"""원가계산서 기준 입력 10·11·12 — 일반관리비 주/전문 · 절사 · 부가세 방식 (PLAN 6장 새 절). ⚠ 금액을 박지 않는다 — 구조(어느 밑수·어느 표·끝자리)만 잰다. 실무 값은 식 한 조각만 씀: 봉화 차액 373 → 이윤 339 · 영월 695 → 632 (÷1.1 반올림) · 영덕(산림조합-면세품) 996 → 996. """ from __future__ import annotations import sys from dataclasses import replace from decimal import Decimal from pathlib import Path import pytest ROOT = Path(__file__).resolve().parents[2] sys.path.insert(0, str(ROOT)) from B09_Estimation.B09_Estimation_Engine_Cost import CostInput, calculate_cost # noqa: E402 from B09_Estimation.B09_Estimation_Engine_Cost_Options import ( # noqa: E402 cut_gap, profit_cut, ) BASE = CostInput( direct_material_krw=Decimal(123_456_789), direct_labor_krw=Decimal(234_567_891), direct_expense_krw=Decimal(45_678_912), estimated_price_krw=Decimal(1_000_000_000), # 10억 — 주공사 8.0 / 전문 6.5 가 갈리는 자리 ) def test_기본값은_종전과_같다() -> None: explicit = replace( BASE, overhead_class="civil_landscape_industrial", vat_mode="supply", cut_basis="" ) assert calculate_cost(explicit).totals == calculate_cost(BASE).totals def test_전문공사는_요율표만_바뀐다() -> None: main, special = ( calculate_cost(BASE), calculate_cost(replace(BASE, overhead_class="specialty_electric_communication_fire_other")), ) assert ( main.line("general_overhead").base_amount_krw == special.line("general_overhead").base_amount_krw ) assert ( main.line("general_overhead").rate_percent != special.line("general_overhead").rate_percent ) def test_관리품목자재대는_일반관리비_밑수에_든다() -> None: plain = calculate_cost(BASE) managed = calculate_cost(replace(BASE, overhead_managed_material_krw=Decimal(10_000_000))) gain = ( managed.line("general_overhead").base_amount_krw - plain.line("general_overhead").base_amount_krw ) assert gain == Decimal(10_000_000) assert "관리품목자재대" in managed.line("general_overhead").base_label @pytest.mark.parametrize( ("mode", "expected"), [ ("material", lambda r, d: r.amount("material_cost")), ("none", lambda r, d: Decimal(0)), ("forest_coop", lambda r, d: r.amount("material_cost") + d.direct_expense_krw), ( "forest_coop_exempt", lambda r, d: ( r.amount("material_cost") - d.tax_exempt_material_krw + d.direct_expense_krw ), ), ], ) def test_부가세_방식은_밑수만_바꾼다(mode, expected) -> None: data = replace(BASE, vat_mode=mode, tax_exempt_material_krw=Decimal(3_327_500)) result = calculate_cost(data) assert result.line("vat").base_amount_krw == expected(result, data) if mode == "none": assert result.amount("vat") == 0 def test_실무_절사_식() -> None: assert profit_cut(Decimal(373), "grand_total", "supply") == 339 # 봉화 assert profit_cut(Decimal(695), "grand_total", "supply") == 632 # 영월 assert profit_cut(Decimal(996), "grand_total", "forest_coop_exempt") == 996 # 영덕 assert cut_gap(Decimal(1_270_728_373), 1000) == 373 @pytest.mark.parametrize("vat_mode", ["supply", "forest_coop"]) def test_총공사비_천원_절사는_이윤에서_보정(vat_mode) -> None: plain = calculate_cost(replace(BASE, vat_mode=vat_mode)) cut = calculate_cost( replace(BASE, vat_mode=vat_mode, cut_basis="grand_total", cut_unit_krw=1000) ) assert cut.amount("grand_total") % 1000 == 0 assert 0 <= plain.amount("grand_total") - cut.amount("grand_total") < 1000 assert cut.amount("profit") < plain.amount("profit") assert cut.has("profit_adjustment") and any("자동보정" in note for note in cut.notes) # 이윤 말고는 안 움직임 — 순공사원가·일반관리비 그대로. for key in ("net_construction_cost", "general_overhead"): assert cut.amount(key) == plain.amount(key) def test_공급가액_절사는_차액_그대로() -> None: plain = calculate_cost(BASE) cut = calculate_cost(replace(BASE, cut_basis="supply", cut_unit_krw=10_000)) assert cut.amount("total_cost") % 10_000 == 0 assert plain.amount("profit") - cut.amount("profit") == plain.amount("total_cost") % 10_000 def test_절사를_안_고르면_이윤을_안_건드린다() -> None: assert not calculate_cost(replace(BASE, cut_unit_krw=1000)).has("profit_adjustment") def test_자동보정_줄은_제_이름을_적는다() -> None: cut = calculate_cost(replace(BASE, cut_basis="grand_total", cut_unit_krw=1000)) assert "절사 자동보정" in cut.line("profit_adjustment").base_label manual = calculate_cost(replace(BASE, profit_adjustment_krw=Decimal(100))) assert manual.line("profit_adjustment").base_label == "설계자 명시 입력" def test_고용보험_등급_고르기와_없음() -> None: auto = calculate_cost(BASE) grade1 = calculate_cost(replace(BASE, employment_insurance_grade="1")) none = calculate_cost(replace(BASE, employment_insurance_grade="none")) assert grade1.line("employment_insurance").rate_percent == Decimal("1.57") assert grade1.amount("employment_insurance") > auto.amount("employment_insurance") assert not none.has("employment_insurance") or none.amount("employment_insurance") == 0 with pytest.raises(Exception): calculate_cost(replace(BASE, employment_insurance_grade="9")) def test_퇴직공제_적용_여부() -> None: small = replace(BASE, estimated_price_krw=Decimal(50_000_000)) # 1억 미만 — 자동이면 안 섬 assert ( not calculate_cost(small).has("retirement_mutual_aid") or calculate_cost(small).amount("retirement_mutual_aid") == 0 ) applied = calculate_cost(replace(small, retirement_mutual_aid_mode="apply")) assert applied.amount("retirement_mutual_aid") > 0 off = calculate_cost(replace(BASE, retirement_mutual_aid_mode="none")) assert not off.has("retirement_mutual_aid") or off.amount("retirement_mutual_aid") == 0 def test_폐기물_승률_밖_자리() -> None: """실무 관행(울진소광) — 이윤 뒤 · 총원가 안 · 부가세 안 · 일반관리비·이윤 밑수 밖.""" waste = Decimal(1_000_000) law = calculate_cost(replace(BASE, waste_disposal_krw=waste)) practice = calculate_cost( replace(BASE, waste_disposal_krw=waste, waste_placement="after_profit") ) none = calculate_cost(BASE) assert practice.amount("general_overhead") == none.amount("general_overhead") assert practice.amount("profit") == none.amount("profit") assert practice.amount("total_cost") - none.amount("total_cost") == waste assert law.amount("total_cost") - practice.amount("total_cost") > 0 # 법 문언 쪽이 승률만큼 큼 keys = [line.key for line in practice.lines] assert keys.index("profit") < keys.index("waste_disposal") < keys.index("total_cost")