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feat: [finance] 계정별원장·손익계산서 메뉴 추가

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- 계정별원장: 계정과목별 거래내역 조회, 월별소계/누계, 전표 드릴다운
- 손익계산서: 기간별 손익현황, 당기/전기 비교, 단위변환
- 일반전표+홈택스 분개 데이터 UNION ALL 통합 조회
- 회계/세무관리 메뉴에 일반전표입력과 전자세금계산서 사이 배치
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2026-03-19 11:08:53 +09:00
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app/Http/Controllers/Finance/IncomeStatementController.php Normal file
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<?php
namespace App\Http\Controllers\Finance;
use App\Http\Controllers\Controller;
use App\Models\Barobill\AccountCode;
use Illuminate\Http\JsonResponse;
use Illuminate\Http\Request;
use Illuminate\Support\Facades\DB;
class IncomeStatementController extends Controller
{
// 손익계산서 항목 구조 (한국 일반기업회계기준)
private const PL_STRUCTURE = [
['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'sales'],
['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'cost_of_sales'],
['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'sga'],
['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'non_operating'],
['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'non_operating'],
['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'tax'],
['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
];
/**
* 손익계산서 페이지
*/
public function index(Request $request)
{
if ($request->header('HX-Request')) {
return response('', 200)->header('HX-Redirect', route('finance.income-statement'));
}
return view('finance.income-statement');
}
/**
* 손익계산서 데이터 조회
*/
public function data(Request $request): JsonResponse
{
$tenantId = session('selected_tenant_id', 1);
$startDate = $request->input('start_date', now()->startOfYear()->format('Y-m-d'));
$endDate = $request->input('end_date', now()->endOfYear()->format('Y-m-d'));
$unit = $request->input('unit', 'won');
// 전기 기간 계산 (전년 동기)
$prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
$prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));
// 당기/전기 계정별 합계
$currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
$previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
// 계정과목 목록 (sub_category별 세부 항목 표시용)
$accountCodes = AccountCode::where('tenant_id', $tenantId)
->where('is_active', true)
->whereIn('category', ['revenue', 'expense'])
->orderBy('sort_order')
->orderBy('code')
->get();
// 손익계산서 구조 조립
$sections = [];
$calcValues = [];
foreach (self::PL_STRUCTURE as $item) {
$section = [
'code' => $item['code'],
'name' => $item['name'],
'current_amount' => 0,
'previous_amount' => 0,
'items' => [],
'is_calculated' => $item['type'] === 'calc',
];
if ($item['type'] === 'sum') {
$relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
return $ac->category === $item['category']
&& $ac->sub_category === ($item['sub_category'] ?? null);
});
$currentTotal = 0;
$previousTotal = 0;
foreach ($relatedAccounts as $ac) {
$curDebit = $currentSums[$ac->code]['debit'] ?? 0;
$curCredit = $currentSums[$ac->code]['credit'] ?? 0;
$prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
$prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
// 수익: 대변 - 차변, 비용: 차변 - 대변
if ($ac->category === 'revenue') {
$curAmount = $curCredit - $curDebit;
$prevAmount = $prevCredit - $prevDebit;
} else {
$curAmount = $curDebit - $curCredit;
$prevAmount = $prevDebit - $prevCredit;
}
if ($curAmount != 0 || $prevAmount != 0) {
$section['items'][] = [
'code' => $ac->code,
'name' => $ac->name,
'current' => $curAmount,
'previous' => $prevAmount,
];
}
$currentTotal += $curAmount;
$previousTotal += $prevAmount;
}
$section['current_amount'] = $currentTotal;
$section['previous_amount'] = $previousTotal;
$calcValues[$item['code']] = ['current' => $currentTotal, 'previous' => $previousTotal];
} elseif ($item['type'] === 'calc') {
$amounts = $this->evaluateFormula($item['formula'], $calcValues);
$section['current_amount'] = $amounts['current'];
$section['previous_amount'] = $amounts['previous'];
$calcValues[$item['code']] = $amounts;
}
$sections[] = $section;
}
// 단위 변환
$divisor = match ($unit) {
'thousand' => 1000,
'million' => 1000000,
default => 1,
};
if ($divisor > 1) {
$sections = $this->applyUnitDivisor($sections, $divisor);
}
// 기수 계산
$currentYear = (int) date('Y', strtotime($endDate));
$fiscalYear = $this->getFiscalYear($tenantId, $currentYear);
return response()->json([
'period' => [
'current' => [
'start' => $startDate,
'end' => $endDate,
'label' => "제 {$fiscalYear} (당)기",
],
'previous' => [
'start' => $prevStartDate,
'end' => $prevEndDate,
'label' => '제 '.($fiscalYear - 1).' (전)기',
],
],
'unit' => $unit,
'sections' => $sections,
]);
}
/**
* 계정코드별 차변/대변 합계 조회
*/
private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
{
// 일반전표
$journalSums = DB::table('journal_entry_lines as jel')
->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
->where('jel.tenant_id', $tenantId)
->whereBetween('je.entry_date', [$startDate, $endDate])
->whereNull('je.deleted_at')
->groupBy('jel.account_code')
->select([
'jel.account_code',
DB::raw('SUM(jel.debit_amount) as debit'),
DB::raw('SUM(jel.credit_amount) as credit'),
])
->get();
// 홈택스
$hometaxSums = DB::table('hometax_invoice_journals as hij')
->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
->where('hij.tenant_id', $tenantId)
->whereBetween('hij.write_date', [$startDate, $endDate])
->whereNull('hi.deleted_at')
->groupBy('hij.account_code')
->select([
'hij.account_code',
DB::raw('SUM(hij.debit_amount) as debit'),
DB::raw('SUM(hij.credit_amount) as credit'),
])
->get();
$result = [];
foreach ($journalSums as $row) {
$result[$row->account_code] = [
'debit' => (int) $row->debit,
'credit' => (int) $row->credit,
];
}
foreach ($hometaxSums as $row) {
if (! isset($result[$row->account_code])) {
$result[$row->account_code] = ['debit' => 0, 'credit' => 0];
}
$result[$row->account_code]['debit'] += (int) $row->debit;
$result[$row->account_code]['credit'] += (int) $row->credit;
}
return $result;
}
/**
* 계산 공식 평가 (I - II, III - IV 등)
*/
private function evaluateFormula(string $formula, array $values): array
{
$current = 0;
$previous = 0;
$parts = preg_split('/\s*([+-])\s*/', $formula, -1, PREG_SPLIT_DELIM_CAPTURE);
$sign = 1;
foreach ($parts as $part) {
$part = trim($part);
if ($part === '+') {
$sign = 1;
} elseif ($part === '-') {
$sign = -1;
} elseif (isset($values[$part])) {
$current += $sign * $values[$part]['current'];
$previous += $sign * $values[$part]['previous'];
$sign = 1;
}
}
return compact('current', 'previous');
}
/**
* 금액 단위 변환
*/
private function applyUnitDivisor(array $sections, int $divisor): array
{
foreach ($sections as &$section) {
$section['current_amount'] = (int) round($section['current_amount'] / $divisor);
$section['previous_amount'] = (int) round($section['previous_amount'] / $divisor);
if (! empty($section['items'])) {
foreach ($section['items'] as &$item) {
$item['current'] = (int) round($item['current'] / $divisor);
$item['previous'] = (int) round($item['previous'] / $divisor);
}
unset($item);
}
}
unset($section);
return $sections;
}
/**
* 기수 계산 (테넌트별 설립연도 기반, 기본 1기 = 2005년)
*/
private function getFiscalYear(int $tenantId, int $currentYear): int
{
// 기본 1기 기준년도 (향후 테넌트 설정에서 가져올 수 있음)
$baseYear = 2005;
return $currentYear - $baseYear + 1;
}
}