feat(finance): P1 人工商品归一，按内部 SKU 生成 man 商品并回填

- 新服务 manual-product-normalization-service：skuNick → outSkuSn → sku_code 兜底，按内部 SKU 生成 man:<sku> 商品
- 订单项按 id 分批（2 万/批）回填，避免 15s 语句超时；同步补齐人工成本快照的商品维度
- 新增 POST /cost-center/manual-products/normalize（支持 dryRun/日期窗口），成本中心「标准商品」加「归一人工商品」按钮
- 每日 cost_finance_sync 接入最近 N 天的增量归一
- 渠道映射未归一队列增加人工单提示：人工单不能用平台 sku_code 建映射
- 文档同步：P1 标记完成，补充归一接口契约与销售事实重算结果

apps/backend/src/routes/admin/cost-center.ts

@@ -59,6 +59,7 @@ import {
   syncAdminAffiliateDashProducts,
   syncAdminWorkOrderTemplateCostVersions,
 } from '../../services/cost-center/template-bootstrap-service.js'
+import { normalizeManualProducts } from '../../services/cost-center/manual-product-normalization-service.js'
 import type { AdminSession } from '../../services/admin/admin-auth-service.js'
 import {
   syncActualWorkOrderCostSnapshots,
@@ -198,6 +199,30 @@ router.post(
   }),
 )
 
+router.post(
+  '/cost-center/manual-products/normalize',
+  requireAdminPermission('finance.config'),
+  createJsonHandler(
+    (req) =>
+      normalizeManualProducts({
+        dateFrom: bodyOf(req).dateFrom as string | undefined,
+        dateTo: bodyOf(req).dateTo as string | undefined,
+        dryRun: bodyOf(req).dryRun === true,
+      }),
+    {
+      successMessage: '人工商品归一完成',
+      errorMessage: '归一人工商品失败',
+      scope: '[admin/cost-center/manual-products/normalize]',
+      audit: (_req, data) => ({
+        action: 'cost_manual_products_normalized',
+        targetType: 'product_catalog',
+        targetId: '',
+        data: data as Record<string, unknown>,
+      }),
+    },
+  ),
+)
+
 router.get(
   '/cost-center/products',
   requireAdminPermission('finance.view'),