Files
Aislo/resources/tester/test_b09_cost_options.py
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eomsangdonandClaude Opus 5 72046265fc feat(b09): 원가계산서 기준 입력 4·5 — 고용보험 등급 · 퇴직공제 적용 · 폐기물 「승률 밖」 자리 · 칸 밑 안내
- 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
2026-09-14 03:01:54 +09:00

164 lines
7.0 KiB
Python

"""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")