- 4 고용보험료: 자동(추정금액 구간 · 종전) · 없음 · 1~7등급 직접 - 5 퇴직공제부금비: 자동(추정금액 1억 이상 · 종전) · 적용 · 미적용 — 토목·준설·건축·기타는 현행 제비율에서 율이 같아 칸 안 둠 - 폐기물처리비 자리: 경비·승률 안(법 문언 · 기본) / 이윤 뒤·총원가 안·승률 밖(실무 관행 울진소광·실정보고) - 칸 밑 안내: 절사 기본 「안 함」과 실무 3건(총공사비 천원 미만 + 이윤 자동보정) · 폐기물 법/실무 갈라 적음 · 주/전문 규정 없음 - 시험: 등급 1.57% · 없음 · 없는 등급 멈춤 · 퇴직공제 1억 미만 적용 · 승률 밖 자리 · 골든셋 초록 Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01BW6Jdsh18WPtYUR6THZJqn
164 lines
7.0 KiB
Python
164 lines
7.0 KiB
Python
"""원가계산서 기준 입력 10·11·12 — 일반관리비 주/전문 · 절사 · 부가세 방식 (PLAN 6장 새 절).
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⚠ 금액을 박지 않는다 — 구조(어느 밑수·어느 표·끝자리)만 잰다. 실무 값은 식 한 조각만 씀:
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봉화 차액 373 → 이윤 339 · 영월 695 → 632 (÷1.1 반올림) · 영덕(산림조합-면세품) 996 → 996.
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"""
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from __future__ import annotations
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import sys
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from dataclasses import replace
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from decimal import Decimal
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from pathlib import Path
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import pytest
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ROOT = Path(__file__).resolve().parents[2]
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sys.path.insert(0, str(ROOT))
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from B09_Estimation.B09_Estimation_Engine_Cost import CostInput, calculate_cost # noqa: E402
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from B09_Estimation.B09_Estimation_Engine_Cost_Options import ( # noqa: E402
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cut_gap,
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profit_cut,
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)
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BASE = CostInput(
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direct_material_krw=Decimal(123_456_789),
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direct_labor_krw=Decimal(234_567_891),
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direct_expense_krw=Decimal(45_678_912),
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estimated_price_krw=Decimal(1_000_000_000), # 10억 — 주공사 8.0 / 전문 6.5 가 갈리는 자리
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)
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def test_기본값은_종전과_같다() -> None:
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explicit = replace(
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BASE, overhead_class="civil_landscape_industrial", vat_mode="supply", cut_basis=""
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)
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assert calculate_cost(explicit).totals == calculate_cost(BASE).totals
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def test_전문공사는_요율표만_바뀐다() -> None:
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main, special = (
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calculate_cost(BASE),
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calculate_cost(replace(BASE, overhead_class="specialty_electric_communication_fire_other")),
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)
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assert (
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main.line("general_overhead").base_amount_krw
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== special.line("general_overhead").base_amount_krw
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)
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assert (
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main.line("general_overhead").rate_percent != special.line("general_overhead").rate_percent
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)
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def test_관리품목자재대는_일반관리비_밑수에_든다() -> None:
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plain = calculate_cost(BASE)
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managed = calculate_cost(replace(BASE, overhead_managed_material_krw=Decimal(10_000_000)))
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gain = (
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managed.line("general_overhead").base_amount_krw
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- plain.line("general_overhead").base_amount_krw
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)
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assert gain == Decimal(10_000_000)
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assert "관리품목자재대" in managed.line("general_overhead").base_label
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@pytest.mark.parametrize(
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("mode", "expected"),
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[
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("material", lambda r, d: r.amount("material_cost")),
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("none", lambda r, d: Decimal(0)),
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("forest_coop", lambda r, d: r.amount("material_cost") + d.direct_expense_krw),
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(
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"forest_coop_exempt",
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lambda r, d: (
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r.amount("material_cost") - d.tax_exempt_material_krw + d.direct_expense_krw
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),
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),
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],
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)
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def test_부가세_방식은_밑수만_바꾼다(mode, expected) -> None:
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data = replace(BASE, vat_mode=mode, tax_exempt_material_krw=Decimal(3_327_500))
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result = calculate_cost(data)
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assert result.line("vat").base_amount_krw == expected(result, data)
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if mode == "none":
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assert result.amount("vat") == 0
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def test_실무_절사_식() -> None:
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assert profit_cut(Decimal(373), "grand_total", "supply") == 339 # 봉화
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assert profit_cut(Decimal(695), "grand_total", "supply") == 632 # 영월
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assert profit_cut(Decimal(996), "grand_total", "forest_coop_exempt") == 996 # 영덕
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assert cut_gap(Decimal(1_270_728_373), 1000) == 373
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@pytest.mark.parametrize("vat_mode", ["supply", "forest_coop"])
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def test_총공사비_천원_절사는_이윤에서_보정(vat_mode) -> None:
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plain = calculate_cost(replace(BASE, vat_mode=vat_mode))
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cut = calculate_cost(
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replace(BASE, vat_mode=vat_mode, cut_basis="grand_total", cut_unit_krw=1000)
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)
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assert cut.amount("grand_total") % 1000 == 0
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assert 0 <= plain.amount("grand_total") - cut.amount("grand_total") < 1000
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assert cut.amount("profit") < plain.amount("profit")
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assert cut.has("profit_adjustment") and any("자동보정" in note for note in cut.notes)
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# 이윤 말고는 안 움직임 — 순공사원가·일반관리비 그대로.
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for key in ("net_construction_cost", "general_overhead"):
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assert cut.amount(key) == plain.amount(key)
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def test_공급가액_절사는_차액_그대로() -> None:
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plain = calculate_cost(BASE)
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cut = calculate_cost(replace(BASE, cut_basis="supply", cut_unit_krw=10_000))
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assert cut.amount("total_cost") % 10_000 == 0
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assert plain.amount("profit") - cut.amount("profit") == plain.amount("total_cost") % 10_000
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def test_절사를_안_고르면_이윤을_안_건드린다() -> None:
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assert not calculate_cost(replace(BASE, cut_unit_krw=1000)).has("profit_adjustment")
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def test_자동보정_줄은_제_이름을_적는다() -> None:
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cut = calculate_cost(replace(BASE, cut_basis="grand_total", cut_unit_krw=1000))
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assert "절사 자동보정" in cut.line("profit_adjustment").base_label
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manual = calculate_cost(replace(BASE, profit_adjustment_krw=Decimal(100)))
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assert manual.line("profit_adjustment").base_label == "설계자 명시 입력"
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def test_고용보험_등급_고르기와_없음() -> None:
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auto = calculate_cost(BASE)
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grade1 = calculate_cost(replace(BASE, employment_insurance_grade="1"))
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none = calculate_cost(replace(BASE, employment_insurance_grade="none"))
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assert grade1.line("employment_insurance").rate_percent == Decimal("1.57")
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assert grade1.amount("employment_insurance") > auto.amount("employment_insurance")
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assert not none.has("employment_insurance") or none.amount("employment_insurance") == 0
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with pytest.raises(Exception):
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calculate_cost(replace(BASE, employment_insurance_grade="9"))
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def test_퇴직공제_적용_여부() -> None:
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small = replace(BASE, estimated_price_krw=Decimal(50_000_000)) # 1억 미만 — 자동이면 안 섬
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assert (
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not calculate_cost(small).has("retirement_mutual_aid")
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or calculate_cost(small).amount("retirement_mutual_aid") == 0
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)
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applied = calculate_cost(replace(small, retirement_mutual_aid_mode="apply"))
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assert applied.amount("retirement_mutual_aid") > 0
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off = calculate_cost(replace(BASE, retirement_mutual_aid_mode="none"))
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assert not off.has("retirement_mutual_aid") or off.amount("retirement_mutual_aid") == 0
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def test_폐기물_승률_밖_자리() -> None:
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"""실무 관행(울진소광) — 이윤 뒤 · 총원가 안 · 부가세 안 · 일반관리비·이윤 밑수 밖."""
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waste = Decimal(1_000_000)
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law = calculate_cost(replace(BASE, waste_disposal_krw=waste))
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practice = calculate_cost(
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replace(BASE, waste_disposal_krw=waste, waste_placement="after_profit")
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)
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none = calculate_cost(BASE)
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assert practice.amount("general_overhead") == none.amount("general_overhead")
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assert practice.amount("profit") == none.amount("profit")
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assert practice.amount("total_cost") - none.amount("total_cost") == waste
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assert law.amount("total_cost") - practice.amount("total_cost") > 0 # 법 문언 쪽이 승률만큼 큼
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keys = [line.key for line in practice.lines]
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assert keys.index("profit") < keys.index("waste_disposal") < keys.index("total_cost")
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