오늘 이슈(TodayIssue) 기능 구현

- TodayIssue 모델 및 마이그레이션 추가
- TodayIssueController, TodayIssueService 구현
- TodayIssueObserverService 및 Observer 패턴 적용
- DailyReportService 연동
- Swagger API 문서 업데이트
- 라우트 추가

app/Models/NotificationSettingGroup.php

@@ -95,6 +95,15 @@ class NotificationSettingGroup extends Model
                 ['notification_type' => 'production_complete', 'label' => '생산완료 알림', 'sort_order' => 2],
             ],
         ],
+        [
+            'code' => 'collection',
+            'name' => '채권/지출 알림',
+            'sort_order' => 8,
+            'items' => [
+                ['notification_type' => 'bad_debt', 'label' => '추심이슈 알림', 'sort_order' => 1],
+                ['notification_type' => 'expected_expense', 'label' => '지출 승인대기 알림', 'sort_order' => 2],
+            ],
+        ],
     ];
 
     /**
@@ -115,6 +124,8 @@ class NotificationSettingGroup extends Model
         'draft_completed' => 'draftCompleted',
         'safety_stock' => 'safetyStock',
         'production_complete' => 'productionComplete',
+        'bad_debt' => 'badDebt',
+        'expected_expense' => 'expectedExpense',
     ];
 
     /**