feat: [dashboard-ceo] CEO 대시보드 섹션별 API 및 일일보고서 엑셀 추가

- DashboardCeoController/Service: 6개 섹션 API 신규 (매출/매입/생산/미출고/시공/근태)
- DailyReportController/Service: 엑셀 다운로드 API 추가 (GET /daily-report/export)
- 라우트: dashboard 하위 6개 + daily-report/export 엔드포인트 추가

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

app/Services/DailyReportService.php

@@ -182,6 +182,76 @@ public function summary(array $params): array
         ];
     }
 
+    /**
+     * 엑셀 내보내기용 데이터 조합
+     * DailyReportExport가 기대하는 구조로 변환
+     */
+    public function exportData(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
+        $dateStr = $date->format('Y-m-d');
+        $startOfDay = $date->copy()->startOfDay();
+        $endOfDay = $date->copy()->endOfDay();
+
+        // 전일 잔액 계산 (전일까지 입금 합계 - 전일까지 출금 합계)
+        $prevDeposits = Deposit::where('tenant_id', $tenantId)
+            ->where('deposit_date', '<', $startOfDay)
+            ->sum('amount');
+        $prevWithdrawals = Withdrawal::where('tenant_id', $tenantId)
+            ->where('withdrawal_date', '<', $startOfDay)
+            ->sum('amount');
+        $previousBalance = (float) ($prevDeposits - $prevWithdrawals);
+
+        // 당일 입금
+        $dailyDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereBetween('deposit_date', [$startOfDay, $endOfDay])
+            ->get();
+        $dailyDepositTotal = (float) $dailyDeposits->sum('amount');
+
+        // 당일 출금
+        $dailyWithdrawals = Withdrawal::where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$startOfDay, $endOfDay])
+            ->get();
+        $dailyWithdrawalTotal = (float) $dailyWithdrawals->sum('amount');
+
+        $currentBalance = $previousBalance + $dailyDepositTotal - $dailyWithdrawalTotal;
+
+        // 상세 내역 조합
+        $details = [];
+
+        foreach ($dailyDeposits as $d) {
+            $details[] = [
+                'type_label' => '입금',
+                'client_name' => $d->client?->name ?? '-',
+                'account_code' => $d->account_code ?? '-',
+                'deposit_amount' => (float) $d->amount,
+                'withdrawal_amount' => 0,
+                'description' => $d->description ?? '',
+            ];
+        }
+
+        foreach ($dailyWithdrawals as $w) {
+            $details[] = [
+                'type_label' => '출금',
+                'client_name' => $w->client?->name ?? '-',
+                'account_code' => $w->account_code ?? '-',
+                'deposit_amount' => 0,
+                'withdrawal_amount' => (float) $w->amount,
+                'description' => $w->description ?? '',
+            ];
+        }
+
+        return [
+            'date' => $dateStr,
+            'previous_balance' => $previousBalance,
+            'daily_deposit' => $dailyDepositTotal,
+            'daily_withdrawal' => $dailyWithdrawalTotal,
+            'current_balance' => $currentBalance,
+            'details' => $details,
+        ];
+    }
+
     /**
      * 미수금 잔액 계산
      * = 전체 매출 - 전체 입금 - 전체 수취어음 (기준일까지)