feat(finance): 人工成本单事务/幂等 + 配置自动匹配 + 缺成本监控

- 确认履约改为单事务：锁订单项 → 复查快照 → 扣积分/备用金 → 写成本快照；
  快照失败整体回滚，不再出现「钱扣了、成本没记」
- manual_case 的 subject_id 统一为 order_item_id，新增订单项级唯一索引（迁移 111），
  消除 manual_expenses.id / platform_credit_entries.id 跨表撞车
- 人工 SKU 匹配增加 sku_code / sku_name 兜底；保存配置立即回填最近 30 天，
  定时任务按窗口 rematch，确认时再按 SKU 兜底匹配
- 新增 manual_cost_missing 异常队列：从首次人工配置起算，确认履约立即收口
- 补单元测试与真实 PostgreSQL 集成测试（并发、重复、强制快照失败回滚、双资金链路）
- 校准财务文档并新增上线初始化/验收手册（历史人工不补录，只保证配置后的新单）

验证：backend typecheck/lint/format/check:sql/test 843（839 pass / 4 skip）；
frontend typecheck/lint/test 172；迁移 111 在 scratch 库全量执行 + 重跑幂等。

apps/backend/src/services/scheduler/config-service.ts

@@ -152,7 +152,7 @@ function normalizeCostFinanceSyncJob(rawValue: JsonObject) {
     enabled: rawValue.enabled !== false,
     intervalSeconds: normalizeRangeInteger(rawValue.intervalSeconds, 300, 60, 3600),
     config: {
-      days: normalizeRangeInteger(config.days, 7, 1, 90),
+      days: normalizeRangeInteger(config.days, 30, 1, 90),
     },
   }
 }
@@ -227,7 +227,7 @@ function createDefaultCostFinanceSyncJob() {
     enabled: true,
     intervalSeconds: 300,
     config: {
-      days: 7,
+      days: 30,
     },
   }
 }

apps/backend/src/services/scheduler/cost-finance-sync-job.ts

@@ -4,6 +4,7 @@ import {
   syncEstimatedOrderItemCostSnapshots,
 } from '../cost-center/cost-snapshot-sync-service.js'
 import { normalizeManualProducts } from '../cost-center/manual-product-normalization-service.js'
+import { rematchManualFulfillments } from '../cost-center/manual-fulfillment-config-service.js'
 import { rebuildSalesDailyFacts } from '../finance/sales-facts-service.js'
 import { reconcilePendingFulfillmentModes } from '../fulfillment/fulfillment-mode-service.js'
 
@@ -26,6 +27,13 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
     dateTo: today(),
     resolveExceptions: false,
   })
+  // 人工 SKU 配置可能在订单之后才补：每次同步都按配置回填未匹配订单项，
+  // 保证「配置好人工之后的新单」自动挂上渠道，不依赖管理员手动点「重新匹配」。
+  const manualMatches = await rematchManualFulfillments({
+    onlyUnmatched: true,
+    dateFrom: shiftDays(-(days - 1)),
+    dateTo: today(),
+  })
 
   const estimated = await syncEstimatedOrderItemCostSnapshots({
     dateFrom: shiftDays(-(days - 1)),
@@ -45,6 +53,7 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
     message:
       `履约方式 ${fulfillment.updatedCount} 项 / ` +
       `人工商品 ${manualProducts.updatedItemCount} 项 / ` +
+      `人工渠道匹配 ${manualMatches.updatedCount} 项 / ` +
       `成本快照 ${estimated.createdCount} 商品预估 / ` +
       `${actual.directRewardCount + actual.upgradedCount} 工单实际 / ` +
       `${actual.estimatedRewardCount} 工单在途，销售事实 ${facts.insertedCount} 行`,
@@ -53,6 +62,7 @@ export async function runCostFinanceSyncJob(job: JsonObject = {}) {
     fulfillmentModeRemaining: fulfillment.remainingCount,
     manualItemsNormalized: manualProducts.updatedItemCount,
     manualProductsCreated: manualProducts.createdProductCount,
+    manualItemsMatched: manualMatches.updatedCount,
     estimatedCreated: estimated.createdCount,
     actualCreated: actual.directRewardCount + actual.upgradedCount,
     estimatedRewardCreated: actual.estimatedRewardCount,