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/Quote/QuoteService.php

@@ -96,7 +96,7 @@ public function show(int $id): Quote
     {
         $tenantId = $this->tenantId();
 
-        $quote = Quote::with(['items', 'revisions', 'client', 'creator', 'updater', 'finalizer'])
+        $quote = Quote::with(['items', 'revisions', 'client', 'creator', 'updater', 'finalizer', 'siteBriefing.partner'])
             ->where('tenant_id', $tenantId)
             ->find($id);