feat(API): Service 로직 개선

- EstimateService, ItemService 기능 추가
- OrderService 공정 연동 개선
- SalaryService, ReceivablesService 수정
- HandoverReportService, SiteBriefingService 추가
- Pricing 서비스 추가

Co-Authored-By: Claude <noreply@anthropic.com>

app/Services/DailyReportService.php

@@ -7,7 +7,6 @@
 use App\Models\Tenants\Deposit;
 use App\Models\Tenants\Withdrawal;
 use Carbon\Carbon;
-use Illuminate\Support\Facades\DB;
 
 /**
  * 일일 보고서 서비스