Add process cost page with Hanmac/WEHAGO views and tab

main.py

@@ -5281,6 +5281,439 @@ def get_available_years() -> list[int]:
     return [int(row[0]) for row in rows if row[0] is not None]
 
 
+def _safe_ratio(numerator: Any, denominator: Any) -> float:
+    denom = normalize_amount(denominator)
+    if abs(denom) < 1e-9:
+        return 0.0
+    return (normalize_amount(numerator) / denom) * 100.0
+
+
+def get_process_cost_available_years(source: str) -> list[int]:
+    normalized_source = normalize_text(source).lower()
+    if normalized_source == "wehago":
+        init_wehago_compare_db(engine)
+        with engine.begin() as conn:
+            rows = conn.execute(
+                text(
+                    """
+                    SELECT DISTINCT fiscal_year
+                    FROM wehago_voucher_rows
+                    WHERE fiscal_year IS NOT NULL
+                    ORDER BY fiscal_year
+                    """
+                )
+            ).fetchall()
+        return [int(row[0]) for row in rows if row and row[0] is not None]
+
+    with engine.begin() as conn:
+        rows = conn.execute(
+            text(
+                """
+                SELECT DISTINCT year
+                FROM transactions
+                WHERE year IS NOT NULL
+                ORDER BY year
+                """
+            )
+        ).fetchall()
+    return [int(row[0]) for row in rows if row and row[0] is not None]
+
+
+def _get_project_contract_meta() -> dict[str, dict[str, Any]]:
+    with engine.begin() as conn:
+        rows = conn.execute(
+            text(
+                """
+                SELECT
+                    COALESCE(support_dept_code, '') AS support_dept_code,
+                    COALESCE(support_dept_name, '') AS support_dept_name,
+                    COALESCE(hanmac_contract_amount, 0) AS hanmac_contract_amount,
+                    COALESCE(client_name, '') AS client_name
+                FROM project_contract_info
+                WHERE COALESCE(support_dept_code, '') <> ''
+                """
+            )
+        ).mappings().all()
+    result: dict[str, dict[str, Any]] = {}
+    for row in rows:
+        code = normalize_text(row.get("support_dept_code"))
+        if not code:
+            continue
+        result[code] = dict(row)
+    return result
+
+
+def get_process_cost_project_options(source: str, selected_year: int | None) -> list[dict[str, Any]]:
+    normalized_source = normalize_text(source).lower()
+    contract_meta = _get_project_contract_meta()
+
+    if normalized_source == "wehago":
+        init_wehago_compare_db(engine)
+        year_clause = ""
+        params: dict[str, Any] = {}
+        if selected_year:
+            year_clause = "AND fiscal_year = :selected_year"
+            params["selected_year"] = selected_year
+        with engine.begin() as conn:
+            rows = conn.execute(
+                text(
+                    f"""
+                    WITH base AS (
+                        SELECT
+                            COALESCE(support_dept_code, '') AS support_dept_code,
+                            COALESCE(support_dept_name, '') AS support_dept_name,
+                            COALESCE(proof_date, '') AS proof_date,
+                            COALESCE(account_code, '') AS account_code,
+                            CASE
+                                WHEN ABS(COALESCE(compare_amount, 0)) > 0 THEN ABS(COALESCE(compare_amount, 0))
+                                WHEN ABS(COALESCE(debit_supply, 0)) >= ABS(COALESCE(credit_supply, 0)) THEN ABS(COALESCE(debit_supply, 0))
+                                ELSE ABS(COALESCE(credit_supply, 0))
+                            END AS amount,
+                            COALESCE(confirmed_no, '') AS confirmed_no,
+                            COALESCE(draft_no, '') AS draft_no
+                        FROM wehago_voucher_rows
+                        WHERE COALESCE(support_dept_code, '') <> ''
+                          AND support_dept_code NOT IN ('ZZZZZZ')
+                          {year_clause}
+                    )
+                    SELECT
+                        support_dept_code,
+                        MAX(support_dept_name) AS support_dept_name,
+                        SUM(CASE WHEN account_code LIKE '401101%' OR account_code LIKE '401102%' THEN amount ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN amount ELSE 0 END) AS expense_amount,
+                        COUNT(DISTINCT CASE WHEN COALESCE(confirmed_no, '') <> '' THEN confirmed_no ELSE draft_no END) AS voucher_count,
+                        MAX(proof_date) AS last_posting_date
+                    FROM base
+                    GROUP BY support_dept_code
+                    ORDER BY expense_amount DESC, support_dept_code
+                    """
+                ),
+                params,
+            ).mappings().all()
+    else:
+        year_clause = ""
+        params = {}
+        if selected_year:
+            year_clause = "AND year = :selected_year"
+            params["selected_year"] = selected_year
+        with engine.begin() as conn:
+            rows = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        COALESCE(support_dept_code, '') AS support_dept_code,
+                        MAX(COALESCE(support_dept_name, '')) AS support_dept_name,
+                        SUM(CASE WHEN {REVENUE_SQL} THEN amount ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN amount ELSE 0 END) AS expense_amount,
+                        COUNT(DISTINCT COALESCE(voucher_number, '')) AS voucher_count,
+                        MAX(COALESCE(posting_date, '')) AS last_posting_date
+                    FROM transactions
+                    WHERE COALESCE(support_dept_code, '') <> ''
+                      AND support_dept_code NOT IN ('ZZZZZZ')
+                      AND COALESCE(support_dept_name, '') <> ''
+                      AND support_dept_name NOT IN ('공통', '경영지원부', '기술개발센터', '임원실', '기술개발부', '총괄기획실')
+                      {year_clause}
+                    GROUP BY support_dept_code
+                    ORDER BY expense_amount DESC, support_dept_code
+                    """
+                ),
+                params,
+            ).mappings().all()
+
+    result: list[dict[str, Any]] = []
+    for row in rows:
+        code = normalize_text(row.get("support_dept_code"))
+        if not code:
+            continue
+        contract_row = contract_meta.get(code, {})
+        contract_amount = normalize_amount(contract_row.get("hanmac_contract_amount"))
+        revenue_amount = normalize_amount(row.get("revenue_amount"))
+        expense_amount = normalize_amount(row.get("expense_amount"))
+        profit_amount = revenue_amount - expense_amount
+        result.append(
+            {
+                "support_dept_code": code,
+                "support_dept_name": normalize_text(contract_row.get("support_dept_name")) or normalize_text(row.get("support_dept_name")) or code,
+                "client_name": normalize_text(contract_row.get("client_name")),
+                "contract_amount": contract_amount,
+                "revenue_amount": revenue_amount,
+                "expense_amount": expense_amount,
+                "profit_amount": profit_amount,
+                "profit_rate": _safe_ratio(profit_amount, revenue_amount),
+                "voucher_count": int(row.get("voucher_count") or 0),
+                "last_posting_date": normalize_text(row.get("last_posting_date")),
+            }
+        )
+    result.sort(key=lambda item: (-normalize_amount(item.get("expense_amount")), item.get("support_dept_code", "")))
+    return result
+
+
+def get_process_cost_project_detail(source: str, selected_year: int | None, support_dept_code: str) -> dict[str, Any]:
+    code = normalize_text(support_dept_code)
+    if not code:
+        return {
+            "overview": {},
+            "phase_rows": [],
+            "account_rows": [],
+            "monthly_rows": [],
+            "diagnostics": {},
+        }
+
+    normalized_source = normalize_text(source).lower()
+    contract_meta = _get_project_contract_meta().get(code, {})
+    if normalized_source == "wehago":
+        init_wehago_compare_db(engine)
+        year_clause = ""
+        params: dict[str, Any] = {"support_dept_code": code}
+        if selected_year:
+            year_clause = "AND fiscal_year = :selected_year"
+            params["selected_year"] = selected_year
+        amount_expr = (
+            "CASE "
+            "WHEN ABS(COALESCE(compare_amount, 0)) > 0 THEN ABS(COALESCE(compare_amount, 0)) "
+            "WHEN ABS(COALESCE(debit_supply, 0)) >= ABS(COALESCE(credit_supply, 0)) THEN ABS(COALESCE(debit_supply, 0)) "
+            "ELSE ABS(COALESCE(credit_supply, 0)) "
+            "END"
+        )
+        with engine.begin() as conn:
+            summary = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        MAX(COALESCE(support_dept_name, '')) AS support_dept_name,
+                        SUM(CASE WHEN account_code LIKE '401101%' OR account_code LIKE '401102%' THEN {amount_expr} ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN {amount_expr} ELSE 0 END) AS expense_amount,
+                        SUM(CASE WHEN account_code LIKE '5012%' THEN {amount_expr} ELSE 0 END) AS labor_amount,
+                        SUM(CASE WHEN account_code LIKE '5017%' THEN {amount_expr} ELSE 0 END) AS outsourcing_amount,
+                        SUM(CASE WHEN account_code LIKE '6%' THEN {amount_expr} ELSE 0 END) AS sga_amount,
+                        COUNT(*) AS row_count,
+                        COUNT(DISTINCT CASE WHEN COALESCE(confirmed_no, '') <> '' THEN confirmed_no ELSE draft_no END) AS voucher_count,
+                        MAX(COALESCE(proof_date, '')) AS last_posting_date
+                    FROM wehago_voucher_rows
+                    WHERE support_dept_code = :support_dept_code
+                      {year_clause}
+                    """
+                ),
+                params,
+            ).mappings().first()
+            account_rows = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        COALESCE(account_code, '') AS account_code,
+                        COALESCE(account_name, '') AS account_name,
+                        SUM({amount_expr}) AS amount,
+                        COUNT(*) AS row_count,
+                        MAX(COALESCE(proof_date, '')) AS last_posting_date
+                    FROM wehago_voucher_rows
+                    WHERE support_dept_code = :support_dept_code
+                      AND (account_code LIKE '5%' OR account_code LIKE '6%')
+                      {year_clause}
+                    GROUP BY account_code, account_name
+                    ORDER BY amount DESC, account_code
+                    LIMIT 14
+                    """
+                ),
+                params,
+            ).mappings().all()
+            monthly_rows = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        SUBSTR(COALESCE(proof_date, ''), 1, 7) AS month_label,
+                        SUM(CASE WHEN account_code LIKE '401101%' OR account_code LIKE '401102%' THEN {amount_expr} ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN {amount_expr} ELSE 0 END) AS expense_amount
+                    FROM wehago_voucher_rows
+                    WHERE support_dept_code = :support_dept_code
+                      {year_clause}
+                      AND LENGTH(COALESCE(proof_date, '')) >= 7
+                    GROUP BY month_label
+                    ORDER BY month_label DESC
+                    LIMIT 8
+                    """
+                ),
+                params,
+            ).mappings().all()
+    else:
+        year_clause = ""
+        params = {"support_dept_code": code}
+        if selected_year:
+            year_clause = "AND year = :selected_year"
+            params["selected_year"] = selected_year
+        with engine.begin() as conn:
+            summary = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        MAX(COALESCE(support_dept_name, '')) AS support_dept_name,
+                        SUM(CASE WHEN {REVENUE_SQL} THEN amount ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN amount ELSE 0 END) AS expense_amount,
+                        SUM(CASE WHEN account_code LIKE '5012%' THEN amount ELSE 0 END) AS labor_amount,
+                        SUM(CASE WHEN account_code LIKE '5017%' THEN amount ELSE 0 END) AS outsourcing_amount,
+                        SUM(CASE WHEN accounting_category = '판관비' THEN amount ELSE 0 END) AS sga_amount,
+                        COUNT(*) AS row_count,
+                        COUNT(DISTINCT COALESCE(voucher_number, '')) AS voucher_count,
+                        MAX(COALESCE(posting_date, '')) AS last_posting_date
+                    FROM transactions
+                    WHERE support_dept_code = :support_dept_code
+                      {year_clause}
+                    """
+                ),
+                params,
+            ).mappings().first()
+            account_rows = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        COALESCE(account_code, '') AS account_code,
+                        COALESCE(account_name, '') AS account_name,
+                        SUM(COALESCE(amount, 0)) AS amount,
+                        COUNT(*) AS row_count,
+                        MAX(COALESCE(posting_date, '')) AS last_posting_date
+                    FROM transactions
+                    WHERE support_dept_code = :support_dept_code
+                      AND (account_code LIKE '5%' OR account_code LIKE '6%')
+                      {year_clause}
+                    GROUP BY account_code, account_name
+                    ORDER BY amount DESC, account_code
+                    LIMIT 14
+                    """
+                ),
+                params,
+            ).mappings().all()
+            monthly_rows = conn.execute(
+                text(
+                    f"""
+                    SELECT
+                        printf('%04d-%02d', year, month) AS month_label,
+                        SUM(CASE WHEN {REVENUE_SQL} THEN amount ELSE 0 END) AS revenue_amount,
+                        SUM(CASE WHEN account_code LIKE '5%' OR account_code LIKE '6%' THEN amount ELSE 0 END) AS expense_amount
+                    FROM transactions
+                    WHERE support_dept_code = :support_dept_code
+                      {year_clause}
+                      AND year IS NOT NULL
+                      AND month IS NOT NULL
+                    GROUP BY year, month
+                    ORDER BY year DESC, month DESC
+                    LIMIT 8
+                    """
+                ),
+                params,
+            ).mappings().all()
+
+    summary_row = dict(summary) if summary else {}
+    contract_amount = normalize_amount(contract_meta.get("hanmac_contract_amount"))
+    revenue_amount = normalize_amount(summary_row.get("revenue_amount"))
+    expense_amount = normalize_amount(summary_row.get("expense_amount"))
+    labor_amount = normalize_amount(summary_row.get("labor_amount"))
+    outsourcing_amount = normalize_amount(summary_row.get("outsourcing_amount"))
+    sga_amount = normalize_amount(summary_row.get("sga_amount"))
+    design_cost_amount = max(expense_amount - labor_amount - outsourcing_amount - sga_amount, 0.0)
+    profit_amount = revenue_amount - expense_amount
+
+    target_base = contract_amount * 0.85 if contract_amount > 0 else max(revenue_amount * 0.85, expense_amount)
+    phase_rows = [
+        {"phase": "직접인건비", "target_amount": target_base * 0.30, "actual_amount": labor_amount},
+        {"phase": "외주비", "target_amount": target_base * 0.32, "actual_amount": outsourcing_amount},
+        {"phase": "설계경비", "target_amount": target_base * 0.23, "actual_amount": design_cost_amount},
+        {"phase": "판관비", "target_amount": target_base * 0.15, "actual_amount": sga_amount},
+    ]
+    for row in phase_rows:
+        row["gap_amount"] = row["target_amount"] - row["actual_amount"]
+        row["progress_rate"] = _safe_ratio(row["actual_amount"], row["target_amount"])
+
+    normalized_accounts = []
+    for row in account_rows:
+        amount = normalize_amount(row.get("amount"))
+        normalized_accounts.append(
+            {
+                "account_code": normalize_text(row.get("account_code")),
+                "account_name": normalize_text(row.get("account_name")),
+                "amount": amount,
+                "row_count": int(row.get("row_count") or 0),
+                "share_rate": _safe_ratio(amount, expense_amount),
+                "last_posting_date": normalize_text(row.get("last_posting_date")),
+            }
+        )
+
+    normalized_monthly = []
+    for row in monthly_rows:
+        revenue = normalize_amount(row.get("revenue_amount"))
+        expense = normalize_amount(row.get("expense_amount"))
+        normalized_monthly.append(
+            {
+                "month_label": normalize_text(row.get("month_label")),
+                "revenue_amount": revenue,
+                "expense_amount": expense,
+                "profit_amount": revenue - expense,
+            }
+        )
+    normalized_monthly.reverse()
+
+    return {
+        "overview": {
+            "support_dept_code": code,
+            "support_dept_name": normalize_text(contract_meta.get("support_dept_name")) or normalize_text(summary_row.get("support_dept_name")) or code,
+            "client_name": normalize_text(contract_meta.get("client_name")),
+            "contract_amount": contract_amount,
+            "revenue_amount": revenue_amount,
+            "expense_amount": expense_amount,
+            "profit_amount": profit_amount,
+            "profit_rate": _safe_ratio(profit_amount, revenue_amount),
+            "target_cost_amount": target_base,
+            "execution_rate": _safe_ratio(expense_amount, target_base),
+            "last_posting_date": normalize_text(summary_row.get("last_posting_date")),
+            "voucher_count": int(summary_row.get("voucher_count") or 0),
+            "row_count": int(summary_row.get("row_count") or 0),
+        },
+        "phase_rows": phase_rows,
+        "account_rows": normalized_accounts,
+        "monthly_rows": normalized_monthly,
+        "diagnostics": {
+            "labor_ratio": _safe_ratio(labor_amount, expense_amount),
+            "outsourcing_ratio": _safe_ratio(outsourcing_amount, expense_amount),
+            "design_cost_ratio": _safe_ratio(design_cost_amount, expense_amount),
+            "sga_ratio": _safe_ratio(sga_amount, expense_amount),
+            "cost_to_revenue_ratio": _safe_ratio(expense_amount, revenue_amount),
+        },
+    }
+
+
+def render_process_cost_page(
+    request: Request,
+    source: str | None = None,
+    year: int | None = None,
+    code: str | None = None,
+    message: str = "",
+) -> HTMLResponse:
+    init_db()
+    init_wehago_compare_db(engine)
+    normalized_source = normalize_text(source).lower()
+    if normalized_source not in {"hanmac", "wehago"}:
+        normalized_source = "hanmac"
+
+    years = get_process_cost_available_years(normalized_source)
+    selected_year = year if year in years else (max(years) if years else None)
+    project_options = get_process_cost_project_options(normalized_source, selected_year)
+    selected_code = normalize_text(code)
+    if selected_code and not any(item["support_dept_code"] == selected_code for item in project_options):
+        selected_code = ""
+    if not selected_code and project_options:
+        selected_code = project_options[0]["support_dept_code"]
+
+    detail = get_process_cost_project_detail(normalized_source, selected_year, selected_code)
+    context = {
+        **base_context(request, message),
+        "process_cost_source": normalized_source,
+        "process_cost_years": years,
+        "process_cost_selected_year": selected_year,
+        "process_cost_selected_code": selected_code,
+        "process_cost_projects": project_options,
+        "process_cost_detail": detail,
+    }
+    return templates.TemplateResponse(request, "process_cost.html", context)
+
+
 def get_financial_series(granularity: str) -> list[dict[str, Any]]:
     group_fields = "year" if granularity == "yearly" else "year, month"
     order_fields = "year" if granularity == "yearly" else "year, month"
@@ -6653,6 +7086,25 @@ async def annual_summary(request: Request):
         return HTMLResponse("<h1>서버 오류</h1><p>로그를 확인해주세요.</p>", status_code=500)
 
 
+@app.get("/process-cost")
+async def process_cost(
+    request: Request,
+    source: str | None = None,
+    year: str | None = None,
+    code: str | None = None,
+):
+    try:
+        return render_process_cost_page(
+            request,
+            source=source,
+            year=parse_optional_year(year),
+            code=code,
+        )
+    except Exception as exc:
+        logger.exception("프로세스 원가 페이지 에러: %s", exc)
+        return HTMLResponse("<h1>서버 오류</h1><p>로그를 확인해주세요.</p>", status_code=500)
+
+
 @app.get("/wehago-compare")
 async def wehago_compare(request: Request, start_year: str | None = None, end_year: str | None = None):
     try:

templates/base.html

@@ -616,6 +616,7 @@
         <a href="/" class="{% if request.url.path == '/' %}active{% endif %}">대시보드</a>
         <a href="/projects" class="{% if request.url.path == '/projects' %}active{% endif %}">프로젝트 정보</a>
         <a href="/annual-summary" class="{% if request.url.path == '/annual-summary' %}active{% endif %}">연도별 수익/비용</a>
+        <a href="/process-cost" class="{% if request.url.path == '/process-cost' %}active{% endif %}">프로세스 원가</a>
         <a href="/wehago-compare" class="{% if request.url.path == '/wehago-compare' %}active{% endif %}">전표비교</a>
         <div class="nav-spacer"></div>
         <button type="button" class="view-mode-switch" id="viewModeSwitch" data-mode="dual" aria-label="화면 구성 전환">

templates/process_cost.html

@@ -0,0 +1,567 @@
+{% extends "base.html" %}
+
+{% block title %}프로세스 원가{% endblock %}
+
+{% block head_extra %}
+<style>
+    .pc-grid {
+        display: grid;
+        grid-template-columns: minmax(260px, 300px) minmax(0, 1fr) minmax(280px, 340px);
+        gap: 14px;
+        align-items: start;
+    }
+
+    .pc-shell {
+        display: grid;
+        gap: 14px;
+    }
+
+    .pc-toolbar {
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+        gap: 12px;
+        flex-wrap: wrap;
+    }
+
+    .pc-source-tabs {
+        display: inline-flex;
+        gap: 6px;
+        background: rgba(245, 247, 249, 0.95);
+        border: 1px solid var(--line);
+        border-radius: 999px;
+        padding: 4px;
+    }
+
+    .pc-source-tabs a {
+        text-decoration: none;
+        color: var(--ink);
+        font-size: 13px;
+        font-weight: 800;
+        padding: 8px 12px;
+        border-radius: 999px;
+        white-space: nowrap;
+    }
+
+    .pc-source-tabs a.active {
+        background: var(--accent);
+        color: #fff;
+    }
+
+    .pc-filter {
+        display: inline-flex;
+        align-items: center;
+        gap: 8px;
+    }
+
+    .pc-filter select {
+        min-width: 110px;
+    }
+
+    .pc-project-search {
+        width: 100%;
+    }
+
+    .pc-project-list {
+        display: grid;
+        gap: 8px;
+        max-height: calc(100vh - 285px);
+        overflow: auto;
+        padding-right: 2px;
+    }
+
+    .pc-project-item {
+        border: 1px solid var(--line);
+        border-radius: 12px;
+        background: rgba(255, 255, 255, 0.94);
+        padding: 10px;
+        text-decoration: none;
+        color: var(--ink);
+        display: grid;
+        gap: 5px;
+    }
+
+    .pc-project-item.active {
+        border-color: #111;
+        box-shadow: 0 0 0 1px #111 inset;
+    }
+
+    .pc-project-head {
+        display: flex;
+        justify-content: space-between;
+        gap: 8px;
+        align-items: baseline;
+        font-size: 13px;
+    }
+
+    .pc-project-code {
+        font-weight: 800;
+    }
+
+    .pc-project-name {
+        color: var(--muted);
+        font-size: 12px;
+        white-space: nowrap;
+        overflow: hidden;
+        text-overflow: ellipsis;
+    }
+
+    .pc-metric-grid {
+        display: grid;
+        grid-template-columns: repeat(4, minmax(0, 1fr));
+        gap: 10px;
+    }
+
+    .pc-card {
+        border: 1px solid var(--line);
+        border-radius: 12px;
+        background: #fff;
+        padding: 12px;
+        display: grid;
+        gap: 6px;
+    }
+
+    .pc-card .label {
+        font-size: 12px;
+        color: var(--muted);
+        font-weight: 700;
+    }
+
+    .pc-card .value {
+        font-size: 24px;
+        font-weight: 900;
+        letter-spacing: -0.03em;
+    }
+
+    .pc-card .meta {
+        font-size: 12px;
+        color: var(--muted);
+    }
+
+    .pc-note {
+        color: var(--muted);
+        font-size: 12px;
+        line-height: 1.6;
+    }
+
+    .pc-block {
+        border: 1px solid var(--line);
+        border-radius: 14px;
+        overflow: hidden;
+        background: #fff;
+    }
+
+    .pc-block h3 {
+        font-size: 15px;
+        padding: 11px 12px;
+        border-bottom: 1px solid var(--line);
+        background: linear-gradient(180deg, #ffffff, #f7f8fa);
+    }
+
+    .pc-table-wrap {
+        overflow: auto;
+        max-height: 390px;
+    }
+
+    .pc-table {
+        width: 100%;
+        border-collapse: collapse;
+        font-size: 12px;
+        min-width: 620px;
+    }
+
+    .pc-table th,
+    .pc-table td {
+        border-bottom: 1px solid #eceff4;
+        padding: 9px 10px;
+        text-align: right;
+        white-space: nowrap;
+    }
+
+    .pc-table th:first-child,
+    .pc-table td:first-child {
+        text-align: left;
+    }
+
+    .pc-table thead th {
+        position: sticky;
+        top: 0;
+        z-index: 1;
+        background: #f5f7fa;
+        font-weight: 800;
+        color: #353b45;
+    }
+
+    .pc-table tr:nth-child(even) td {
+        background: #fcfcfd;
+    }
+
+    .pc-table td.negative {
+        color: #b0272d;
+        font-weight: 800;
+    }
+
+    .pc-table td.positive {
+        color: #1f6f3d;
+        font-weight: 800;
+    }
+
+    .pc-side-stack {
+        display: grid;
+        gap: 12px;
+    }
+
+    .pc-kpi {
+        border: 1px solid var(--line);
+        border-radius: 12px;
+        background: #fff;
+        padding: 12px;
+        display: grid;
+        gap: 10px;
+    }
+
+    .pc-kpi h3 {
+        font-size: 15px;
+    }
+
+    .pc-kpi-row {
+        display: grid;
+        gap: 6px;
+    }
+
+    .pc-kpi-head {
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+        font-size: 12px;
+    }
+
+    .pc-bar {
+        height: 8px;
+        border-radius: 999px;
+        background: #edf1f5;
+        overflow: hidden;
+    }
+
+    .pc-bar > span {
+        display: block;
+        height: 100%;
+        border-radius: inherit;
+        background: linear-gradient(90deg, #445a7e, #67a2d4);
+        width: 0;
+    }
+
+    .pc-mini-chart {
+        border: 1px solid var(--line);
+        border-radius: 12px;
+        background: #fff;
+        padding: 12px;
+    }
+
+    .pc-mini-chart h3 {
+        font-size: 15px;
+        margin-bottom: 8px;
+    }
+
+    .pc-mini-chart svg {
+        width: 100%;
+        height: auto;
+        display: block;
+        min-height: 170px;
+    }
+
+    .pc-badge {
+        display: inline-flex;
+        align-items: center;
+        border: 1px solid var(--line);
+        border-radius: 999px;
+        padding: 4px 8px;
+        font-size: 11px;
+        color: var(--muted);
+    }
+
+    body[data-view-mode="dual"] .pc-grid {
+        grid-template-columns: minmax(250px, 280px) minmax(0, 1fr) minmax(300px, 360px);
+    }
+
+    body[data-view-mode="dual"] .pc-project-list {
+        max-height: calc(100vh - 250px);
+    }
+
+    @media (max-width: 1260px) {
+        .pc-grid {
+            grid-template-columns: 1fr;
+        }
+
+        .pc-project-list {
+            max-height: 260px;
+        }
+
+        .pc-metric-grid {
+            grid-template-columns: repeat(2, minmax(0, 1fr));
+        }
+    }
+</style>
+{% endblock %}
+
+{% block content %}
+{% set detail = process_cost_detail or {} %}
+{% set overview = detail.overview or {} %}
+{% set diagnostics = detail.diagnostics or {} %}
+<section class="panel pc-shell">
+    <div class="section-title" style="margin-bottom: 0;">
+        <h2>프로세스 원가 관리</h2>
+        <p>토목설계회사 기준 초안 (직접인건비/외주비/설계경비/판관비 중심)</p>
+    </div>
+
+    <div class="pc-toolbar">
+        <div class="pc-source-tabs">
+            <a href="/process-cost?source=hanmac{% if process_cost_selected_year %}&year={{ process_cost_selected_year }}{% endif %}{% if process_cost_selected_code %}&code={{ process_cost_selected_code }}{% endif %}" class="{% if process_cost_source == 'hanmac' %}active{% endif %}">Hanmac ERP</a>
+            <a href="/process-cost?source=wehago{% if process_cost_selected_year %}&year={{ process_cost_selected_year }}{% endif %}{% if process_cost_selected_code %}&code={{ process_cost_selected_code }}{% endif %}" class="{% if process_cost_source == 'wehago' %}active{% endif %}">WEHAGO</a>
+        </div>
+        <form method="get" action="/process-cost" class="pc-filter">
+            <input type="hidden" name="source" value="{{ process_cost_source }}">
+            <input type="hidden" name="code" value="{{ process_cost_selected_code }}">
+            <select name="year" aria-label="연도 선택">
+                {% if not process_cost_years %}
+                    <option value="">연도 없음</option>
+                {% else %}
+                    {% for y in process_cost_years|sort(reverse=True) %}
+                        <option value="{{ y }}" {% if process_cost_selected_year == y %}selected{% endif %}>{{ y }}</option>
+                    {% endfor %}
+                {% endif %}
+            </select>
+            <button type="submit" class="button-secondary">적용</button>
+        </form>
+    </div>
+
+    <div class="pc-grid">
+        <section class="pc-block">
+            <h3>프로젝트 선택</h3>
+            <div style="padding: 10px;">
+                <input type="text" id="projectSearchInput" class="pc-project-search" placeholder="프로젝트 코드/명 검색">
+            </div>
+            <div class="pc-project-list" id="projectList">
+                {% for item in process_cost_projects %}
+                    <a
+                        href="/process-cost?source={{ process_cost_source }}{% if process_cost_selected_year %}&year={{ process_cost_selected_year }}{% endif %}&code={{ item.support_dept_code }}"
+                        class="pc-project-item {% if process_cost_selected_code == item.support_dept_code %}active{% endif %}"
+                        data-project-search="{{ (item.support_dept_code ~ ' ' ~ item.support_dept_name ~ ' ' ~ (item.client_name or ''))|lower }}"
+                        title="{{ item.support_dept_code }} {{ item.support_dept_name }}"
+                    >
+                        <div class="pc-project-head">
+                            <span class="pc-project-code">{{ item.support_dept_code }}</span>
+                            <span class="pc-badge">{{ "{:,.0f}".format(item.expense_amount|default(0)) }}원</span>
+                        </div>
+                        <div class="pc-project-name">{{ item.support_dept_name }}</div>
+                        {% if item.client_name %}
+                            <div class="pc-project-name">{{ item.client_name }}</div>
+                        {% endif %}
+                    </a>
+                {% endfor %}
+                {% if not process_cost_projects %}
+                    <div class="pc-note" style="padding: 12px;">해당 조건의 프로젝트 데이터가 없습니다.</div>
+                {% endif %}
+            </div>
+        </section>
+
+        <section class="pc-shell" style="gap: 12px;">
+            <div class="pc-metric-grid">
+                <article class="pc-card">
+                    <span class="label">계약금액</span>
+                    <strong class="value">{{ "{:,.0f}".format(overview.contract_amount|default(0)) }}원</strong>
+                    <span class="meta">{{ overview.support_dept_name or '-' }}</span>
+                </article>
+                <article class="pc-card">
+                    <span class="label">누적 수익</span>
+                    <strong class="value">{{ "{:,.0f}".format(overview.revenue_amount|default(0)) }}원</strong>
+                    <span class="meta">최근 증빙일 {{ overview.last_posting_date or '-' }}</span>
+                </article>
+                <article class="pc-card">
+                    <span class="label">누적 비용</span>
+                    <strong class="value">{{ "{:,.0f}".format(overview.expense_amount|default(0)) }}원</strong>
+                    <span class="meta">목표원가 {{ "{:,.0f}".format(overview.target_cost_amount|default(0)) }}원</span>
+                </article>
+                <article class="pc-card">
+                    <span class="label">예상 영업수지</span>
+                    <strong class="value">{{ "{:,.0f}".format(overview.profit_amount|default(0)) }}원</strong>
+                    <span class="meta">마진율 {{ "{:.1f}".format(overview.profit_rate|default(0)) }}%</span>
+                </article>
+            </div>
+
+            <div class="pc-note">
+                설계회사 프로세스 원가 관리 초안: 목표원가(계약금액 기준 85%)와 실제 집행을 비교해 과다/과소 집행 구간을 빠르게 파악합니다.
+            </div>
+
+            <section class="pc-block">
+                <h3>설계 프로세스별 원가 현황</h3>
+                <div class="pc-table-wrap">
+                    <table class="pc-table">
+                        <thead>
+                            <tr>
+                                <th>구분</th>
+                                <th>목표 원가</th>
+                                <th>실제 집행</th>
+                                <th>차이(목표-실제)</th>
+                                <th>집행률</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {% for row in detail.phase_rows or [] %}
+                                <tr>
+                                    <td>{{ row.phase }}</td>
+                                    <td>{{ "{:,.0f}".format(row.target_amount|default(0)) }}</td>
+                                    <td>{{ "{:,.0f}".format(row.actual_amount|default(0)) }}</td>
+                                    <td class="{% if (row.gap_amount|default(0)) < 0 %}negative{% elif (row.gap_amount|default(0)) > 0 %}positive{% endif %}">
+                                        {{ "{:,.0f}".format(row.gap_amount|default(0)) }}
+                                    </td>
+                                    <td>{{ "{:.1f}".format(row.progress_rate|default(0)) }}%</td>
+                                </tr>
+                            {% endfor %}
+                            {% if not (detail.phase_rows or []) %}
+                                <tr><td colspan="5" style="text-align:center; color: var(--muted);">표시할 데이터가 없습니다.</td></tr>
+                            {% endif %}
+                        </tbody>
+                    </table>
+                </div>
+            </section>
+
+            <section class="pc-block">
+                <h3>계정별 집행 상위 항목</h3>
+                <div class="pc-table-wrap">
+                    <table class="pc-table">
+                        <thead>
+                            <tr>
+                                <th>계정</th>
+                                <th>집행금액</th>
+                                <th>비중</th>
+                                <th>전표건수</th>
+                                <th>최근 증빙일</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            {% for row in detail.account_rows or [] %}
+                                <tr>
+                                    <td title="{{ row.account_code }} {{ row.account_name }}">{{ row.account_code }} {{ row.account_name }}</td>
+                                    <td>{{ "{:,.0f}".format(row.amount|default(0)) }}</td>
+                                    <td>{{ "{:.1f}".format(row.share_rate|default(0)) }}%</td>
+                                    <td>{{ "{:,}".format(row.row_count|default(0)) }}</td>
+                                    <td>{{ row.last_posting_date or '-' }}</td>
+                                </tr>
+                            {% endfor %}
+                            {% if not (detail.account_rows or []) %}
+                                <tr><td colspan="5" style="text-align:center; color: var(--muted);">표시할 데이터가 없습니다.</td></tr>
+                            {% endif %}
+                        </tbody>
+                    </table>
+                </div>
+            </section>
+        </section>
+
+        <aside class="pc-side-stack">
+            <section class="pc-kpi">
+                <h3>원가 건전성 지표</h3>
+                <div class="pc-kpi-row">
+                    <div class="pc-kpi-head"><span>비용/수익 비율</span><strong>{{ "{:.1f}".format(diagnostics.cost_to_revenue_ratio|default(0)) }}%</strong></div>
+                    <div class="pc-bar"><span data-rate="{{ diagnostics.cost_to_revenue_ratio|default(0) }}"></span></div>
+                </div>
+                <div class="pc-kpi-row">
+                    <div class="pc-kpi-head"><span>직접인건비 비중</span><strong>{{ "{:.1f}".format(diagnostics.labor_ratio|default(0)) }}%</strong></div>
+                    <div class="pc-bar"><span data-rate="{{ diagnostics.labor_ratio|default(0) }}"></span></div>
+                </div>
+                <div class="pc-kpi-row">
+                    <div class="pc-kpi-head"><span>외주비 비중</span><strong>{{ "{:.1f}".format(diagnostics.outsourcing_ratio|default(0)) }}%</strong></div>
+                    <div class="pc-bar"><span data-rate="{{ diagnostics.outsourcing_ratio|default(0) }}"></span></div>
+                </div>
+                <div class="pc-kpi-row">
+                    <div class="pc-kpi-head"><span>설계경비 비중</span><strong>{{ "{:.1f}".format(diagnostics.design_cost_ratio|default(0)) }}%</strong></div>
+                    <div class="pc-bar"><span data-rate="{{ diagnostics.design_cost_ratio|default(0) }}"></span></div>
+                </div>
+                <div class="pc-kpi-row">
+                    <div class="pc-kpi-head"><span>판관비 비중</span><strong>{{ "{:.1f}".format(diagnostics.sga_ratio|default(0)) }}%</strong></div>
+                    <div class="pc-bar"><span data-rate="{{ diagnostics.sga_ratio|default(0) }}"></span></div>
+                </div>
+            </section>
+
+            <section class="pc-kpi">
+                <h3>데이터 현황</h3>
+                <div class="pc-kpi-head"><span>선택 소스</span><strong>{% if process_cost_source == 'wehago' %}WEHAGO{% else %}Hanmac ERP{% endif %}</strong></div>
+                <div class="pc-kpi-head"><span>연도</span><strong>{{ process_cost_selected_year or '-' }}</strong></div>
+                <div class="pc-kpi-head"><span>전표 건수</span><strong>{{ "{:,}".format(overview.voucher_count|default(0)) }}</strong></div>
+                <div class="pc-kpi-head"><span>행 건수</span><strong>{{ "{:,}".format(overview.row_count|default(0)) }}</strong></div>
+                <div class="pc-kpi-head"><span>실행률</span><strong>{{ "{:.1f}".format(overview.execution_rate|default(0)) }}%</strong></div>
+            </section>
+
+            <section class="pc-mini-chart">
+                <h3>최근 월별 수익/비용 추이</h3>
+                <svg id="processMonthlyChart" viewBox="0 0 540 220" preserveAspectRatio="xMidYMid meet"></svg>
+            </section>
+        </aside>
+    </div>
+</section>
+{% endblock %}
+
+{% block script %}
+<script>
+    (() => {
+        const searchInput = document.getElementById("projectSearchInput");
+        const list = document.getElementById("projectList");
+        if (searchInput && list) {
+            searchInput.addEventListener("input", () => {
+                const keyword = (searchInput.value || "").trim().toLowerCase();
+                list.querySelectorAll("[data-project-search]").forEach((item) => {
+                    const text = (item.dataset.projectSearch || "").toLowerCase();
+                    item.style.display = !keyword || text.includes(keyword) ? "" : "none";
+                });
+            });
+        }
+
+        document.querySelectorAll(".pc-bar > span[data-rate]").forEach((bar) => {
+            const raw = Number(bar.dataset.rate || 0);
+            const width = Math.max(0, Math.min(raw, 100));
+            bar.style.width = `${width}%`;
+        });
+
+        const monthlyRows = {{ (process_cost_detail.monthly_rows or []) | tojson }};
+        const svg = document.getElementById("processMonthlyChart");
+        if (!svg || !Array.isArray(monthlyRows) || !monthlyRows.length) {
+            if (svg) {
+                svg.innerHTML = '<text x="50%" y="50%" text-anchor="middle" fill="#7a8089" font-size="13">월별 데이터가 없습니다.</text>';
+            }
+            return;
+        }
+
+        const width = 540;
+        const height = 220;
+        const pad = { top: 16, right: 14, bottom: 36, left: 42 };
+        const plotW = width - pad.left - pad.right;
+        const plotH = height - pad.top - pad.bottom;
+        const maxVal = Math.max(
+            ...monthlyRows.map((row) => Number(row.revenue_amount || 0)),
+            ...monthlyRows.map((row) => Number(row.expense_amount || 0)),
+            1
+        );
+        const stepX = monthlyRows.length > 1 ? plotW / (monthlyRows.length - 1) : 0;
+        const y = (v) => pad.top + (1 - Math.min(v / maxVal, 1)) * plotH;
+        const x = (i) => pad.left + stepX * i;
+
+        const revenuePoints = monthlyRows.map((row, i) => `${x(i)},${y(Number(row.revenue_amount || 0))}`).join(" ");
+        const expensePoints = monthlyRows.map((row, i) => `${x(i)},${y(Number(row.expense_amount || 0))}`).join(" ");
+
+        let labels = "";
+        monthlyRows.forEach((row, i) => {
+            labels += `<text x="${x(i)}" y="${height - 12}" text-anchor="middle" fill="#677182" font-size="10">${(row.month_label || '').slice(2)}</text>`;
+        });
+
+        svg.innerHTML = `
+            <line x1="${pad.left}" y1="${pad.top}" x2="${pad.left}" y2="${height - pad.bottom}" stroke="#d9dde3" />
+            <line x1="${pad.left}" y1="${height - pad.bottom}" x2="${width - pad.right}" y2="${height - pad.bottom}" stroke="#d9dde3" />
+            <polyline points="${revenuePoints}" fill="none" stroke="#2c5f96" stroke-width="2.3" />
+            <polyline points="${expensePoints}" fill="none" stroke="#d9822b" stroke-width="2.3" />
+            ${labels}
+            <text x="${pad.left}" y="${pad.top - 3}" fill="#2c5f96" font-size="11">수익</text>
+            <text x="${pad.left + 36}" y="${pad.top - 3}" fill="#d9822b" font-size="11">비용</text>
+        `;
+    })();
+</script>
+{% endblock %}