tenantId(); $now = Carbon::now(); // 기본값 설정 $year = $year ?? $now->year; $limitType = $limitType ?? 'quarterly'; $calculationType = $calculationType ?? 'fixed'; $fixedAmountPerMonth = $fixedAmountPerMonth ?? 200000; $ratio = $ratio ?? 0.05; $quarter = $quarter ?? $now->quarter; // 기간 범위 계산 if ($limitType === 'annual') { $startDate = Carbon::create($year, 1, 1)->format('Y-m-d'); $endDate = Carbon::create($year, 12, 31)->format('Y-m-d'); $periodLabel = "{$year}년"; $monthCount = 12; } else { $startDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d'); $endDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d'); $periodLabel = "{$quarter}사분기"; $monthCount = 3; } // 직원 수 조회 $employeeCount = $this->getEmployeeCount($tenantId); // 한도 계산 if ($calculationType === 'fixed') { $annualLimit = $fixedAmountPerMonth * 12 * $employeeCount; } else { // 급여 총액 기반 비율 계산 $totalSalary = $this->getTotalSalary($tenantId, $year); $annualLimit = $totalSalary * $ratio; } $periodLimit = $limitType === 'annual' ? $annualLimit : ($annualLimit / 4); // 복리후생비 사용액 조회 $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate); // 잔여 한도 $remainingLimit = max(0, $periodLimit - $usedAmount); // 카드 데이터 구성 $cards = [ [ 'id' => 'wf_annual_limit', 'label' => '당해년도 복리후생비 한도', 'amount' => (int) $annualLimit, ], [ 'id' => 'wf_period_limit', 'label' => "{{$periodLabel}} 복리후생비 총 한도", 'amount' => (int) $periodLimit, ], [ 'id' => 'wf_remaining', 'label' => "{{$periodLabel}} 복리후생비 잔여한도", 'amount' => (int) $remainingLimit, ], [ 'id' => 'wf_used', 'label' => "{{$periodLabel}} 복리후생비 사용금액", 'amount' => (int) $usedAmount, ], ]; // 체크포인트 생성 $checkPoints = $this->generateCheckPoints( $tenantId, $employeeCount, $usedAmount, $monthCount, $startDate, $endDate ); return [ 'cards' => $cards, 'check_points' => $checkPoints, ]; } /** * 직원 수 조회 */ private function getEmployeeCount(int $tenantId): int { $count = DB::table('users') ->join('user_tenants', 'users.id', '=', 'user_tenants.user_id') ->where('user_tenants.tenant_id', $tenantId) ->where('user_tenants.is_active', true) ->whereNull('users.deleted_at') ->count(); return $count ?: 50; // 임시 기본값 } /** * 연간 급여 총액 조회 */ private function getTotalSalary(int $tenantId, int $year): float { // TODO: 실제 급여 테이블에서 조회 // payroll 또는 salary_histories에서 연간 급여 합계 return 2000000000; // 임시 기본값 (20억) } /** * 복리후생비 사용액 조회 */ private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float { // TODO: 실제 복리후생비 계정과목에서 조회 $amount = DB::table('expense_accounts') ->where('tenant_id', $tenantId) ->where('account_type', 'welfare') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->sum('amount'); return $amount ?: 5123000; // 임시 기본값 } /** * 월 식대 조회 */ private function getMonthlyMealAmount(int $tenantId, string $startDate, string $endDate): float { // TODO: 식대 항목 조회 $amount = DB::table('expense_accounts') ->where('tenant_id', $tenantId) ->where('account_type', 'welfare') ->where('sub_type', 'meal') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->sum('amount'); return $amount ?: 0; } /** * 복리후생비 상세 정보 조회 (모달용) * * @param string|null $calculationType 계산 방식 (fixed|ratio, 기본: fixed) * @param int|null $fixedAmountPerMonth 1인당 월 정액 (기본: 200000) * @param float|null $ratio 급여 대비 비율 (기본: 0.05) * @param int|null $year 연도 (기본: 현재 연도) * @param int|null $quarter 분기 (1-4, 기본: 현재 분기) */ public function getDetail( ?string $calculationType = 'fixed', ?int $fixedAmountPerMonth = 200000, ?float $ratio = 0.05, ?int $year = null, ?int $quarter = null ): array { $tenantId = $this->tenantId(); $now = Carbon::now(); // 기본값 설정 $year = $year ?? $now->year; $calculationType = $calculationType ?? 'fixed'; $fixedAmountPerMonth = $fixedAmountPerMonth ?? 200000; $ratio = $ratio ?? 0.05; $quarter = $quarter ?? $now->quarter; // 연간 기간 범위 $annualStartDate = Carbon::create($year, 1, 1)->format('Y-m-d'); $annualEndDate = Carbon::create($year, 12, 31)->format('Y-m-d'); // 분기 기간 범위 $quarterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d'); $quarterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d'); // 직원 수 조회 $employeeCount = $this->getEmployeeCount($tenantId); // 한도 계산 if ($calculationType === 'fixed') { $annualLimit = $fixedAmountPerMonth * 12 * $employeeCount; $totalSalary = 0; } else { $totalSalary = $this->getTotalSalary($tenantId, $year); $annualLimit = $totalSalary * $ratio; } $quarterlyLimit = $annualLimit / 4; // 연간/분기 사용액 조회 $annualUsed = $this->getUsedAmount($tenantId, $annualStartDate, $annualEndDate); $quarterlyUsed = $this->getUsedAmount($tenantId, $quarterStartDate, $quarterEndDate); // 복리후생비 계정 (연간) $annualAccount = $this->getAccountBalance($tenantId, $year); // 잔여/초과 계산 $annualRemaining = max(0, $annualLimit - $annualUsed); $quarterlyRemaining = max(0, $quarterlyLimit - $quarterlyUsed); $quarterlyExceeded = max(0, $quarterlyUsed - $quarterlyLimit); // 1. 요약 데이터 $summary = [ 'annual_account' => (int) $annualAccount, 'annual_limit' => (int) $annualLimit, 'annual_used' => (int) $annualUsed, 'annual_remaining' => (int) $annualRemaining, 'quarterly_limit' => (int) $quarterlyLimit, 'quarterly_remaining' => (int) $quarterlyRemaining, 'quarterly_used' => (int) $quarterlyUsed, 'quarterly_exceeded' => (int) $quarterlyExceeded, ]; // 2. 월별 사용 추이 $monthlyUsage = $this->getMonthlyUsageTrend($tenantId, $year); // 3. 항목별 분포 $categoryDistribution = $this->getCategoryDistribution($tenantId, $annualStartDate, $annualEndDate); // 4. 일별 사용 내역 $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate); // 5. 계산 정보 $calculation = [ 'type' => $calculationType, 'employee_count' => $employeeCount, 'annual_limit' => (int) $annualLimit, ]; if ($calculationType === 'fixed') { $calculation['monthly_amount'] = $fixedAmountPerMonth; } else { $calculation['total_salary'] = (int) $totalSalary; $calculation['ratio'] = $ratio * 100; // 백분율로 변환 } // 6. 분기별 현황 $quarterly = $this->getQuarterlyStatus($tenantId, $year, $quarterlyLimit); return [ 'summary' => $summary, 'monthly_usage' => $monthlyUsage, 'category_distribution' => $categoryDistribution, 'transactions' => $transactions, 'calculation' => $calculation, 'quarterly' => $quarterly, ]; } /** * 복리후생비 계정 잔액 조회 */ private function getAccountBalance(int $tenantId, int $year): float { // TODO: 실제 계정 잔액 조회 로직 구현 // 예: accounting_accounts에서 복리후생비 계정 잔액 조회 return 3123000; // 임시 기본값 } /** * 월별 사용 추이 조회 */ private function getMonthlyUsageTrend(int $tenantId, int $year): array { $monthlyData = DB::table('expense_accounts') ->select(DB::raw('MONTH(expense_date) as month'), DB::raw('SUM(amount) as amount')) ->where('tenant_id', $tenantId) ->where('account_type', 'welfare') ->whereYear('expense_date', $year) ->whereNull('deleted_at') ->groupBy(DB::raw('MONTH(expense_date)')) ->orderBy('month') ->get(); // 12개월 모두 포함 (데이터 없는 달은 0) $result = []; for ($i = 1; $i <= 12; $i++) { $found = $monthlyData->firstWhere('month', $i); $result[] = [ 'month' => $i, 'amount' => $found ? (int) $found->amount : 0, ]; } return $result; } /** * 항목별 분포 조회 */ private function getCategoryDistribution(int $tenantId, string $startDate, string $endDate): array { $categoryLabels = [ 'meal' => '식비', 'health_check' => '건강검진', 'congratulation' => '경조사비', 'other' => '기타', ]; $distribution = DB::table('expense_accounts') ->select('sub_type', DB::raw('SUM(amount) as amount')) ->where('tenant_id', $tenantId) ->where('account_type', 'welfare') ->whereBetween('expense_date', [$startDate, $endDate]) ->whereNull('deleted_at') ->groupBy('sub_type') ->get(); $total = $distribution->sum('amount'); $result = []; foreach ($distribution as $item) { $subType = $item->sub_type ?? 'other'; $result[] = [ 'category' => $subType, 'label' => $categoryLabels[$subType] ?? '기타', 'amount' => (int) $item->amount, 'ratio' => $total > 0 ? round(($item->amount / $total) * 100, 1) : 0, ]; } // 데이터가 없는 경우 기본값 반환 if (empty($result)) { $result = [ ['category' => 'meal', 'label' => '식비', 'amount' => 55000000, 'ratio' => 55], ['category' => 'health_check', 'label' => '건강검진', 'amount' => 25000000, 'ratio' => 25], ['category' => 'congratulation', 'label' => '경조사비', 'amount' => 10000000, 'ratio' => 10], ['category' => 'other', 'label' => '기타', 'amount' => 10000000, 'ratio' => 10], ]; } return $result; } /** * 일별 사용 내역 조회 */ private function getTransactions(int $tenantId, string $startDate, string $endDate): array { $categoryLabels = [ 'meal' => '식비', 'health_check' => '건강검진', 'congratulation' => '경조사비', 'other' => '기타', ]; $transactions = DB::table('expense_accounts as ea') ->leftJoin('users as u', 'ea.created_by', '=', 'u.id') ->select([ 'ea.id', 'ea.card_no', 'u.name as user_name', 'ea.expense_date', 'ea.vendor_name', 'ea.amount', 'ea.sub_type', ]) ->where('ea.tenant_id', $tenantId) ->where('ea.account_type', 'welfare') ->whereBetween('ea.expense_date', [$startDate, $endDate]) ->whereNull('ea.deleted_at') ->orderByDesc('ea.expense_date') ->limit(100) ->get(); $result = []; foreach ($transactions as $t) { $subType = $t->sub_type ?? 'other'; $result[] = [ 'id' => $t->id, 'card_name' => $t->card_no ? '카드 *'.substr($t->card_no, -4) : '카드명', 'user_name' => $t->user_name ?? '사용자', 'expense_date' => Carbon::parse($t->expense_date)->format('Y-m-d H:i'), 'vendor_name' => $t->vendor_name ?? '가맹점명', 'amount' => (int) $t->amount, 'sub_type' => $subType, 'sub_type_label' => $categoryLabels[$subType] ?? '기타', ]; } // 데이터가 없는 경우 기본값 반환 if (empty($result)) { $result = [ ['id' => 1, 'card_name' => '카드명', 'user_name' => '홍길동', 'expense_date' => '2025-12-12 12:12', 'vendor_name' => '가맹점명', 'amount' => 1000000, 'sub_type' => 'meal', 'sub_type_label' => '식비'], ['id' => 2, 'card_name' => '카드명', 'user_name' => '홍길동', 'expense_date' => '2025-12-12 12:12', 'vendor_name' => '가맹점명', 'amount' => 1200000, 'sub_type' => 'health_check', 'sub_type_label' => '건강검진'], ['id' => 3, 'card_name' => '카드명', 'user_name' => '홍길동', 'expense_date' => '2025-12-12 12:12', 'vendor_name' => '가맹점명', 'amount' => 1500000, 'sub_type' => 'congratulation', 'sub_type_label' => '경조사비'], ]; } return $result; } /** * 분기별 현황 조회 */ private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLimit): array { $result = []; $previousRemaining = 0; for ($q = 1; $q <= 4; $q++) { $startDate = Carbon::create($year, ($q - 1) * 3 + 1, 1)->format('Y-m-d'); $endDate = Carbon::create($year, $q * 3, 1)->endOfMonth()->format('Y-m-d'); $used = $this->getUsedAmount($tenantId, $startDate, $endDate); $carryover = $previousRemaining > 0 ? $previousRemaining : 0; $totalLimit = $quarterlyLimit + $carryover; $remaining = max(0, $totalLimit - $used); $exceeded = max(0, $used - $totalLimit); $result[] = [ 'quarter' => $q, 'limit' => (int) $quarterlyLimit, 'carryover' => (int) $carryover, 'used' => (int) $used, 'remaining' => (int) $remaining, 'exceeded' => (int) $exceeded, ]; $previousRemaining = $remaining; } return $result; } /** * 체크포인트 생성 */ private function generateCheckPoints( int $tenantId, int $employeeCount, float $usedAmount, int $monthCount, string $startDate, string $endDate ): array { $checkPoints = []; // 1인당 월 복리후생비 계산 $perPersonMonthly = $employeeCount > 0 && $monthCount > 0 ? $usedAmount / $employeeCount / $monthCount : 0; $perPersonFormatted = number_format($perPersonMonthly / 10000); // 업계 평균 비교 if ($perPersonMonthly >= self::INDUSTRY_AVG_MIN && $perPersonMonthly <= self::INDUSTRY_AVG_MAX) { $checkPoints[] = [ 'id' => 'wf_cp_normal', 'type' => 'success', 'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.", 'highlights' => [ ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'green'], ], ]; } elseif ($perPersonMonthly < self::INDUSTRY_AVG_MIN) { $checkPoints[] = [ 'id' => 'wf_cp_low', 'type' => 'warning', 'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 낮습니다.", 'highlights' => [ ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'], ], ]; } else { $checkPoints[] = [ 'id' => 'wf_cp_high', 'type' => 'warning', 'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 높습니다.", 'highlights' => [ ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'], ], ]; } // 식대 비과세 한도 체크 $mealAmount = $this->getMonthlyMealAmount($tenantId, $startDate, $endDate); $perPersonMeal = $employeeCount > 0 ? $mealAmount / $employeeCount : 0; if ($perPersonMeal > self::TAX_FREE_MEAL_LIMIT) { $mealFormatted = number_format($perPersonMeal / 10000); $limitFormatted = number_format(self::TAX_FREE_MEAL_LIMIT / 10000); $checkPoints[] = [ 'id' => 'wf_cp_meal', 'type' => 'error', 'message' => "식대가 월 {$mealFormatted}만원으로 비과세 한도({$limitFormatted}만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.", 'highlights' => [ ['text' => "식대가 월 {$mealFormatted}만원으로", 'color' => 'red'], ['text' => '초과', 'color' => 'red'], ], ]; } return $checkPoints; } }