perf(finance): 消除定时同步与后台页面的重查询

- 新增 order_items.manual_sku_key 生成列（迁移 106），统一内部 SKU 口径（skuNick → outSkuSn → sku_code → sku_name，去空格）
- 人工渠道匹配 8.4s → 62ms；人工商品归一写回 7.0s → 307ms
- 销售事实重算改为物化订单集合 + 预聚合成本/退款，6.9s → 0.5s 内
- 成本异常写入去掉逐项 LATERAL 工单探测，收口按最近 7 天窗口，7–8s → 0.5s 内
- 销售毛利订单统计去掉重复 NOT EXISTS，9.4s → 0.4s
- 接单平台店铺下拉改 EXISTS 半连接，3.1s → 0.3s
- cost-finance-sync 默认间隔 5 分钟 → 15 分钟；完整同步 51.2s → 34.9s

apps/backend/src/services/finance/manual-fulfillment-integrity.test.ts

@@ -79,13 +79,14 @@ test('人工确认必须单事务：扣款与快照同事务，且使用 with-cl
 })
 
 test('人工确认前必须自动匹配履约配置，配置保存/定时任务也要回填', async () => {
-  const [manualSource, configSource, jobSource] = await Promise.all([
+  const [manualSource, configSource, jobSource, migrationSource] = await Promise.all([
     readFile(new URL('./manual-fulfillment-service.ts', import.meta.url), 'utf8'),
     readFile(
       new URL('../cost-center/manual-fulfillment-config-service.ts', import.meta.url),
       'utf8',
     ),
     readFile(new URL('../scheduler/cost-finance-sync-job.ts', import.meta.url), 'utf8'),
+    readFile(new URL('../../db/migrations/106_manual_sku_key.sql', import.meta.url), 'utf8'),
   ])
   assert.ok(
     manualSource.includes('matchManualFulfillmentConfigWithClient(client, orderItemId, now)'),
@@ -104,8 +105,15 @@ test('人工确认前必须自动匹配履约配置，配置保存/定时任务
     '定时同步必须自动回填未匹配的人工订单项，并限制在最近窗口',
   )
   assert.ok(
-    manualSource.includes('NULLIF(oi.sku_code') && configSource.includes('NULLIF(oi.sku_code'),
-    'SKU 匹配必须有 sku_code / sku_name 兜底，不能只认 spec_json',
+    configSource.includes('manual_sku_key'),
+    '人工 SKU 匹配必须统一走 order_items.manual_sku_key 生成列',
+  )
+  assert.ok(
+    migrationSource.includes("spec_json->>'skuNick'") &&
+      migrationSource.includes("spec_json->>'outSkuSn'") &&
+      migrationSource.includes('sku_code') &&
+      migrationSource.includes('sku_name'),
+    '生成列必须保留 sku_code / sku_name 兜底',
   )
 })
 

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

@@ -76,9 +76,63 @@ export async function rebuildSalesDailyFacts(
 
     const inserted = await client.query(
       `
-        WITH item_base AS (
+        WITH scoped_orders AS MATERIALIZED (
+          -- 先物化 7 天窗口内的订单集合，避免 planner 对每个订单项做一次
+          -- orders 随机回表；后续全部走 hash/merge join。
           SELECT
-            (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date AS stat_date,
+            o.id,
+            o.provider,
+            o.shop_id,
+            o.pay_status,
+            COALESCE(o.paid_at, o.created_at) AS basis_at
+          FROM orders o
+          WHERE o.pay_status IN ('paid', 'refunded')
+            AND (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date
+              BETWEEN $1::date AND $2::date
+            AND NOT EXISTS (
+              SELECT 1 FROM finance_periods p
+              WHERE p.status = 'closed'
+                AND p.period_key = to_char(
+                  (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date,
+                  'YYYY-MM'
+                )
+            )
+        ),
+        scoped_items AS MATERIALIZED (
+          SELECT
+            oi.id,
+            oi.order_id,
+            oi.canonical_product_id,
+            oi.fulfillment_mode,
+            oi.revenue_amount_fen,
+            oi.normalized_quantity,
+            oi.quantity
+          FROM order_items oi
+          WHERE oi.order_id IN (SELECT id FROM scoped_orders)
+        ),
+        cost_by_item AS (
+          -- 一次全量聚合后再 hash join，替代逐项 LATERAL 查 cost_snapshots。
+          SELECT
+            order_item_id,
+            SUM(total_amount_fen)::bigint AS cost_fen,
+            COUNT(*)::int AS snapshot_count,
+            COUNT(*) FILTER (WHERE snapshot_stage = 'actual')::int AS actual_count
+          FROM cost_snapshots
+          WHERE superseded_at IS NULL
+          GROUP BY order_item_id
+        ),
+        refunds_by_item AS (
+          SELECT
+            order_item_id,
+            SUM(amount_fen)::bigint AS refund_fen,
+            COUNT(*)::int AS refund_count
+          FROM order_refunds
+          WHERE status = 'confirmed'
+          GROUP BY order_item_id
+        ),
+        item_base AS (
+          SELECT
+            (o.basis_at AT TIME ZONE 'Asia/Shanghai')::date AS stat_date,
             o.provider,
             o.shop_id,
             oi.canonical_product_id,
@@ -99,36 +153,10 @@ export async function rebuildSalesDailyFacts(
             COALESCE(cost.cost_fen, 0)::bigint AS cost_fen,
             COALESCE(cost.snapshot_count, 0)::int AS snapshot_count,
             COALESCE(cost.actual_count, 0)::int AS actual_count
-          FROM order_items oi
-          JOIN orders o ON o.id = oi.order_id
-          LEFT JOIN LATERAL (
-            SELECT
-              SUM(cs.total_amount_fen)::bigint AS cost_fen,
-              COUNT(*)::int AS snapshot_count,
-              COUNT(*) FILTER (WHERE cs.snapshot_stage = 'actual')::int AS actual_count
-            FROM cost_snapshots cs
-            WHERE cs.order_item_id = oi.id
-              AND cs.superseded_at IS NULL
-          ) cost ON TRUE
-          LEFT JOIN LATERAL (
-            SELECT
-              SUM(r.amount_fen)::bigint AS refund_fen,
-              COUNT(*)::int AS refund_count
-            FROM order_refunds r
-            WHERE r.order_item_id = oi.id
-              AND r.status = 'confirmed'
-          ) refunds ON TRUE
-          WHERE o.pay_status IN ('paid', 'refunded')
-            AND (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date
-              BETWEEN $1::date AND $2::date
-            AND NOT EXISTS (
-              SELECT 1 FROM finance_periods p
-              WHERE p.status = 'closed'
-                AND p.period_key = to_char(
-                  (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date,
-                  'YYYY-MM'
-                )
-            )
+          FROM scoped_items oi
+          JOIN scoped_orders o ON o.id = oi.order_id
+          LEFT JOIN cost_by_item cost ON cost.order_item_id = oi.id
+          LEFT JOIN refunds_by_item refunds ON refunds.order_item_id = oi.id
         )
         INSERT INTO sales_daily_facts (
           stat_date, provider, shop_id, canonical_product_id, fulfillment_mode,
@@ -297,19 +325,23 @@ export async function getSalesProfitOverview(input: SalesFactsInput = {}) {
         orders_without_items: number
         revenue_without_items: number
       }>(
+        // 原来两个 FILTER 各写一次 NOT EXISTS，等价于对每个订单做两轮逐行探测
+        // （30 天 / 16 万单实测 108 万 buffers、9.4 秒）。改成一次 DISTINCT 扫描
+        // order_id 后做 hash join，只扫一遍索引，实测 10.9 万 buffers、0.4 秒。
         `
           SELECT
             COUNT(*)::int AS order_count,
-            COUNT(*) FILTER (
-              WHERE NOT EXISTS (SELECT 1 FROM order_items oi WHERE oi.order_id = orders.id)
-            )::int AS orders_without_items,
-            COALESCE(SUM(total_amount) FILTER (
-              WHERE NOT EXISTS (SELECT 1 FROM order_items oi WHERE oi.order_id = orders.id)
-            ), 0)::bigint AS revenue_without_items
-          FROM orders
-          WHERE pay_status IN ('paid', 'refunded')
-            AND (COALESCE(paid_at, created_at) AT TIME ZONE 'Asia/Shanghai')::date
-              BETWEEN $1::date AND $2::date
+            COUNT(*) FILTER (WHERE oi.order_id IS NULL)::int AS orders_without_items,
+            COALESCE(SUM(s.total_amount) FILTER (WHERE oi.order_id IS NULL), 0)::bigint
+              AS revenue_without_items
+          FROM (
+            SELECT o.id, o.total_amount
+            FROM orders o
+            WHERE o.pay_status IN ('paid', 'refunded')
+              AND (COALESCE(o.paid_at, o.created_at) AT TIME ZONE 'Asia/Shanghai')::date
+                BETWEEN $1::date AND $2::date
+          ) s
+          LEFT JOIN (SELECT DISTINCT order_id FROM order_items) oi ON oi.order_id = s.id
         `,
         [range.fromDate, range.toDate],
       ),