feat: [finance] 손익계산서 월별 조회 API + 리팩토링
- GET /api/v1/income-statement/monthly?year=2026&unit=won 추가 - buildSections 공통 로직 분리 - getAccountCodes, getFiscalYear 헬퍼 분리
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김보곤
@@ -21,7 +21,7 @@ class IncomeStatementService extends Service
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];
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/**
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* 손익계산서 조회
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* 손익계산서 조회 (기간)
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*/
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public function data(array $params): array
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{
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@@ -33,17 +33,86 @@ public function data(array $params): array
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$prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
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$prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));
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$accountCodes = $this->getAccountCodes($tenantId);
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$currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
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$previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
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$sections = $this->buildSections($accountCodes, $currentSums, $previousSums, $unit);
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$accountCodes = DB::table('account_codes')
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$currentYear = (int) date('Y', strtotime($endDate));
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$fiscalYear = $this->getFiscalYear($currentYear);
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return [
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'period' => [
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'current' => ['start' => $startDate, 'end' => $endDate, 'label' => "제 {$fiscalYear} (당)기"],
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'previous' => ['start' => $prevStartDate, 'end' => $prevEndDate, 'label' => '제 '.($fiscalYear - 1).' (전)기'],
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],
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'unit' => $unit,
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'sections' => $sections,
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];
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}
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/**
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* 손익계산서 월별 조회
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*/
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public function monthly(array $params): array
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{
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$tenantId = $this->tenantId();
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$year = (int) ($params['year'] ?? now()->year);
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$unit = $params['unit'] ?? 'won';
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$accountCodes = $this->getAccountCodes($tenantId);
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$months = [];
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for ($m = 1; $m <= 12; $m++) {
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$startDate = sprintf('%04d-%02d-01', $year, $m);
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$endDate = date('Y-m-t', strtotime($startDate));
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if (strtotime($startDate) > time()) {
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break;
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}
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$sums = $this->getAccountSums($tenantId, $startDate, $endDate);
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$sections = $this->buildSections($accountCodes, $sums, $sums, $unit, true);
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$months[] = [
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'month' => sprintf('%02d', $m),
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'label' => $m.'월',
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'sections' => $sections,
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];
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}
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$fiscalYear = $this->getFiscalYear($year);
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return [
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'year' => $year,
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'fiscal_year' => $fiscalYear,
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'fiscal_label' => "제 {$fiscalYear} 기",
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'unit' => $unit,
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'months' => $months,
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];
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}
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private function getAccountCodes(int $tenantId)
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{
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return DB::table('account_codes')
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->where('tenant_id', $tenantId)
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->where('is_active', true)
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->whereIn('category', ['revenue', 'expense'])
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->orderBy('sort_order')
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->orderBy('code')
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->get();
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}
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private function getFiscalYear(int $currentYear): int
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{
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return $currentYear - 2024; // 코드브릿지엑스 설립 2025-09-13, 1기 = 2025년
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}
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/**
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* 섹션 조립 공통 로직
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*/
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private function buildSections($accountCodes, array $currentSums, array $previousSums, string $unit, bool $currentOnly = false): array
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{
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$sections = [];
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$calcValues = [];
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@@ -79,24 +148,17 @@ public function data(array $params): array
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foreach ($relatedAccounts as $ac) {
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$curDebit = $currentSums[$ac->code]['debit'] ?? 0;
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$curCredit = $currentSums[$ac->code]['credit'] ?? 0;
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$prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
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$prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
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$curAmount = $ac->category === 'revenue' ? ($curCredit - $curDebit) : ($curDebit - $curCredit);
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if ($ac->category === 'revenue') {
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$curAmount = $curCredit - $curDebit;
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$prevAmount = $prevCredit - $prevDebit;
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} else {
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$curAmount = $curDebit - $curCredit;
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$prevAmount = $prevDebit - $prevCredit;
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$prevAmount = 0;
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if (! $currentOnly) {
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$prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
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$prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
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$prevAmount = $ac->category === 'revenue' ? ($prevCredit - $prevDebit) : ($prevDebit - $prevCredit);
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}
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if ($curAmount != 0 || $prevAmount != 0) {
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$section['items'][] = [
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'code' => $ac->code,
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'name' => $ac->name,
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'current' => $curAmount,
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'previous' => $prevAmount,
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];
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$section['items'][] = ['code' => $ac->code, 'name' => $ac->name, 'current' => $curAmount, 'previous' => $prevAmount];
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}
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$currentTotal += $curAmount;
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@@ -117,11 +179,8 @@ public function data(array $params): array
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}
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$divisor = match ($unit) {
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'thousand' => 1000,
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'million' => 1000000,
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default => 1,
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'thousand' => 1000, 'million' => 1000000, default => 1
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};
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if ($divisor > 1) {
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foreach ($sections as &$s) {
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$s['current_amount'] = (int) round($s['current_amount'] / $divisor);
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@@ -135,18 +194,7 @@ public function data(array $params): array
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unset($s);
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}
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$currentYear = (int) date('Y', strtotime($endDate));
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$baseYear = 2024; // 코드브릿지엑스 설립 2025-09-13, 1기 = 2025년
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$fiscalYear = $currentYear - $baseYear;
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return [
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'period' => [
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'current' => ['start' => $startDate, 'end' => $endDate, 'label' => "제 {$fiscalYear} (당)기"],
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'previous' => ['start' => $prevStartDate, 'end' => $prevEndDate, 'label' => '제 '.($fiscalYear - 1).' (전)기'],
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],
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'unit' => $unit,
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'sections' => $sections,
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];
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return $sections;
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}
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private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
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