@fullqueso/mcp-bc-gastos 1.24.0 → 1.25.0

package/CHANGELOG.md

@@ -1,5 +1,21 @@
 # CHANGELOG
 
+## [1.25.0] — 2026-06-05
+
+### Added
+- **`get_financial_statements` — separación de ventas intercompañía (40310/50110) → P&L "core" comparable.** La cuenta **40310 "Ventas Materia Prima otras tiendas"** (venta de insumos a otras tiendas de la marca, bajo margen) y su costo directo **50110 "Costo Directo Intercompañía"** inflaban el ingreso y distorsionaban el margen del local, rompiendo la comparabilidad con tiendas que no venden a otras (p.ej. FQ28). Ahora se separan:
+  - Nuevo bloque `intercompany_sales: { revenue (40310), cost (50110), gross_margin:{amount,pct}, revenue_account, cost_account }`.
+  - Nuevo bloque `core` = P&L excluyendo intercompañía (`income`, `cogs`, `gross_margin`, `operating_income`, `ebitda`, `ratios`, `score`), calculado sobre `coreIncome = income − 40310` y `coreCogs = cogs − 50110`. **Core es la métrica principal** del reporte (comparable entre tiendas); el total se mantiene como cifra actual.
+  - Campos top-level (`income`, `cogs`, `gross_margin`, `operating_income`, `ebitda`, `ratios`, `score`) **siguen siendo TOTAL** (actual) → `get_cash_flow` no cambia (la venta intercompañía es caja real; su FCF la sigue incluyendo).
+  - `insights` y la comparación MoM (`buildComparison`) pasan a basarse en **core**. HTML: score ring + KPIs de margen + ratios + comparativo multi-tienda sobre core; tarjeta del P&L agrega memo "Ventas a otras tiendas (intercompañía)" + subtotal "= CORE (comparable)" (solo si hay ventas intercompañía en el período).
+  - Corregido el nombre de la cuenta 40310 en `config/income-accounts.js` (decía "Ventas Facturación Directa" → "Ventas Materia Prima otras tiendas").
+  - **Verificado contra BC real (mayo 2026):** FQ28 (no vende a otras) core == total (39.42%); FQ01 GM% 38.86→**41.34** core; FQ88 GM% 41.25→**42.24** core y OM% 11.12→**8.49** core (las ventas intercompañía estaban inflando el margen operativo — el core revela la rentabilidad real). Reconcilia: core + intercompañía == total en las 3 tiendas.
+
+### Pendiente (fases futuras)
+- **Efecto cambiario sobre caja VES** (Fase 2): línea reconciliadora bajo el FCF. La brecha entre el margen intercompañía reportado (26–33%) y el nominal (5–9%) es la pérdida cambiaria del insumo (tasa Binance) no contabilizada en 50110 — se conecta con este tema.
+
+---
+
 ## [1.24.0] — 2026-06-05
 
 ### Changed

package/config/income-accounts.js

@@ -5,7 +5,7 @@
 export const REVENUE_ACCOUNTS = {
   40110: { name: 'Ventas Productos (Pedidos)', nameEn: 'Product Sales (Orders)' },
   40160: { name: 'Ventas Productos (Órdenes)', nameEn: 'Product Sales (Orders)' },
-  40310: { name: 'Ventas Facturación Directa', nameEn: 'Direct Invoice Sales' },
+  40310: { name: 'Ventas Materia Prima otras tiendas', nameEn: 'Raw Material Sales to Other Stores (intercompany)' },
   40450: { name: 'Ingresos Varios Pedidos', nameEn: 'Misc Order Revenue' },
   40460: { name: 'Ingresos Varios Órdenes', nameEn: 'Misc Order Revenue' },
   40520: { name: 'Ventas Diarias', nameEn: 'Daily Sales' },

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fullqueso/mcp-bc-gastos",
-  "version": "1.24.0",
+  "version": "1.25.0",
   "description": "MCP server for Business Central operational expense analysis, bank reconciliation, POS reconciliation, accounts receivable/payable, multi-payment draft visibility, payroll, inventory cost analysis, and manager reports - Full Queso franchise stores",
   "main": "server.js",
   "bin": {

package/tools/financials/html-template.js

@@ -28,7 +28,7 @@ export function buildHTML(result) {
 function renderSingle(result, code) {
   const store = result.stores[code];
   const comparison = result.comparison ? result.comparison[code] : null;
-  const headerHtml = renderHeader(store.store_code, store.store_name, store.score, result, comparison);
+  const headerHtml = renderHeader(store.store_code, store.store_name, store.core ? store.core.score : store.score, result, comparison);
   const body = `
 ${renderTldr(store.insights)}
 ${renderKpiGrid(store)}
@@ -46,7 +46,7 @@ ${comparison ? renderComparisonCard({ [code]: comparison }, result) : ''}
 
 function renderMulti(result) {
   const con = result.consolidated;
-  const headerHtml = renderHeader('FQ', con ? con.store_name : 'Consolidado Full Queso', con ? con.score : 0, result, null);
+  const headerHtml = renderHeader('FQ', con ? con.store_name : 'Consolidado Full Queso', con ? (con.core ? con.core.score : con.score) : 0, result, null);
 
   const storeBlocks = Object.keys(result.stores)
     .map((code) => {
@@ -55,7 +55,7 @@ function renderMulti(result) {
   <summary>
     <span class="sd-icon">▸</span>
     <span class="sd-name">${esc(s.store_name)}</span>
-    <span class="sd-meta">$${fmt(s.income.total)} · MB ${s.gross_margin.pct}% · MO ${s.operating_income.pct}% · ${scoreBadge(s.score)}</span>
+    <span class="sd-meta">$${fmt(s.income.total)} · MB ${(s.core || s).gross_margin.pct}% · MO ${(s.core || s).operating_income.pct}% · ${scoreBadge((s.core || s).score)}</span>
   </summary>
   <div class="sd-body">
     ${renderKpiGrid(s)}
@@ -158,26 +158,30 @@ function insightGlyph(type) {
 // ─────────────────────────────────────────────────────────────────────────────
 
 function renderKpiGrid(s) {
-  const gmStatus = s.ratios.gross_margin_pct.status;
-  const opStatus = s.ratios.operating_margin_pct.status;
-  const e2iPct = s.ratios.expense_to_income_pct.value;
+  // Márgenes sobre CORE (comparable entre tiendas); ingresos = total real.
+  const c = s.core || s;
+  const cr = c.ratios || s.ratios;
+  const gmStatus = cr.gross_margin_pct.status;
+  const opStatus = cr.operating_margin_pct.status;
+  const e2iPct = cr.expense_to_income_pct.value;
+  const hasInterco = s.intercompany_sales && s.intercompany_sales.revenue > 0;
 
   return `<div class="kpi-grid">
   <div class="kpi-cell">
     <span class="kpi-cell-v">$${fmt(s.income.total)}</span>
-    <span class="kpi-cell-l">Ingresos</span>
+    <span class="kpi-cell-l">Ingresos${hasInterco ? `<br><span class="kpi-cell-sub">core $${fmt(c.income.total)}</span>` : ''}</span>
   </div>
   <div class="kpi-cell">
-    <span class="kpi-cell-v ${valClass(gmStatus)}">${s.gross_margin.pct}%</span>
-    <span class="kpi-cell-l">Margen Bruto<br><span class="kpi-cell-sub">$${fmt(s.gross_margin.amount)}</span></span>
+    <span class="kpi-cell-v ${valClass(gmStatus)}">${c.gross_margin.pct}%</span>
+    <span class="kpi-cell-l">Margen Bruto (core)<br><span class="kpi-cell-sub">$${fmt(c.gross_margin.amount)}</span></span>
   </div>
   <div class="kpi-cell">
-    <span class="kpi-cell-v ${valClass(opStatus)}">${s.operating_income.pct}%</span>
-    <span class="kpi-cell-l">Margen Operativo<br><span class="kpi-cell-sub">$${fmt(s.operating_income.amount)}</span></span>
+    <span class="kpi-cell-v ${valClass(opStatus)}">${c.operating_income.pct}%</span>
+    <span class="kpi-cell-l">Margen Operativo (core)<br><span class="kpi-cell-sub">$${fmt(c.operating_income.amount)}</span></span>
   </div>
   <div class="kpi-cell">
     <span class="kpi-cell-v">$${fmt(s.expenses.total)}</span>
-    <span class="kpi-cell-l">Gastos Op.<br><span class="kpi-cell-sub">${e2iPct}% de ingresos</span></span>
+    <span class="kpi-cell-l">Gastos Op.<br><span class="kpi-cell-sub">${e2iPct}% de ingresos core</span></span>
   </div>
 </div>`;
 }
@@ -225,11 +229,30 @@ function renderPnlCard(s) {
       <div class="pnl-row operating"><span class="pnl-label">= Utilidad Operativa (EBIT) <span class="pnl-pct ${valClass(s.ratios.operating_margin_pct.status)}">${s.operating_income.pct}%</span></span><span class="pnl-amt ${valClass(s.ratios.operating_margin_pct.status)}">$${fmt(s.operating_income.amount)}</span></div>
       ${s.ebitda ? `<div class="pnl-row sub"><span class="pnl-label">(+) Depreciación y Amortización</span><span class="pnl-amt">$${fmt(s.depreciation_amortization.amount)}</span></div>
       <div class="pnl-row gross"><span class="pnl-label">= EBITDA <span class="pnl-pct">${s.ebitda.pct}%</span></span><span class="pnl-amt">$${fmt(s.ebitda.amount)}</span></div>` : ''}
+      ${renderCoreBlock(s)}
     </div>
   </div>
 </div>`;
 }
 
+// Bloque intercompañía + CORE (solo si hay ventas a otras tiendas en el período).
+function renderCoreBlock(s) {
+  const ic = s.intercompany_sales;
+  const c = s.core;
+  if (!ic || !c || !(ic.revenue > 0)) return '';
+  return `
+      <div class="pnl-section-hd">Ventas a otras tiendas (intercompañía)</div>
+      <div class="pnl-row sub"><span class="pnl-label">Ventas Materia Prima <span class="pnl-acct">${esc(ic.revenue_account)}</span></span><span class="pnl-amt">$${fmt(ic.revenue)}</span></div>
+      <div class="pnl-row sub"><span class="pnl-label">(&minus;) Costo Directo Intercompañía <span class="pnl-acct">${esc(ic.cost_account)}</span></span><span class="pnl-amt">$${fmt(ic.cost)}</span></div>
+      <div class="pnl-row sub"><span class="pnl-label">= Margen intercompañía <span class="pnl-pct">${ic.gross_margin.pct}%</span></span><span class="pnl-amt">$${fmt(ic.gross_margin.amount)}</span></div>
+
+      <div class="pnl-section-hd">Core (comparable, sin intercompañía)</div>
+      <div class="pnl-row sub"><span class="pnl-label">Ingresos core</span><span class="pnl-amt">$${fmt(c.income.total)}</span></div>
+      <div class="pnl-row sub"><span class="pnl-label">(&minus;) COGS core</span><span class="pnl-amt">$${fmt(c.cogs.total)}</span></div>
+      <div class="pnl-row gross"><span class="pnl-label">= Margen Bruto core <span class="pnl-pct ${valClass(c.ratios.gross_margin_pct.status)}">${c.gross_margin.pct}%</span></span><span class="pnl-amt ${valClass(c.ratios.gross_margin_pct.status)}">$${fmt(c.gross_margin.amount)}</span></div>
+      <div class="pnl-row operating"><span class="pnl-label">= Utilidad Operativa core <span class="pnl-pct ${valClass(c.ratios.operating_margin_pct.status)}">${c.operating_income.pct}%</span></span><span class="pnl-amt ${valClass(c.ratios.operating_margin_pct.status)}">$${fmt(c.operating_income.amount)}</span></div>`;
+}
+
 // ─────────────────────────────────────────────────────────────────────────────
 // Barras horizontales de desglose de gastos
 // ─────────────────────────────────────────────────────────────────────────────
@@ -266,6 +289,8 @@ function renderExpenseBars(s) {
 // ─────────────────────────────────────────────────────────────────────────────
 
 function renderRatiosCard(s) {
+  // Ratios sobre CORE (consistente con el score core del ring).
+  const ratios = s.core ? s.core.ratios : s.ratios;
   const order = [
     ['gross_margin_pct', 'Margen Bruto'],
     ['operating_margin_pct', 'Margen Operativo'],
@@ -276,9 +301,9 @@ function renderRatiosCard(s) {
     ['marketing_pct', 'Marketing'],
   ];
   const rows = order
-    .filter(([k]) => s.ratios[k])
+    .filter(([k]) => ratios[k])
     .map(([k, label]) => {
-      const r = s.ratios[k];
+      const r = ratios[k];
       return `<div class="ratio-row">
       <span class="ratio-name">${esc(label)}</span>
       <span class="ratio-val ${valClass(r.status)}">${r.value}%</span>
@@ -289,7 +314,7 @@ function renderRatiosCard(s) {
     .join('');
 
   return `<div class="card">
-  <div class="card-hd"><span class="card-icon">&#x1F4C8;</span><span class="card-title">Ratios vs Benchmark</span></div>
+  <div class="card-hd"><span class="card-icon">&#x1F4C8;</span><span class="card-title">Ratios vs Benchmark (core)</span></div>
   <div class="card-bd"><div class="ratios">${rows}</div></div>
 </div>`;
 }
@@ -314,13 +339,15 @@ function renderMultiComparisonTable(result) {
       ${cols.map((c) => `<div class="ctbl-cell">${fn(c)}</div>`).join('')}
     </div>`;
 
+  const core = (c) => c.core || c;
   const body = [
     row('Ingresos', (c) => `$${fmt(c.income.total)}`),
+    row('Vtas. intercompañía', (c) => `$${fmt(c.intercompany_sales ? c.intercompany_sales.revenue : 0)}`),
     row('COGS', (c) => `$${fmt(c.cogs.total)}`),
-    row('Margen Bruto', (c) => `<span class="${valClass(c.ratios.gross_margin_pct.status)}">${c.gross_margin.pct}%</span>`),
+    row('MB core', (c) => `<span class="${valClass(core(c).ratios.gross_margin_pct.status)}">${core(c).gross_margin.pct}%</span>`),
     row('Gastos Op.', (c) => `$${fmt(c.expenses.total)}`),
-    row('Margen Oper.', (c) => `<span class="${valClass(c.ratios.operating_margin_pct.status)}">${c.operating_income.pct}%</span>`, 'em'),
-    row('Score', (c) => scoreBadge(c.score), 'em'),
+    row('MO core', (c) => `<span class="${valClass(core(c).ratios.operating_margin_pct.status)}">${core(c).operating_income.pct}%</span>`, 'em'),
+    row('Score core', (c) => scoreBadge(core(c).score), 'em'),
   ].join('');
 
   return `<div class="card">

package/tools/financials/statements.js

@@ -46,9 +46,49 @@ function buildStoreFinancials(storeCode, storeName, incomeEntries, cogsEntries,
   const ebitdaAmount = round2(opAmount + da);
   const ebitdaPct = income.total > 0 ? round2((ebitdaAmount / income.total) * 100) : 0;
 
+  // ── Intercompañía: ventas de materia prima a otras tiendas (40310) y su costo
+  // directo (50110). Bajo margen (manejo 5-9%); se separan para una métrica core
+  // comparable entre tiendas (las que no venden a otras tienen 40310 = 0). ──
+  const intercoRevenue = round2(sumIncomeAccount(incomeEntries, '40310'));
+  const intercoCost = round2(cogs.accounts['50110'] || 0);
+  const intercoGm = round2(intercoRevenue - intercoCost);
+  const intercoGmPct = intercoRevenue > 0 ? round2((intercoGm / intercoRevenue) * 100) : 0;
+  const intercompany_sales = {
+    revenue: intercoRevenue,
+    cost: intercoCost,
+    gross_margin: { amount: intercoGm, pct: intercoGmPct },
+    revenue_account: '40310',
+    cost_account: '50110',
+  };
+
+  // ── CORE = P&L excluyendo intercompañía (comparable entre tiendas). El margen,
+  // ratios y score core son la métrica principal del reporte; el total queda como
+  // cifra actual. EBIT total NO cambia (get_cash_flow lo sigue usando). ──
+  const coreIncome = round2(income.total - intercoRevenue);
+  const coreCogs = round2(cogs.total - intercoCost);
+  const coreGm = round2(coreIncome - coreCogs);
+  const coreGmPct = coreIncome > 0 ? round2((coreGm / coreIncome) * 100) : 0;
+  const coreOp = round2(coreGm - expenses.total);
+  const coreOpPct = coreIncome > 0 ? round2((coreOp / coreIncome) * 100) : 0;
+  const coreEbitda = round2(coreOp + da);
+  const coreEbitdaPct = coreIncome > 0 ? round2((coreEbitda / coreIncome) * 100) : 0;
+  const coreRatios = calcRatios({ total: coreIncome }, { total: coreCogs }, expenses);
+  const coreScore = calcScore(coreRatios);
+  const core = {
+    income: { total: coreIncome },
+    cogs: { total: coreCogs },
+    gross_margin: { amount: coreGm, pct: coreGmPct },
+    operating_income: { amount: coreOp, pct: coreOpPct },
+    ebitda: { amount: coreEbitda, pct: coreEbitdaPct },
+    ratios: coreRatios,
+    score: coreScore,
+  };
+
+  // Ratios/score TOTAL (compat + base del cash flow). Insights sobre CORE — más
+  // representativo de la rentabilidad real de la operación del local.
   const ratios = calcRatios(income, cogs, expenses);
   const score = calcScore(ratios);
-  const insights = generateInsights(expenses.categories, ratios, da);
+  const insights = generateInsights(expenses.categories, coreRatios, da);
 
   return {
     store_code: storeCode,
@@ -60,6 +100,8 @@ function buildStoreFinancials(storeCode, storeName, incomeEntries, cogsEntries,
     operating_income: { amount: opAmount, pct: opPct },
     depreciation_amortization: { amount: da },
     ebitda: { amount: ebitdaAmount, pct: ebitdaPct },
+    intercompany_sales,
+    core,
     ratios,
     insights,
     score,
@@ -76,6 +118,13 @@ function computeDepreciation(cogsEntries, expenseEntries) {
   return round2(da);
 }
 
+// Σ(credit − debit) de una cuenta de ingreso específica (40000-49999 = saldo crédito).
+function sumIncomeAccount(incomeEntries, accountNumber) {
+  let sum = 0;
+  for (const e of incomeEntries) if (e.accountNumber === accountNumber) sum += (e.creditAmount || 0) - (e.debitAmount || 0);
+  return sum;
+}
+
 // ─────────────────────────────────────────────────────────────────────────────
 // fetchStoreFinancials — 3 queries BC en paralelo para una tienda
 // Devuelve { financials, raw } (raw se usa para consolidar sin re-consultar BC)
@@ -221,27 +270,33 @@ function buildComparison(current, previous, prevPeriod) {
 
   const varPct = (cur, prev) => (prev !== 0 ? round2(((cur - prev) / Math.abs(prev)) * 100) : null);
 
+  // Comparar sobre CORE (margen/EBIT/score) para datos comparables entre tiendas;
+  // income se compara sobre total (ingreso real). Fallback a total si falta `core`.
+  const curCore = current.core || current;
+  const prevCore = previous.core || previous;
+
   return {
     previous_period: prevPeriod,
+    basis: 'core',
     income: {
       current: current.income.total,
       previous: previous.income.total,
       variance_pct: varPct(current.income.total, previous.income.total),
     },
     gross_margin_pct: {
-      current: current.gross_margin.pct,
-      previous: previous.gross_margin.pct,
-      variance_pts: round2(current.gross_margin.pct - previous.gross_margin.pct),
+      current: curCore.gross_margin.pct,
+      previous: prevCore.gross_margin.pct,
+      variance_pts: round2(curCore.gross_margin.pct - prevCore.gross_margin.pct),
     },
     operating_income: {
-      current: current.operating_income.amount,
-      previous: previous.operating_income.amount,
-      variance_pct: varPct(current.operating_income.amount, previous.operating_income.amount),
+      current: curCore.operating_income.amount,
+      previous: prevCore.operating_income.amount,
+      variance_pct: varPct(curCore.operating_income.amount, prevCore.operating_income.amount),
     },
     operating_margin_pct: {
-      current: current.operating_income.pct,
-      previous: previous.operating_income.pct,
-      variance_pts: round2(current.operating_income.pct - previous.operating_income.pct),
+      current: curCore.operating_income.pct,
+      previous: prevCore.operating_income.pct,
+      variance_pts: round2(curCore.operating_income.pct - prevCore.operating_income.pct),
     },
     expenses: {
       current: current.expenses.total,
@@ -249,9 +304,9 @@ function buildComparison(current, previous, prevPeriod) {
       variance_pct: varPct(current.expenses.total, previous.expenses.total),
     },
     score: {
-      current: current.score,
-      previous: previous.score,
-      variance: current.score - previous.score,
+      current: curCore.score,
+      previous: prevCore.score,
+      variance: curCore.score - prevCore.score,
     },
   };
 }