额
+                        </Button>
+                      ) : null}
+                      <Button
+                        type="primary"
+                        icon={<PlusOutlined />}
+                        onClick={() => openCreateVersion()}
+                      >
+                        新建版本
+                      </Button>
+                    </Space>
                   ) : null
                 }
               >
@@ -2285,7 +2371,7 @@ export default function AdminCostCenterPage() {
                   showIcon
                   style={{ marginBottom: 12 }}
                   message="成本版本 = 给成本项定价：一条版本只表达「多少钱 + 何时生效 + 对谁适用」"
-                  description="按件/按单/按比例计价；范围优先级 接单规则 > 标准商品 > 店铺 > 来源 > 全局。改价请新建版本，不要改已生效版本；每个成本项建议只保留一个生效版本。"
+                  description="接单平台按模板逐条建规则级版本；同一适用范围只保留一个生效版本，改价请新增版本。全局 0 元版本只是「按工单实际结算」的系统占位。"
                 />
                 <Space style={{ marginBottom: 16 }} wrap>
                   <Input
@@ -2322,7 +2408,7 @@ export default function AdminCostCenterPage() {
                   columns={versionColumns}
                   dataSource={versions}
                   loading={versionsQuery.isLoading}
-                  scroll={{ x: 1100 }}
+                  scroll={{ x: 1340 }}
                   pagination={buildAdminTablePagination({
                     current: versionPage,
                     pageSize: versionPageSize,
diff --git a/apps/frontend/src/services/admin/cost-center.ts b/apps/frontend/src/services/admin/cost-center.ts
index 5987bcda..681e582b 100644
--- a/apps/frontend/src/services/admin/cost-center.ts
+++ b/apps/frontend/src/services/admin/cost-center.ts
@@ -38,6 +38,17 @@ export function applyAdminTemplateProductBootstrap() {
   )
 }
 
+export function syncAdminWorkOrderTemplateCostVersions() {
+  return apiPost<{
+    ruleCount: number
+    unitPriceRuleCount: number
+    activeVersionCount: number
+    createdCount: number
+    retiredCount: number
+    linkedSnapshotCount: number
+  }>('/api/v1/admin/cost-center/work-order-template-costs/sync')
+}
+
 export function backfillAdminWorkOrderProductSkus() {
   return apiPost<{
     updatedCount: number
diff --git a/apps/frontend/src/types/admin/cost-center.ts b/apps/frontend/src/types/admin/cost-center.ts
index e8aa8933..10990c6a 100644
--- a/apps/frontend/src/types/admin/cost-center.ts
+++ b/apps/frontend/src/types/admin/cost-center.ts
@@ -92,6 +92,17 @@ export interface CostVersion {
   canonicalSku: string
   canonicalName: string
   workProductRuleId: number | null
+  workProductRuleName: string
+  workProductRuleKey: string
+  ruleRewardAmountFen: number
+  ruleUnitPriceFen: number
+  revenueItemCount: number
+  revenueFen: number
+  revenueAvgFen: number
+  rewardAvgFen: number
+  rewardFen: number
+  amountKind: 'fixed' | 'unit_price'
+  isSystemPlaceholder: boolean
   amountFen: number
   rateBps: number
   effectiveFrom: string
@@ -195,6 +206,9 @@ export interface TemplateProductBootstrapResult {
   resetOrderItemCount: number
   mappingConflictCount: number
   mappingConflictItemCount: number
+  templateCostVersionCount: number
+  templateCostCreatedCount: number
+  templateCostRetiredCount: number
 }
 
 export interface CostLine {
diff --git a/docs/README.md b/docs/README.md
index c0265566..443f78b3 100644
--- a/docs/README.md
+++ b/docs/README.md
@@ -55,7 +55,7 @@
 | 客服备用金台账 | **已实施 P0** | `fund_accounts` / `fund_entries` / `manual_expenses` / `fund_reconciliations`；后台页面、权限、审计已完成 |
 | 后台用户中文显示名 | **已实施** | `admin_users.display_name`，备用金姓名触发器同步；审计、登录记录、任务处理人优先显示中文名 |
 | 商品主数据 + 渠道 SKU 映射 | **已实施 P0（dev 分支）** | 迁移 `103`（映射消歧在 `106`）；`product_catalog` / `channel_product_mappings`，后台「商品与成本」页支持维护、历史订单项回填与按载体分区 |
-| 成本中心 | **已实施 P0（dev 分支）** | 迁移 `104/105/107/108/110`；`cost_items` / `cost_versions` / `cost_snapshots` / `cost_exceptions` 支持版本、预览、快照、异常队列、自动发货价格导入；自动发货订单项按履约任务 SKU 直接归一为 `aff:<skuCode>`（不建渠道映射），接单平台按工单模板回填并补齐长尾商品/映射，人工按支出登记写入实际快照 |
+| 成本中心 | **已实施 P0（dev 分支）** | 迁移 `104/105/107/108/110/112`；`cost_items` / `cost_versions` / `cost_snapshots` / `cost_exceptions` 支持版本、预览、快照、异常队列、自动发货价格导入；自动发货订单项按履约任务 SKU 直接归一为 `aff:<skuCode>`（不建渠道映射），接单平台按工单模板回填商品并为 662 个模板生成规则级发单金额版本，人工按支出登记写入实际快照 |
 | 销售事实 / 订单毛利 | **已实施 P0（dev 分支）** | 迁移 `109`；`sales_daily_facts` 按店铺×日期×标准商品×载体汇总，未归一商品单独成行；后台新增「销售毛利」页，成本缺失会显式告警 |
 | 公司人工支出登记 | **已实施 P0（dev 分支）** | 迁移 `111`；`manual_expense_records` / `manual_expense_events`，后台「人工支出」页支持登记、审批、驳回、报销；与客服备用金 `manual_expenses` 通过 `fund_expense_id` 关联 |
 | 影子总账 | 未实施 | 现有财务页仍是 `UNION ALL` 业务事件拼装，不是复式总账 |
diff --git a/docs/成本中心与三块履约模型.md b/docs/成本中心与三块履约模型.md
index b7c4ac52..af6c4f52 100644
--- a/docs/成本中心与三块履约模型.md
+++ b/docs/成本中心与三块履约模型.md
@@ -144,7 +144,7 @@ product_catalog
 
 接单平台与人工客服各有一个系统成本项（迁移 `110_system_cost_items.sql`）：
 
-- `sys_work_order_reward`：已验收工单按 `work_orders.reward_amount` 写 `actual`；未验收但已确定报酬的工单先按同一金额写 `estimated`（metadata `source=work_order_reward_committed`），验收后升级为 `actual`；取消工单不计成本。版本金额 0 只是占位，不进入商品预估。本地全量已回填 95,870 条 `actual` + 21,217 条 `estimated`。
+- `sys_work_order_reward`：662 个接单模板各生成一条规则级成本版本（634 条固定发单金额 + 28 条按件发单单价），全局 0 元版本只作「按工单实际结算」的占位。已验收工单按 `work_orders.reward_amount` 写 `actual`；未验收但已确定报酬的工单先按同一金额写 `estimated`（metadata `source=work_order_reward_committed`），验收后升级为 `actual`；取消工单不计成本。本地全量已回填 95,870 条 `actual` + 21,217 条 `estimated`，其中 111,831 条快照已关联到对应模板成本版本。
 - `sys_manual_service`：人工支出登记通过后按登记金额写 `actual` 快照；成本版本先为 `draft` 占位，不参与预估，但允许人工支出使用实际金额入账。财务填写正式按单单价后可将版本改为 `active`。
 
 ### 3.2 渠道 SKU 映射
@@ -407,10 +407,12 @@ orders + order_items + channel_product_mappings + cost_snapshots
 - 模板改价必须生成 `cost_versions`，不能直接改历史工单。
 - 工单实际结算金额写入 `cost_snapshot(actual)`；未验收但已确定报酬的工单先写 `actual` 以外的 `estimated`，验收后升级。
 - 商品归一入口：后台「接单平台」→「按工单回填商品」，接口 `POST /api/v1/admin/cost-center/work-order-products/backfill`。优先按工单真实使用的 `work_orders.product_rule_id` 指向 `tpl:<rule_key>`；仍无法归一的 341 个长尾订单项，再按 `provider + shop_id + sku_code + normalized_sku_name` 自动补 45 个 `wo:` 标准商品和 115 条 `sku_code_name` 渠道映射。两次回填后接单平台归一率 100%。
+- 成本版本入口：后台「接单平台」→「成本版本」→「同步模板发单金额」，接口 `POST /api/v1/admin/cost-center/work-order-template-costs/sync`。662 个模板各生成一条规则级版本（634 固定金额 + 28 按件单价），页面同时显示该模板的「用户实付均价」，用于对比用户付款与发单金额；全局 0 元版本只作实际结算占位。
 - 成本异常：966 个订单项没有成本快照（601 个已取消工单 + 365 个零报酬未验收工单），保留在异常队列；取消/零报酬不等于 0 成本，不自动写 0。
+- 删除模板：历史成本版本会脱钩并停用，`cost_snapshots` 继续引用原版本，保证历史毛利可追溯；不会因为外键把模板卡死。
 - 影子总账负责收入/成本/押金/提现/售后的复式记录；成本中心负责“金额是多少、用了哪个版本”。
 
-本地实测（2026-10-22）：接单平台 118,053 个订单项全部归一；未归一收入 ¥775,641.19（14.54%）→ ¥0.00。成本 95,870 条 `actual`（¥3,773,401.32）+ 21,217 条 `estimated`（¥754,912.45），合计 ¥4,528,313.77；销售收入 ¥5,335,734.45，毛利率 15.13%。
+本地实测（2026-10-22）：接单平台 118,053 个订单项全部归一；未归一收入 ¥775,641.19（14.54%）→ ¥0.00。成本 95,870 条 `actual`（¥3,773,401.32）+ 21,217 条 `estimated`（¥754,912.45），合计 ¥4,528,313.77；销售收入 ¥5,335,734.45，毛利率 15.13%。成本版本从 39 条增至 701 条（38 自动发货商品 + 662 模板规则 + 1 全局占位）。
 
 生产数据提示：91/PDD/抖音已验收工单的报酬/订单金额分别约 86%/80%/96.5%。在收入口径未确认前，这个比例只能作为量级参考，不能直接当毛利率。