feat: [CEO 대시보드] 섹션별 API + 일일보고서 엑셀

- DashboardCeo 리스크 감지형 서비스 리팩토링
- 일일보고서 어음/외상매출채권 현황 섹션 추가
- 엑셀 내보내기 화면 데이터 기반 리팩토링
- 공정명 컬럼 및 근태 부서 조인 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Http/Controllers/Api/V1/DailyReportController.php

@@ -2,11 +2,14 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Exports\DailyReportExport;
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Services\DailyReportService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Maatwebsite\Excel\Facades\Excel;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 /**
  * 일일 보고서 컨트롤러
@@ -58,4 +61,19 @@ public function summary(Request $request): JsonResponse
             return $this->service->summary($params);
         }, __('message.fetched'));
     }
+
+    /**
+     * 일일 보고서 엑셀 다운로드
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->validate([
+            'date' => 'nullable|date',
+        ]);
+
+        $reportData = $this->service->exportData($params);
+        $filename = '일일일보_'.$reportData['date'].'.xlsx';
+
+        return Excel::download(new DailyReportExport($reportData), $filename);
+    }
 }

app/Http/Controllers/Api/V1/DashboardCeoController.php

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\DashboardCeoService;
+use Illuminate\Http\JsonResponse;
+
+/**
+ * CEO 대시보드 섹션별 API 컨트롤러
+ *
+ * 6개 섹션: 매출, 매입, 생산, 미출고, 시공, 근태
+ */
+class DashboardCeoController extends Controller
+{
+    public function __construct(
+        private readonly DashboardCeoService $service
+    ) {}
+
+    /**
+     * 매출 현황 요약
+     * GET /api/v1/dashboard/sales/summary
+     */
+    public function salesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->salesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 매입 현황 요약
+     * GET /api/v1/dashboard/purchases/summary
+     */
+    public function purchasesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->purchasesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 생산 현황 요약
+     * GET /api/v1/dashboard/production/summary
+     */
+    public function productionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->productionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 미출고 내역 요약
+     * GET /api/v1/dashboard/unshipped/summary
+     */
+    public function unshippedSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->unshippedSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 시공 현황 요약
+     * GET /api/v1/dashboard/construction/summary
+     */
+    public function constructionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->constructionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 근태 현황 요약
+     * GET /api/v1/dashboard/attendance/summary
+     */
+    public function attendanceSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->attendanceSummary(),
+            __('message.fetched')
+        );
+    }
+}