diff --git a/apps/backend/src/services/cost-center/cost-center-constants.ts b/apps/backend/src/services/cost-center/cost-center-constants.ts
index e687ae92..9a947ad7 100644
--- a/apps/backend/src/services/cost-center/cost-center-constants.ts
+++ b/apps/backend/src/services/cost-center/cost-center-constants.ts
@@ -28,6 +28,7 @@ export type TemplateMappingMatchType =
 export type CostModel =
   | 'affiliate_purchase'
   | 'work_order_reward'
+  | 'third_party_voucher_cost'
   | 'manual_actual'
   | 'platform_fee'
   | 'payment_fee'
@@ -37,6 +38,7 @@ export type CostModel =
 export const COST_MODELS = new Set<string>([
   'affiliate_purchase',
   'work_order_reward',
+  'third_party_voucher_cost',
   'manual_actual',
   'platform_fee',
   'payment_fee',
@@ -48,6 +50,7 @@ export const COST_MODELS = new Set<string>([
 export const COST_MODEL_CODE_BASE: Record<string, string> = {
   affiliate_purchase: 'affiliate_purchase',
   work_order_reward: 'work_order_reward',
+  third_party_voucher_cost: 'third_party_voucher_cost',
   manual_actual: 'manual_actual',
   platform_fee: 'platform_fee',
   payment_fee: 'payment_fee',
diff --git a/apps/backend/src/services/cost-center/cost-center-mappers.ts b/apps/backend/src/services/cost-center/cost-center-mappers.ts
index 9e37d6c3..24d0bffe 100644
--- a/apps/backend/src/services/cost-center/cost-center-mappers.ts
+++ b/apps/backend/src/services/cost-center/cost-center-mappers.ts
@@ -38,6 +38,7 @@ export function productSourceFilterSql(paramIndex: number, column = 'p.canonical
   return `(
     ($${paramIndex} = 'affiliate_dash' AND ${column} LIKE 'aff:%')
     OR ($${paramIndex} = 'work_order' AND (${column} LIKE 'tpl:%' OR ${column} LIKE 'wo:%'))
+    OR ($${paramIndex} = 'third_party_voucher' AND ${column} LIKE 'tpv:%')
     OR ($${paramIndex} = 'manual' AND ${column} LIKE 'man:%')
   )`
 }
@@ -52,6 +53,7 @@ export function costModelAppliesTo(costModel: string, fulfillmentMode: string) {
   if ((GENERIC_COST_MODELS as readonly string[]).includes(costModel)) return true
   if (costModel === 'affiliate_purchase') return fulfillmentMode === 'affiliate_dash'
   if (costModel === 'work_order_reward') return fulfillmentMode === 'work_order'
+  if (costModel === 'third_party_voucher_cost') return fulfillmentMode === 'third_party_voucher'
   if (costModel === 'manual_actual') return fulfillmentMode === 'manual'
   return false
 }
@@ -67,6 +69,8 @@ export function costModelScopeSql(fulfillmentModeExpression: string): string {
       AND ${fulfillmentModeExpression} = 'affiliate_dash')
     OR (ci.cost_model = 'work_order_reward'
       AND ${fulfillmentModeExpression} = 'work_order')
+    OR (ci.cost_model = 'third_party_voucher_cost'
+      AND ${fulfillmentModeExpression} = 'third_party_voucher')
     OR (ci.cost_model = 'manual_actual'
       AND ${fulfillmentModeExpression} = 'manual')
   )`
diff --git a/apps/backend/src/services/cost-center/cost-center-overview-service.ts b/apps/backend/src/services/cost-center/cost-center-overview-service.ts
index bcc78e49..3b56cd0c 100644
--- a/apps/backend/src/services/cost-center/cost-center-overview-service.ts
+++ b/apps/backend/src/services/cost-center/cost-center-overview-service.ts
@@ -41,6 +41,7 @@ export async function getAdminCostCenterOverview(params: { scope?: string } = {}
             $1::text IS NULL
             OR ($1 = 'affiliate_dash' AND p.canonical_sku LIKE 'aff:%')
             OR ($1 = 'work_order' AND (p.canonical_sku LIKE 'tpl:%' OR p.canonical_sku LIKE 'wo:%'))
+            OR ($1 = 'third_party_voucher' AND p.canonical_sku LIKE 'tpv:%')
             OR ($1 = 'manual' AND p.canonical_sku LIKE 'man:%')
           )
       ),
@@ -48,6 +49,7 @@ export async function getAdminCostCenterOverview(params: { scope?: string } = {}
         SELECT CASE $1
           WHEN 'affiliate_dash' THEN 'affiliate_purchase'
           WHEN 'work_order' THEN 'work_order_reward'
+          WHEN 'third_party_voucher' THEN 'third_party_voucher_cost'
           WHEN 'manual' THEN 'manual_actual'
         END AS cost_model
       )
diff --git a/apps/backend/src/services/cost-center/cost-center.test.ts b/apps/backend/src/services/cost-center/cost-center.test.ts
index 832575d7..030ec22f 100644
--- a/apps/backend/src/services/cost-center/cost-center.test.ts
+++ b/apps/backend/src/services/cost-center/cost-center.test.ts
@@ -1,6 +1,7 @@
 import assert from 'node:assert/strict'
 import test from 'node:test'
 
+import { costModelAppliesTo } from './cost-center-mappers.js'
 import {
   normalizeMappingMatchType,
   normalizeProviderKey,
@@ -8,6 +9,7 @@ import {
 } from './cost-center-shared.js'
 import { calculateCostTotal, validateCostVersionScope } from './cost-resolution-service.js'
 import { resolveMappingProductId } from './product-catalog-service.js'
+import { productSourceFilterSql } from './cost-center-mappers.js'
 import {
   buildTemplateMappingPlan,
   buildTemplateProductSku,
@@ -289,3 +291,10 @@ test('接单模板改价 SQL 的参数必须显式指定 bigint', async () => {
     ),
   )
 })
+
+test('成本模型与商品来源必须覆盖第三方卡券渠道', () => {
+  assert.equal(costModelAppliesTo('third_party_voucher_cost', 'third_party_voucher'), true)
+  assert.equal(costModelAppliesTo('third_party_voucher_cost', 'manual'), false)
+  assert.ok(productSourceFilterSql(1).includes("'third_party_voucher'"))
+  assert.ok(productSourceFilterSql(1).includes("'tpv:%'"))
+})
diff --git a/apps/frontend/src/pages/admin/cost-center/shared.ts b/apps/frontend/src/pages/admin/cost-center/shared.ts
index 2d873990..402a0a36 100644
--- a/apps/frontend/src/pages/admin/cost-center/shared.ts
+++ b/apps/frontend/src/pages/admin/cost-center/shared.ts
@@ -78,6 +78,7 @@ export type CostVersionFormValues = {
 export const COST_MODEL_OPTIONS = [
   { value: 'affiliate_purchase', label: '上游采购成本' },
   { value: 'work_order_reward', label: '接单平台打手报酬' },
+  { value: 'third_party_voucher_cost', label: '第三方卡券采购成本' },
   { value: 'manual_actual', label: '人工客服实际支出' },
   { value: 'platform_fee', label: '平台服务费' },
   { value: 'payment_fee', label: '支付通道费' },
diff --git a/apps/frontend/src/types/admin/cost-center.ts b/apps/frontend/src/types/admin/cost-center.ts
index f44ddda8..b817abd4 100644
--- a/apps/frontend/src/types/admin/cost-center.ts
+++ b/apps/frontend/src/types/admin/cost-center.ts
@@ -18,6 +18,7 @@ export type ProductSource = 'affiliate_dash' | 'work_order' | 'third_party_vouch
 export type CostModel =
   | 'affiliate_purchase'
   | 'work_order_reward'
+  | 'third_party_voucher_cost'
   | 'manual_actual'
   | 'platform_fee'
   | 'payment_fee'