@hed-hog/operations 0.0.319 → 0.0.321

package/src/operations.service.ts

@@ -2179,9 +2179,9 @@ export class OperationsService {
          LEFT JOIN "user" u ON u.id = h.actor_user_id
         WHERE h.collaborator_id = $1
         ORDER BY h.created_at DESC`,
-      [collaboratorId]
-    );
-  }
+      [collaboratorId]
+    );
+  }
 
   async listDepartments(
     userId: number,
@@ -11254,9 +11254,9 @@ export class OperationsService {
     );
   }
 
-  async getCollaboratorCostsSummary(userId: number, collaboratorId: number) {
-    await this.getActorContext(userId);
-    const costs = await this.listCollaboratorCosts(userId, collaboratorId);
+  async getCollaboratorCostsSummary(userId: number, collaboratorId: number) {
+    await this.getActorContext(userId);
+    const costs = await this.listCollaboratorCosts(userId, collaboratorId);
 
     let monthlyTotal = 0;
     let allocatableTotal = 0;
@@ -11285,610 +11285,610 @@ export class OperationsService {
       monthlyTotal: Math.round(monthlyTotal * 100) / 100,
       allocatableTotal: Math.round(allocatableTotal * 100) / 100,
       nonAllocatableTotal: Math.round((monthlyTotal - allocatableTotal) * 100) / 100,
-      count: costs.length,
-    };
-  }
-
-  async getProjectsReport(
-    userId: number,
-    filters: {
-      from?: string;
-      to?: string;
-      status?: string;
-      client?: string;
-      scenario?: string;
-    } = {}
-  ) {
-    const actor = await this.getActorContext(userId);
-    this.ensureDirector(actor);
-
-    const currentYear = new Date().getFullYear();
-    const from = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.from ?? ''))
-      ? String(filters.from)
-      : `${currentYear}-01-01`;
-    const to = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.to ?? ''))
-      ? String(filters.to)
-      : `${currentYear}-12-31`;
-    const scenario =
-      filters.scenario === 'growth' || filters.scenario === 'conservative'
-        ? filters.scenario
-        : 'base';
-    const multiplier =
-      scenario === 'growth'
-        ? { revenue: 1.16, cost: 1.09, backlog: 1.22 }
-        : scenario === 'conservative'
-          ? { revenue: 0.9, cost: 0.96, backlog: 0.82 }
-          : { revenue: 1, cost: 1, backlog: 1 };
-
-    const params: unknown[] = [from, to];
-    const where = [
-      'p.deleted_at IS NULL',
-      '(p.end_date IS NULL OR p.end_date >= $1::date)',
-      '(p.start_date IS NULL OR p.start_date <= $2::date)',
-    ];
-    if (filters.client && filters.client !== 'all') {
-      where.push(
-        `COALESCE(NULLIF(p.client_name, ''), NULLIF(contract_record.client_name, ''), '-') = ${this.param(params, filters.client)}`
-      );
-    }
-
-    const dbRows = await this.queryRows<{
-      id: number;
-      name: string;
-      client: string | null;
-      manager: string | null;
-      squad: string | null;
-      status: string;
-      contractType: string | null;
-      startDate: string | null;
-      endDate: string | null;
-      contractedRevenue: string | null;
-      progressPercent: string | null;
-      weeklyHours: string | null;
-      actualHours: string | null;
-      billableHours: string | null;
-      openTasks: string | null;
-      backlogHours: string | null;
-      futureDeliveries: string | null;
-    }>(
-      `SELECT p.id,
-              p.name,
-              COALESCE(NULLIF(p.client_name, ''), NULLIF(contract_record.client_name, ''), '-') AS client,
-              COALESCE(NULLIF(manager_record.display_name, ''), '-') AS manager,
-              COALESCE(NULLIF(p.delivery_model::text, ''), '-') AS squad,
-              p.status::text AS status,
-              COALESCE(contract_record.billing_model::text, p.delivery_model::text, 'fixed_price') AS "contractType",
-              TO_CHAR(p.start_date, 'YYYY-MM-DD') AS "startDate",
-              TO_CHAR(p.end_date, 'YYYY-MM-DD') AS "endDate",
-              COALESCE(p.budget_amount, contract_record.budget_amount, 0)::text AS "contractedRevenue",
-              COALESCE(p.progress_percent, 0)::text AS "progressPercent",
-              COALESCE(assignment_stats.weekly_hours, 0)::text AS "weeklyHours",
-              COALESCE(time_stats.actual_hours, 0)::text AS "actualHours",
-              COALESCE(time_stats.billable_hours, 0)::text AS "billableHours",
-              COALESCE(task_stats.open_tasks, 0)::text AS "openTasks",
-              COALESCE(task_stats.backlog_hours, 0)::text AS "backlogHours",
-              COALESCE(task_stats.future_deliveries, 0)::text AS "futureDeliveries"
-         FROM operations_project p
-         LEFT JOIN operations_contract contract_record
-           ON contract_record.id = p.contract_id
-          AND contract_record.deleted_at IS NULL
-         LEFT JOIN operations_collaborator manager_record
-           ON manager_record.id = p.manager_collaborator_id
-          AND manager_record.deleted_at IS NULL
-         LEFT JOIN LATERAL (
-           SELECT COALESCE(SUM(pa.weekly_hours), 0) AS weekly_hours
-             FROM operations_project_assignment pa
-            WHERE pa.project_id = p.id
-              AND pa.deleted_at IS NULL
-              AND pa.status IN ('planned', 'active')
-         ) assignment_stats ON TRUE
-         LEFT JOIN LATERAL (
-           SELECT COALESCE(SUM(entry.hours), 0) AS actual_hours,
-                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true), 0) AS billable_hours
-             FROM operations_timesheet_entry entry
-             JOIN operations_project_assignment pa
-               ON pa.id = entry.project_assignment_id
-              AND pa.deleted_at IS NULL
-            WHERE pa.project_id = p.id
-              AND entry.deleted_at IS NULL
-              AND entry.work_date BETWEEN $1::date AND $2::date
-         ) time_stats ON TRUE
-         LEFT JOIN LATERAL (
-           SELECT COUNT(*) FILTER (WHERE task.status IN ('todo', 'doing', 'review')) AS open_tasks,
-                  COALESCE(SUM(task.estimate_hours) FILTER (WHERE task.status IN ('todo', 'doing', 'review')), 0) AS backlog_hours,
-                  COUNT(*) FILTER (WHERE task.due_date > $2::date AND task.status IN ('todo', 'doing', 'review')) AS future_deliveries
-             FROM operations_task task
-            WHERE task.project_id = p.id
-              AND task.deleted_at IS NULL
-         ) task_stats ON TRUE
-        WHERE ${where.join(' AND ')}
-        ORDER BY p.name ASC`,
-      params
-    );
-
-    const fromDate = new Date(`${from}T00:00:00`);
-    const toDate = new Date(`${to}T00:00:00`);
-    const periodWeeks = Math.max(
-      1,
-      Math.ceil((toDate.getTime() - fromDate.getTime()) / 604800000)
-    );
-    const rows = dbRows
-      .map((row) => {
-        const progress = Number(row.progressPercent ?? 0);
-        const contractedRevenue = Number(row.contractedRevenue ?? 0);
-        const recognizedRevenue = contractedRevenue * (progress / 100);
-        const actualHours = Number(row.actualHours ?? 0);
-        const plannedHours = Math.max(Number(row.weeklyHours ?? 0) * periodWeeks, actualHours);
-        const realizedCost = 0;
-        const reportStatus =
-          row.status === 'paused'
-            ? 'paused'
-            : row.status === 'at_risk'
-              ? 'attention'
-              : row.endDate && new Date(`${row.endDate}T00:00:00`) < new Date() && progress < 100
-                ? 'late'
-                : 'on_track';
-        const risk =
-          reportStatus === 'late' || (plannedHours && actualHours / plannedHours > 1)
-            ? 'alto'
-            : reportStatus === 'attention'
-              ? 'médio'
-              : 'baixo';
-
-        return {
-          id: Number(row.id),
-          name: row.name,
-          client: row.client ?? '-',
-          manager: row.manager ?? '-',
-          squad: String(row.squad ?? '-').replace(/_/g, ' '),
-          status: reportStatus,
-          contractType:
-            row.contractType === 'monthly_retainer'
-              ? 'retainer'
-              : row.contractType === 'time_and_material'
-                ? 'time_materials'
-                : 'fixed_price',
-          priority: risk === 'alto' ? 'alta' : risk === 'médio' ? 'média' : 'baixa',
-          startDate: row.startDate,
-          endDate: row.endDate,
-          contractedRevenue,
-          recognizedRevenue,
-          realizedCost,
-          forecastCost: realizedCost,
-          teamCost: realizedCost,
-          infraCost: 0,
-          licenseCost: 0,
-          thirdPartyCost: 0,
-          reworkCost: 0,
-          plannedHours,
-          actualHours,
-          billableHours: Number(row.billableHours ?? 0),
-          reworkHours: 0,
-          internalHours: Math.max(actualHours - Number(row.billableHours ?? 0), 0),
-          allocatedCapacity: plannedHours ? (actualHours / plannedHours) * 100 : 0,
-          physicalProgress: progress,
-          financialProgress: contractedRevenue ? (recognizedRevenue / contractedRevenue) * 100 : 0,
-          backlogValue: Math.max(contractedRevenue - recognizedRevenue, 0),
-          futureDeliveries: Number(row.futureDeliveries ?? 0),
-          risk,
-          recommendation:
-            risk === 'alto'
-              ? 'Revisar escopo, prazo ou capacidade alocada.'
-              : risk === 'médio'
-                ? 'Acompanhar margem, entregas e consumo de horas.'
-                : 'Manter ritmo e proteger capacidade planejada.',
-        };
-      })
-      .filter((row) => !filters.status || filters.status === 'all' || row.status === filters.status);
-
-    const summary = rows.reduce(
-      (acc, row) => {
-        acc.contractedRevenue += row.contractedRevenue;
-        acc.recognizedRevenue += row.recognizedRevenue;
-        acc.realizedCost += row.realizedCost;
-        acc.forecastCost += row.forecastCost;
-        acc.plannedHours += row.plannedHours;
-        acc.actualHours += row.actualHours;
-        acc.billableHours += row.billableHours;
-        acc.reworkHours += row.reworkHours;
-        acc.backlogValue += row.backlogValue;
-        acc.avgDeadline += row.physicalProgress;
-        acc.avgAllocation += row.allocatedCapacity;
-        acc.atRisk += row.risk === 'alto' ? 1 : 0;
-        return acc;
-      },
-      {
-        contractedRevenue: 0,
-        recognizedRevenue: 0,
-        realizedCost: 0,
-        forecastCost: 0,
-        profit: 0,
-        margin: 0,
-        plannedHours: 0,
-        actualHours: 0,
-        billableHours: 0,
-        reworkHours: 0,
-        backlogValue: 0,
-        avgDeadline: 0,
-        avgAllocation: 0,
-        atRisk: 0,
-        burnRate: 0,
-      }
-    );
-    summary.profit = summary.recognizedRevenue - summary.realizedCost;
-    summary.margin = summary.recognizedRevenue ? (summary.profit / summary.recognizedRevenue) * 100 : 0;
-    summary.avgDeadline = rows.length ? summary.avgDeadline / rows.length : 0;
-    summary.avgAllocation = rows.length ? summary.avgAllocation / rows.length : 0;
-    summary.burnRate = summary.plannedHours ? (summary.actualHours / summary.plannedHours) * 100 : 0;
-
-    const forecast = Array.from({ length: 12 }, (_, index) => {
-      const monthDate = new Date(fromDate);
-      monthDate.setMonth(fromDate.getMonth() + index);
-      const revenue = Math.round((summary.recognizedRevenue / 12) * multiplier.revenue);
-      const cost = Math.round((summary.realizedCost / 12) * multiplier.cost);
-      const profit = revenue - cost;
-      return {
-        month: monthDate.toLocaleDateString('pt-BR', { month: 'short' }).replace('.', ''),
-        revenue,
-        cost,
-        profit,
-        backlog: Math.round(Math.max(profit, 0) * multiplier.backlog),
-        planned: Math.round(summary.plannedHours / 12),
-        actual: Math.round(summary.actualHours / 12),
-      };
-    });
-
-    return {
-      filters: {
-        from,
-        to,
-        status: filters.status ?? 'all',
-        client: filters.client ?? 'all',
-        scenario,
-        clients: [...new Set(dbRows.map((row) => row.client ?? '-'))].sort(),
-      },
-      summary,
-      forecast,
-      costComposition: [
-        { name: 'Equipe', value: summary.realizedCost },
-        { name: 'Infraestrutura', value: 0 },
-        { name: 'Licenças', value: 0 },
-        { name: 'Terceiros', value: 0 },
-        { name: 'Retrabalho', value: 0 },
-      ],
-      hoursByProject: rows.map((row) => ({
-        project: row.name.split(' ').slice(0, 2).join(' '),
-        Faturável: row.billableHours,
-        Interno: row.internalHours,
-        Retrabalho: row.reworkHours,
-        Livre: Math.max(row.plannedHours - row.actualHours, 0),
-      })),
-      health: rows.map((row) => ({
-        project: row.name.split(' ').slice(0, 2).join(' '),
-        margem: Math.max(row.recognizedRevenue ? ((row.recognizedRevenue - row.realizedCost) / row.recognizedRevenue) * 100 : 0, 0),
-        prazo: row.physicalProgress,
-        alocacao: row.allocatedCapacity,
-        saude: Math.max(100 - (row.risk === 'alto' ? 28 : row.risk === 'médio' ? 14 : 0), 35),
-      })),
-      ranking: rows
-        .map((row) => ({
-          name: row.name.split(' ').slice(0, 2).join(' '),
-          Lucro: row.recognizedRevenue - row.realizedCost,
-          Custo: row.realizedCost,
-        }))
-        .sort((a, b) => b.Lucro - a.Lucro),
-      progress: forecast.map((row) => ({
-        month: row.month,
-        Planejado: row.planned,
-        Realizado: row.actual,
-      })),
-      planningCards: [
-        { title: 'Acelerar críticas', value: String(summary.atRisk), description: 'Projetos com risco alto devem receber revisão de prazo e capacidade.' },
-        { title: 'Renegociar escopo', value: Math.round(summary.backlogValue).toString(), description: 'Backlog financeiro ainda não reconhecido no período.' },
-        { title: 'Realocar equipe', value: Math.round(Math.max(summary.plannedHours - summary.actualHours, 0)).toString(), description: 'Horas planejadas ainda não consumidas.' },
-        { title: 'Priorizar margem', value: rows.filter((row) => row.recognizedRevenue > row.realizedCost).length.toString(), description: 'Projetos com contribuição positiva no recorte.' },
-      ],
-      rows,
-    };
-  }
-
-  async getCollaboratorsReport(
-    userId: number,
-    filters: {
-      from?: string;
-      to?: string;
-      department?: string;
-      contractType?: string;
-      scenario?: string;
-    } = {}
-  ) {
-    const actor = await this.getActorContext(userId);
-    this.ensureDirector(actor);
-
-    const currentYear = new Date().getFullYear();
-    const from = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.from ?? ''))
-      ? String(filters.from)
-      : `${currentYear}-01-01`;
-    const to = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.to ?? ''))
-      ? String(filters.to)
-      : `${currentYear}-12-31`;
-    const scenario =
-      filters.scenario === 'growth' || filters.scenario === 'conservative'
-        ? filters.scenario
-        : 'base';
-    const multiplier =
-      scenario === 'growth'
-        ? { revenue: 1.18, cost: 1.11, capacity: 1.08 }
-        : scenario === 'conservative'
-          ? { revenue: 0.9, cost: 0.96, capacity: 0.94 }
-          : { revenue: 1, cost: 1, capacity: 1 };
-    const params: unknown[] = [from, to];
-    const where = [
-      'c.deleted_at IS NULL',
-      '(c.joined_at IS NULL OR c.joined_at <= $2::date)',
-      '(c.left_at IS NULL OR c.left_at >= $1::date)',
-    ];
-
-    if (filters.department && filters.department !== 'all') {
-      where.push(`COALESCE(department_record.name, '-') = ${this.param(params, filters.department)}`);
-    }
-
-    if (filters.contractType && filters.contractType !== 'all') {
-      where.push(`COALESCE(collaborator_type.name, collaborator_type.slug, '-') = ${this.param(params, filters.contractType)}`);
-    }
-
-    const dbRows = await this.queryRows<{
-      id: number;
-      name: string;
-      role: string | null;
-      seniority: string | null;
-      department: string | null;
-      contractType: string | null;
-      startDate: string | null;
-      endDate: string | null;
-      weeklyCapacityHours: string | null;
-      salaryCost: string | null;
-      benefitsCost: string | null;
-      taxesCost: string | null;
-      toolsCost: string | null;
-      billableValue: string | null;
-      allocatedHours: string | null;
-      billableHours: string | null;
-      projects: string | null;
-    }>(
-      `SELECT c.id,
-              COALESCE(NULLIF(c.display_name, ''), person_record.name, c.code) AS name,
-              COALESCE(job_title_record.name, c.title, '-') AS role,
-              COALESCE(c.level_label, '-') AS seniority,
-              COALESCE(department_record.name, '-') AS department,
-              COALESCE(collaborator_type.name, collaborator_type.slug, '-') AS "contractType",
-              TO_CHAR(c.joined_at, 'YYYY-MM-DD') AS "startDate",
-              TO_CHAR(c.left_at, 'YYYY-MM-DD') AS "endDate",
-              COALESCE(c.weekly_capacity_hours, 40)::text AS "weeklyCapacityHours",
-              COALESCE(cost_stats.salary_cost, 0)::text AS "salaryCost",
-              COALESCE(cost_stats.benefits_cost, 0)::text AS "benefitsCost",
-              COALESCE(cost_stats.taxes_cost, 0)::text AS "taxesCost",
-              COALESCE(cost_stats.tools_cost, 0)::text AS "toolsCost",
-              COALESCE(value_stats.billable_value, 0)::text AS "billableValue",
-              COALESCE(value_stats.allocated_hours, 0)::text AS "allocatedHours",
-              COALESCE(value_stats.billable_hours, 0)::text AS "billableHours",
-              COALESCE(project_stats.projects, 0)::text AS projects
-         FROM operations_collaborator c
-         LEFT JOIN person person_record ON person_record.id = c.person_id
-         LEFT JOIN operations_department department_record
-           ON department_record.id = c.department_id
-          AND department_record.deleted_at IS NULL
-         LEFT JOIN operations_job_title job_title_record
-           ON job_title_record.id = c.job_title_id
-          AND job_title_record.deleted_at IS NULL
-         LEFT JOIN operations_collaborator_type collaborator_type
-           ON collaborator_type.id = c.collaborator_type_id
-          AND collaborator_type.deleted_at IS NULL
-         LEFT JOIN LATERAL (
-           SELECT COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('salario-base', 'pro-labore')), 0) AS salary_cost,
-                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('vale-refeicao', 'vale-alimentacao', 'vale-transporte', 'plano-saude', 'plano-odontologico', 'seguro-vida')), 0) AS benefits_cost,
-                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('inss-patronal', 'fgts', 'rat-fap', 'terceiros-sistema-s', 'provisao-decimo-terceiro', 'provisao-ferias')), 0) AS taxes_cost,
-                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('software-licenca', 'equipamento')), 0) AS tools_cost
-             FROM operations_collaborator_cost cost
-             LEFT JOIN operations_cost_type cost_type ON cost_type.id = cost.cost_type_id
-            WHERE cost.collaborator_id = c.id
-              AND (cost.start_date IS NULL OR cost.start_date <= $2::date)
-              AND (cost.end_date IS NULL OR cost.end_date >= $1::date)
-         ) cost_stats ON TRUE
-         LEFT JOIN LATERAL (
-           SELECT COALESCE(SUM(entry.hours), 0) AS allocated_hours,
-                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true), 0) AS billable_hours,
-                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true) * 120, 0) AS billable_value
-             FROM operations_timesheet_entry entry
-             JOIN operations_project_assignment pa
-               ON pa.id = entry.project_assignment_id
-              AND pa.deleted_at IS NULL
-            WHERE pa.collaborator_id = c.id
-              AND entry.deleted_at IS NULL
-              AND entry.work_date BETWEEN $1::date AND $2::date
-         ) value_stats ON TRUE
-         LEFT JOIN LATERAL (
-           SELECT COUNT(DISTINCT pa.project_id) AS projects
-             FROM operations_project_assignment pa
-            WHERE pa.collaborator_id = c.id
-              AND pa.deleted_at IS NULL
-              AND pa.status IN ('planned', 'active')
-         ) project_stats ON TRUE
-        WHERE ${where.join(' AND ')}
-        ORDER BY name ASC`,
-      params
-    );
-
-    const fromDate = new Date(`${from}T00:00:00`);
-    const toDate = new Date(`${to}T00:00:00`);
-    const periodWeeks = Math.max(
-      1,
-      Math.ceil((toDate.getTime() - fromDate.getTime()) / 604800000)
-    );
-    const rows = dbRows.map((row) => {
-      const salaryCost = Number(row.salaryCost ?? 0);
-      const benefitsCost = Number(row.benefitsCost ?? 0);
-      const taxesCost = Number(row.taxesCost ?? 0);
-      const toolsCost = Number(row.toolsCost ?? 0);
-      const availableHours = Number(row.weeklyCapacityHours ?? 40) * periodWeeks;
-      const allocatedHours = Number(row.allocatedHours ?? 0);
-      const billableHours = Number(row.billableHours ?? 0);
-      const allocation = availableHours ? (allocatedHours / availableHours) * 100 : 0;
-      const risk = allocation >= 98 ? 'alto' : allocation < 75 ? 'médio' : 'baixo';
-      return {
-        id: Number(row.id),
-        name: row.name,
-        role: row.role ?? '-',
-        seniority: row.seniority ?? '-',
-        department: row.department ?? '-',
-        contractType: row.contractType ?? '-',
-        startDate: row.startDate,
-        endDate: row.endDate,
-        salaryCost,
-        benefitsCost,
-        taxesCost,
-        toolsCost,
-        billableValue: Number(row.billableValue ?? 0),
-        availableHours,
-        allocatedHours,
-        billableHours,
-        internalHours: Math.max(allocatedHours - billableHours, 0),
-        overtimeHours: Math.max(allocatedHours - availableHours, 0),
-        projects: Number(row.projects ?? 0),
-        risk,
-        recommendation:
-          risk === 'alto'
-            ? 'Reduzir sobrecarga ou redistribuir entregas.'
-            : risk === 'médio'
-              ? 'Acompanhar alocação e buscar maior aproveitamento faturável.'
-              : 'Manter alocação e proteger margem.',
-      };
-    });
-
-    const summary = rows.reduce(
-      (acc, row) => {
-        acc.cost += row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost;
-        acc.salary += row.salaryCost;
-        acc.benefits += row.benefitsCost;
-        acc.taxes += row.taxesCost;
-        acc.tools += row.toolsCost;
-        acc.billableValue += row.billableValue;
-        acc.availableHours += row.availableHours;
-        acc.allocatedHours += row.allocatedHours;
-        acc.billableHours += row.billableHours;
-        acc.internalHours += row.internalHours;
-        acc.overtimeHours += row.overtimeHours;
-        acc.overloadCount += row.risk === 'alto' ? 1 : 0;
-        return acc;
-      },
-      {
-        cost: 0,
-        salary: 0,
-        benefits: 0,
-        taxes: 0,
-        tools: 0,
-        billableValue: 0,
-        profit: 0,
-        margin: 0,
-        availableHours: 0,
-        allocatedHours: 0,
-        billableHours: 0,
-        internalHours: 0,
-        overtimeHours: 0,
-        freeHours: 0,
-        allocation: 0,
-        utilization: 0,
-        overloadCount: 0,
-        hourlyCost: 0,
-      }
-    );
-    summary.profit = summary.billableValue - summary.cost;
-    summary.margin = summary.billableValue ? (summary.profit / summary.billableValue) * 100 : 0;
-    summary.freeHours = Math.max(summary.availableHours - summary.allocatedHours, 0);
-    summary.allocation = summary.availableHours ? (summary.allocatedHours / summary.availableHours) * 100 : 0;
-    summary.utilization = summary.availableHours ? (summary.billableHours / summary.availableHours) * 100 : 0;
-    summary.hourlyCost = summary.allocatedHours ? summary.cost / summary.allocatedHours : 0;
-
-    const forecast = Array.from({ length: 12 }, (_, index) => {
-      const monthDate = new Date(fromDate);
-      monthDate.setMonth(fromDate.getMonth() + index);
-      const revenue = Math.round((summary.billableValue / 12) * multiplier.revenue);
-      const cost = Math.round((summary.cost / 12) * multiplier.cost);
-      const profit = revenue - cost;
-      return {
-        month: monthDate.toLocaleDateString('pt-BR', { month: 'short' }).replace('.', ''),
-        revenue,
-        cost,
-        profit,
-        margin: revenue ? Math.round((profit / revenue) * 100) : 0,
-        capacity: Math.round((summary.allocatedHours / 12) * multiplier.capacity),
-      };
-    });
-    const departments = [...new Set(dbRows.map((row) => row.department ?? '-'))].sort();
-
-    return {
-      filters: {
-        from,
-        to,
-        department: filters.department ?? 'all',
-        contractType: filters.contractType ?? 'all',
-        scenario,
-        departments,
-        contractTypes: [...new Set(dbRows.map((row) => row.contractType ?? '-'))].sort(),
-      },
-      summary,
-      forecast,
-      costComposition: [
-        { name: 'Salários / Contratos', value: summary.salary },
-        { name: 'Benefícios', value: summary.benefits },
-        { name: 'Encargos', value: summary.taxes },
-        { name: 'Ferramentas', value: summary.tools },
-      ],
-      capacityByDepartment: departments.map((department) => {
-        const departmentRows = rows.filter((row) => row.department === department);
-        const available = departmentRows.reduce((sum, row) => sum + row.availableHours, 0);
-        const allocated = departmentRows.reduce((sum, row) => sum + row.allocatedHours, 0);
-        return {
-          department,
-          Faturável: departmentRows.reduce((sum, row) => sum + row.billableHours, 0),
-          Interno: departmentRows.reduce((sum, row) => sum + row.internalHours, 0),
-          Livre: Math.max(available - allocated, 0),
-          Sobrecarga: Math.max(allocated - available, 0),
-        };
-      }),
-      health: departments.map((department) => {
-        const departmentRows = rows.filter((row) => row.department === department);
-        const value = departmentRows.reduce((sum, row) => sum + row.billableValue, 0);
-        const cost = departmentRows.reduce((sum, row) => sum + row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost, 0);
-        const available = departmentRows.reduce((sum, row) => sum + row.availableHours, 0);
-        const allocated = departmentRows.reduce((sum, row) => sum + row.allocatedHours, 0);
-        const billable = departmentRows.reduce((sum, row) => sum + row.billableHours, 0);
-        return {
-          department,
-          margem: Math.max(value ? ((value - cost) / value) * 100 : 0, 0),
-          alocacao: available ? (allocated / available) * 100 : 0,
-          utilizacao: available ? (billable / available) * 100 : 0,
-          saude: Math.max(100 - departmentRows.filter((row) => row.risk === 'alto').length * 12, 45),
-        };
-      }),
-      ranking: rows
-        .map((row) => ({
-          name: row.name.split(' ')[0],
-          Custo: row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost,
-          Lucro: row.billableValue - (row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost),
-        }))
-        .sort((a, b) => b.Lucro - a.Lucro),
-      planningCards: [
-        { title: 'Contratar', value: String(summary.overloadCount), description: 'Pessoas em sobrecarga no recorte.' },
-        { title: 'Realocar', value: Math.round(summary.freeHours).toString(), description: 'Horas livres estimadas no período.' },
-        { title: 'Reduzir sobrecarga', value: Math.round(summary.overtimeHours).toString(), description: 'Horas acima da capacidade cadastrada.' },
-        { title: 'Aumentar venda', value: Math.round(summary.utilization).toString(), description: 'Percentual de utilização faturável.' },
-      ],
-      rows,
-    };
-  }
-
-  async deleteCollaboratorCostById(userId: number, costId: number) {
+      count: costs.length,
+    };
+  }
+
+  async getProjectsReport(
+    userId: number,
+    filters: {
+      from?: string;
+      to?: string;
+      status?: string;
+      client?: string;
+      scenario?: string;
+    } = {}
+  ) {
+    const actor = await this.getActorContext(userId);
+    this.ensureDirector(actor);
+
+    const currentYear = new Date().getFullYear();
+    const from = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.from ?? ''))
+      ? String(filters.from)
+      : `${currentYear}-01-01`;
+    const to = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.to ?? ''))
+      ? String(filters.to)
+      : `${currentYear}-12-31`;
+    const scenario =
+      filters.scenario === 'growth' || filters.scenario === 'conservative'
+        ? filters.scenario
+        : 'base';
+    const multiplier =
+      scenario === 'growth'
+        ? { revenue: 1.16, cost: 1.09, backlog: 1.22 }
+        : scenario === 'conservative'
+          ? { revenue: 0.9, cost: 0.96, backlog: 0.82 }
+          : { revenue: 1, cost: 1, backlog: 1 };
+
+    const params: unknown[] = [from, to];
+    const where = [
+      'p.deleted_at IS NULL',
+      '(p.end_date IS NULL OR p.end_date >= $1::date)',
+      '(p.start_date IS NULL OR p.start_date <= $2::date)',
+    ];
+    if (filters.client && filters.client !== 'all') {
+      where.push(
+        `COALESCE(NULLIF(p.client_name, ''), NULLIF(contract_record.client_name, ''), '-') = ${this.param(params, filters.client)}`
+      );
+    }
+
+    const dbRows = await this.queryRows<{
+      id: number;
+      name: string;
+      client: string | null;
+      manager: string | null;
+      squad: string | null;
+      status: string;
+      contractType: string | null;
+      startDate: string | null;
+      endDate: string | null;
+      contractedRevenue: string | null;
+      progressPercent: string | null;
+      weeklyHours: string | null;
+      actualHours: string | null;
+      billableHours: string | null;
+      openTasks: string | null;
+      backlogHours: string | null;
+      futureDeliveries: string | null;
+    }>(
+      `SELECT p.id,
+              p.name,
+              COALESCE(NULLIF(p.client_name, ''), NULLIF(contract_record.client_name, ''), '-') AS client,
+              COALESCE(NULLIF(manager_record.display_name, ''), '-') AS manager,
+              COALESCE(NULLIF(p.delivery_model::text, ''), '-') AS squad,
+              p.status::text AS status,
+              COALESCE(contract_record.billing_model::text, p.delivery_model::text, 'fixed_price') AS "contractType",
+              TO_CHAR(p.start_date, 'YYYY-MM-DD') AS "startDate",
+              TO_CHAR(p.end_date, 'YYYY-MM-DD') AS "endDate",
+              COALESCE(p.budget_amount, contract_record.budget_amount, 0)::text AS "contractedRevenue",
+              COALESCE(p.progress_percent, 0)::text AS "progressPercent",
+              COALESCE(assignment_stats.weekly_hours, 0)::text AS "weeklyHours",
+              COALESCE(time_stats.actual_hours, 0)::text AS "actualHours",
+              COALESCE(time_stats.billable_hours, 0)::text AS "billableHours",
+              COALESCE(task_stats.open_tasks, 0)::text AS "openTasks",
+              COALESCE(task_stats.backlog_hours, 0)::text AS "backlogHours",
+              COALESCE(task_stats.future_deliveries, 0)::text AS "futureDeliveries"
+         FROM operations_project p
+         LEFT JOIN operations_contract contract_record
+           ON contract_record.id = p.contract_id
+          AND contract_record.deleted_at IS NULL
+         LEFT JOIN operations_collaborator manager_record
+           ON manager_record.id = p.manager_collaborator_id
+          AND manager_record.deleted_at IS NULL
+         LEFT JOIN LATERAL (
+           SELECT COALESCE(SUM(pa.weekly_hours), 0) AS weekly_hours
+             FROM operations_project_assignment pa
+            WHERE pa.project_id = p.id
+              AND pa.deleted_at IS NULL
+              AND pa.status IN ('planned', 'active')
+         ) assignment_stats ON TRUE
+         LEFT JOIN LATERAL (
+           SELECT COALESCE(SUM(entry.hours), 0) AS actual_hours,
+                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true), 0) AS billable_hours
+             FROM operations_timesheet_entry entry
+             JOIN operations_project_assignment pa
+               ON pa.id = entry.project_assignment_id
+              AND pa.deleted_at IS NULL
+            WHERE pa.project_id = p.id
+              AND entry.deleted_at IS NULL
+              AND entry.work_date BETWEEN $1::date AND $2::date
+         ) time_stats ON TRUE
+         LEFT JOIN LATERAL (
+           SELECT COUNT(*) FILTER (WHERE task.status IN ('todo', 'doing', 'review')) AS open_tasks,
+                  COALESCE(SUM(task.estimate_hours) FILTER (WHERE task.status IN ('todo', 'doing', 'review')), 0) AS backlog_hours,
+                  COUNT(*) FILTER (WHERE task.due_date > $2::date AND task.status IN ('todo', 'doing', 'review')) AS future_deliveries
+             FROM operations_task task
+            WHERE task.project_id = p.id
+              AND task.deleted_at IS NULL
+         ) task_stats ON TRUE
+        WHERE ${where.join(' AND ')}
+        ORDER BY p.name ASC`,
+      params
+    );
+
+    const fromDate = new Date(`${from}T00:00:00`);
+    const toDate = new Date(`${to}T00:00:00`);
+    const periodWeeks = Math.max(
+      1,
+      Math.ceil((toDate.getTime() - fromDate.getTime()) / 604800000)
+    );
+    const rows = dbRows
+      .map((row) => {
+        const progress = Number(row.progressPercent ?? 0);
+        const contractedRevenue = Number(row.contractedRevenue ?? 0);
+        const recognizedRevenue = contractedRevenue * (progress / 100);
+        const actualHours = Number(row.actualHours ?? 0);
+        const plannedHours = Math.max(Number(row.weeklyHours ?? 0) * periodWeeks, actualHours);
+        const realizedCost = 0;
+        const reportStatus =
+          row.status === 'paused'
+            ? 'paused'
+            : row.status === 'at_risk'
+              ? 'attention'
+              : row.endDate && new Date(`${row.endDate}T00:00:00`) < new Date() && progress < 100
+                ? 'late'
+                : 'on_track';
+        const risk =
+          reportStatus === 'late' || (plannedHours && actualHours / plannedHours > 1)
+            ? 'alto'
+            : reportStatus === 'attention'
+              ? 'médio'
+              : 'baixo';
+
+        return {
+          id: Number(row.id),
+          name: row.name,
+          client: row.client ?? '-',
+          manager: row.manager ?? '-',
+          squad: String(row.squad ?? '-').replace(/_/g, ' '),
+          status: reportStatus,
+          contractType:
+            row.contractType === 'monthly_retainer'
+              ? 'retainer'
+              : row.contractType === 'time_and_material'
+                ? 'time_materials'
+                : 'fixed_price',
+          priority: risk === 'alto' ? 'alta' : risk === 'médio' ? 'média' : 'baixa',
+          startDate: row.startDate,
+          endDate: row.endDate,
+          contractedRevenue,
+          recognizedRevenue,
+          realizedCost,
+          forecastCost: realizedCost,
+          teamCost: realizedCost,
+          infraCost: 0,
+          licenseCost: 0,
+          thirdPartyCost: 0,
+          reworkCost: 0,
+          plannedHours,
+          actualHours,
+          billableHours: Number(row.billableHours ?? 0),
+          reworkHours: 0,
+          internalHours: Math.max(actualHours - Number(row.billableHours ?? 0), 0),
+          allocatedCapacity: plannedHours ? (actualHours / plannedHours) * 100 : 0,
+          physicalProgress: progress,
+          financialProgress: contractedRevenue ? (recognizedRevenue / contractedRevenue) * 100 : 0,
+          backlogValue: Math.max(contractedRevenue - recognizedRevenue, 0),
+          futureDeliveries: Number(row.futureDeliveries ?? 0),
+          risk,
+          recommendation:
+            risk === 'alto'
+              ? 'Revisar escopo, prazo ou capacidade alocada.'
+              : risk === 'médio'
+                ? 'Acompanhar margem, entregas e consumo de horas.'
+                : 'Manter ritmo e proteger capacidade planejada.',
+        };
+      })
+      .filter((row) => !filters.status || filters.status === 'all' || row.status === filters.status);
+
+    const summary = rows.reduce(
+      (acc, row) => {
+        acc.contractedRevenue += row.contractedRevenue;
+        acc.recognizedRevenue += row.recognizedRevenue;
+        acc.realizedCost += row.realizedCost;
+        acc.forecastCost += row.forecastCost;
+        acc.plannedHours += row.plannedHours;
+        acc.actualHours += row.actualHours;
+        acc.billableHours += row.billableHours;
+        acc.reworkHours += row.reworkHours;
+        acc.backlogValue += row.backlogValue;
+        acc.avgDeadline += row.physicalProgress;
+        acc.avgAllocation += row.allocatedCapacity;
+        acc.atRisk += row.risk === 'alto' ? 1 : 0;
+        return acc;
+      },
+      {
+        contractedRevenue: 0,
+        recognizedRevenue: 0,
+        realizedCost: 0,
+        forecastCost: 0,
+        profit: 0,
+        margin: 0,
+        plannedHours: 0,
+        actualHours: 0,
+        billableHours: 0,
+        reworkHours: 0,
+        backlogValue: 0,
+        avgDeadline: 0,
+        avgAllocation: 0,
+        atRisk: 0,
+        burnRate: 0,
+      }
+    );
+    summary.profit = summary.recognizedRevenue - summary.realizedCost;
+    summary.margin = summary.recognizedRevenue ? (summary.profit / summary.recognizedRevenue) * 100 : 0;
+    summary.avgDeadline = rows.length ? summary.avgDeadline / rows.length : 0;
+    summary.avgAllocation = rows.length ? summary.avgAllocation / rows.length : 0;
+    summary.burnRate = summary.plannedHours ? (summary.actualHours / summary.plannedHours) * 100 : 0;
+
+    const forecast = Array.from({ length: 12 }, (_, index) => {
+      const monthDate = new Date(fromDate);
+      monthDate.setMonth(fromDate.getMonth() + index);
+      const revenue = Math.round((summary.recognizedRevenue / 12) * multiplier.revenue);
+      const cost = Math.round((summary.realizedCost / 12) * multiplier.cost);
+      const profit = revenue - cost;
+      return {
+        month: monthDate.toLocaleDateString('pt-BR', { month: 'short' }).replace('.', ''),
+        revenue,
+        cost,
+        profit,
+        backlog: Math.round(Math.max(profit, 0) * multiplier.backlog),
+        planned: Math.round(summary.plannedHours / 12),
+        actual: Math.round(summary.actualHours / 12),
+      };
+    });
+
+    return {
+      filters: {
+        from,
+        to,
+        status: filters.status ?? 'all',
+        client: filters.client ?? 'all',
+        scenario,
+        clients: [...new Set(dbRows.map((row) => row.client ?? '-'))].sort(),
+      },
+      summary,
+      forecast,
+      costComposition: [
+        { name: 'Equipe', value: summary.realizedCost },
+        { name: 'Infraestrutura', value: 0 },
+        { name: 'Licenças', value: 0 },
+        { name: 'Terceiros', value: 0 },
+        { name: 'Retrabalho', value: 0 },
+      ],
+      hoursByProject: rows.map((row) => ({
+        project: row.name.split(' ').slice(0, 2).join(' '),
+        Faturável: row.billableHours,
+        Interno: row.internalHours,
+        Retrabalho: row.reworkHours,
+        Livre: Math.max(row.plannedHours - row.actualHours, 0),
+      })),
+      health: rows.map((row) => ({
+        project: row.name.split(' ').slice(0, 2).join(' '),
+        margem: Math.max(row.recognizedRevenue ? ((row.recognizedRevenue - row.realizedCost) / row.recognizedRevenue) * 100 : 0, 0),
+        prazo: row.physicalProgress,
+        alocacao: row.allocatedCapacity,
+        saude: Math.max(100 - (row.risk === 'alto' ? 28 : row.risk === 'médio' ? 14 : 0), 35),
+      })),
+      ranking: rows
+        .map((row) => ({
+          name: row.name.split(' ').slice(0, 2).join(' '),
+          Lucro: row.recognizedRevenue - row.realizedCost,
+          Custo: row.realizedCost,
+        }))
+        .sort((a, b) => b.Lucro - a.Lucro),
+      progress: forecast.map((row) => ({
+        month: row.month,
+        Planejado: row.planned,
+        Realizado: row.actual,
+      })),
+      planningCards: [
+        { title: 'Acelerar críticas', value: String(summary.atRisk), description: 'Projetos com risco alto devem receber revisão de prazo e capacidade.' },
+        { title: 'Renegociar escopo', value: Math.round(summary.backlogValue).toString(), description: 'Backlog financeiro ainda não reconhecido no período.' },
+        { title: 'Realocar equipe', value: Math.round(Math.max(summary.plannedHours - summary.actualHours, 0)).toString(), description: 'Horas planejadas ainda não consumidas.' },
+        { title: 'Priorizar margem', value: rows.filter((row) => row.recognizedRevenue > row.realizedCost).length.toString(), description: 'Projetos com contribuição positiva no recorte.' },
+      ],
+      rows,
+    };
+  }
+
+  async getCollaboratorsReport(
+    userId: number,
+    filters: {
+      from?: string;
+      to?: string;
+      department?: string;
+      contractType?: string;
+      scenario?: string;
+    } = {}
+  ) {
+    const actor = await this.getActorContext(userId);
+    this.ensureDirector(actor);
+
+    const currentYear = new Date().getFullYear();
+    const from = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.from ?? ''))
+      ? String(filters.from)
+      : `${currentYear}-01-01`;
+    const to = /^\d{4}-\d{2}-\d{2}$/.test(String(filters.to ?? ''))
+      ? String(filters.to)
+      : `${currentYear}-12-31`;
+    const scenario =
+      filters.scenario === 'growth' || filters.scenario === 'conservative'
+        ? filters.scenario
+        : 'base';
+    const multiplier =
+      scenario === 'growth'
+        ? { revenue: 1.18, cost: 1.11, capacity: 1.08 }
+        : scenario === 'conservative'
+          ? { revenue: 0.9, cost: 0.96, capacity: 0.94 }
+          : { revenue: 1, cost: 1, capacity: 1 };
+    const params: unknown[] = [from, to];
+    const where = [
+      'c.deleted_at IS NULL',
+      '(c.joined_at IS NULL OR c.joined_at <= $2::date)',
+      '(c.left_at IS NULL OR c.left_at >= $1::date)',
+    ];
+
+    if (filters.department && filters.department !== 'all') {
+      where.push(`COALESCE(department_record.name, '-') = ${this.param(params, filters.department)}`);
+    }
+
+    if (filters.contractType && filters.contractType !== 'all') {
+      where.push(`COALESCE(collaborator_type.name, collaborator_type.slug, '-') = ${this.param(params, filters.contractType)}`);
+    }
+
+    const dbRows = await this.queryRows<{
+      id: number;
+      name: string;
+      role: string | null;
+      seniority: string | null;
+      department: string | null;
+      contractType: string | null;
+      startDate: string | null;
+      endDate: string | null;
+      weeklyCapacityHours: string | null;
+      salaryCost: string | null;
+      benefitsCost: string | null;
+      taxesCost: string | null;
+      toolsCost: string | null;
+      billableValue: string | null;
+      allocatedHours: string | null;
+      billableHours: string | null;
+      projects: string | null;
+    }>(
+      `SELECT c.id,
+              COALESCE(NULLIF(c.display_name, ''), person_record.name, c.code) AS name,
+              COALESCE(job_title_record.name, c.title, '-') AS role,
+              COALESCE(c.level_label, '-') AS seniority,
+              COALESCE(department_record.name, '-') AS department,
+              COALESCE(collaborator_type.name, collaborator_type.slug, '-') AS "contractType",
+              TO_CHAR(c.joined_at, 'YYYY-MM-DD') AS "startDate",
+              TO_CHAR(c.left_at, 'YYYY-MM-DD') AS "endDate",
+              COALESCE(c.weekly_capacity_hours, 40)::text AS "weeklyCapacityHours",
+              COALESCE(cost_stats.salary_cost, 0)::text AS "salaryCost",
+              COALESCE(cost_stats.benefits_cost, 0)::text AS "benefitsCost",
+              COALESCE(cost_stats.taxes_cost, 0)::text AS "taxesCost",
+              COALESCE(cost_stats.tools_cost, 0)::text AS "toolsCost",
+              COALESCE(value_stats.billable_value, 0)::text AS "billableValue",
+              COALESCE(value_stats.allocated_hours, 0)::text AS "allocatedHours",
+              COALESCE(value_stats.billable_hours, 0)::text AS "billableHours",
+              COALESCE(project_stats.projects, 0)::text AS projects
+         FROM operations_collaborator c
+         LEFT JOIN person person_record ON person_record.id = c.person_id
+         LEFT JOIN operations_department department_record
+           ON department_record.id = c.department_id
+          AND department_record.deleted_at IS NULL
+         LEFT JOIN operations_job_title job_title_record
+           ON job_title_record.id = c.job_title_id
+          AND job_title_record.deleted_at IS NULL
+         LEFT JOIN operations_collaborator_type collaborator_type
+           ON collaborator_type.id = c.collaborator_type_id
+          AND collaborator_type.deleted_at IS NULL
+         LEFT JOIN LATERAL (
+           SELECT COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('salario-base', 'pro-labore')), 0) AS salary_cost,
+                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('vale-refeicao', 'vale-alimentacao', 'vale-transporte', 'plano-saude', 'plano-odontologico', 'seguro-vida')), 0) AS benefits_cost,
+                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('inss-patronal', 'fgts', 'rat-fap', 'terceiros-sistema-s', 'provisao-decimo-terceiro', 'provisao-ferias')), 0) AS taxes_cost,
+                  COALESCE(SUM(cost.amount) FILTER (WHERE cost.recurrence::text = 'monthly' AND cost_type.slug IN ('software-licenca', 'equipamento')), 0) AS tools_cost
+             FROM operations_collaborator_cost cost
+             LEFT JOIN operations_cost_type cost_type ON cost_type.id = cost.cost_type_id
+            WHERE cost.collaborator_id = c.id
+              AND (cost.start_date IS NULL OR cost.start_date <= $2::date)
+              AND (cost.end_date IS NULL OR cost.end_date >= $1::date)
+         ) cost_stats ON TRUE
+         LEFT JOIN LATERAL (
+           SELECT COALESCE(SUM(entry.hours), 0) AS allocated_hours,
+                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true), 0) AS billable_hours,
+                  COALESCE(SUM(entry.hours) FILTER (WHERE pa.is_billable = true) * 120, 0) AS billable_value
+             FROM operations_timesheet_entry entry
+             JOIN operations_project_assignment pa
+               ON pa.id = entry.project_assignment_id
+              AND pa.deleted_at IS NULL
+            WHERE pa.collaborator_id = c.id
+              AND entry.deleted_at IS NULL
+              AND entry.work_date BETWEEN $1::date AND $2::date
+         ) value_stats ON TRUE
+         LEFT JOIN LATERAL (
+           SELECT COUNT(DISTINCT pa.project_id) AS projects
+             FROM operations_project_assignment pa
+            WHERE pa.collaborator_id = c.id
+              AND pa.deleted_at IS NULL
+              AND pa.status IN ('planned', 'active')
+         ) project_stats ON TRUE
+        WHERE ${where.join(' AND ')}
+        ORDER BY name ASC`,
+      params
+    );
+
+    const fromDate = new Date(`${from}T00:00:00`);
+    const toDate = new Date(`${to}T00:00:00`);
+    const periodWeeks = Math.max(
+      1,
+      Math.ceil((toDate.getTime() - fromDate.getTime()) / 604800000)
+    );
+    const rows = dbRows.map((row) => {
+      const salaryCost = Number(row.salaryCost ?? 0);
+      const benefitsCost = Number(row.benefitsCost ?? 0);
+      const taxesCost = Number(row.taxesCost ?? 0);
+      const toolsCost = Number(row.toolsCost ?? 0);
+      const availableHours = Number(row.weeklyCapacityHours ?? 40) * periodWeeks;
+      const allocatedHours = Number(row.allocatedHours ?? 0);
+      const billableHours = Number(row.billableHours ?? 0);
+      const allocation = availableHours ? (allocatedHours / availableHours) * 100 : 0;
+      const risk = allocation >= 98 ? 'alto' : allocation < 75 ? 'médio' : 'baixo';
+      return {
+        id: Number(row.id),
+        name: row.name,
+        role: row.role ?? '-',
+        seniority: row.seniority ?? '-',
+        department: row.department ?? '-',
+        contractType: row.contractType ?? '-',
+        startDate: row.startDate,
+        endDate: row.endDate,
+        salaryCost,
+        benefitsCost,
+        taxesCost,
+        toolsCost,
+        billableValue: Number(row.billableValue ?? 0),
+        availableHours,
+        allocatedHours,
+        billableHours,
+        internalHours: Math.max(allocatedHours - billableHours, 0),
+        overtimeHours: Math.max(allocatedHours - availableHours, 0),
+        projects: Number(row.projects ?? 0),
+        risk,
+        recommendation:
+          risk === 'alto'
+            ? 'Reduzir sobrecarga ou redistribuir entregas.'
+            : risk === 'médio'
+              ? 'Acompanhar alocação e buscar maior aproveitamento faturável.'
+              : 'Manter alocação e proteger margem.',
+      };
+    });
+
+    const summary = rows.reduce(
+      (acc, row) => {
+        acc.cost += row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost;
+        acc.salary += row.salaryCost;
+        acc.benefits += row.benefitsCost;
+        acc.taxes += row.taxesCost;
+        acc.tools += row.toolsCost;
+        acc.billableValue += row.billableValue;
+        acc.availableHours += row.availableHours;
+        acc.allocatedHours += row.allocatedHours;
+        acc.billableHours += row.billableHours;
+        acc.internalHours += row.internalHours;
+        acc.overtimeHours += row.overtimeHours;
+        acc.overloadCount += row.risk === 'alto' ? 1 : 0;
+        return acc;
+      },
+      {
+        cost: 0,
+        salary: 0,
+        benefits: 0,
+        taxes: 0,
+        tools: 0,
+        billableValue: 0,
+        profit: 0,
+        margin: 0,
+        availableHours: 0,
+        allocatedHours: 0,
+        billableHours: 0,
+        internalHours: 0,
+        overtimeHours: 0,
+        freeHours: 0,
+        allocation: 0,
+        utilization: 0,
+        overloadCount: 0,
+        hourlyCost: 0,
+      }
+    );
+    summary.profit = summary.billableValue - summary.cost;
+    summary.margin = summary.billableValue ? (summary.profit / summary.billableValue) * 100 : 0;
+    summary.freeHours = Math.max(summary.availableHours - summary.allocatedHours, 0);
+    summary.allocation = summary.availableHours ? (summary.allocatedHours / summary.availableHours) * 100 : 0;
+    summary.utilization = summary.availableHours ? (summary.billableHours / summary.availableHours) * 100 : 0;
+    summary.hourlyCost = summary.allocatedHours ? summary.cost / summary.allocatedHours : 0;
+
+    const forecast = Array.from({ length: 12 }, (_, index) => {
+      const monthDate = new Date(fromDate);
+      monthDate.setMonth(fromDate.getMonth() + index);
+      const revenue = Math.round((summary.billableValue / 12) * multiplier.revenue);
+      const cost = Math.round((summary.cost / 12) * multiplier.cost);
+      const profit = revenue - cost;
+      return {
+        month: monthDate.toLocaleDateString('pt-BR', { month: 'short' }).replace('.', ''),
+        revenue,
+        cost,
+        profit,
+        margin: revenue ? Math.round((profit / revenue) * 100) : 0,
+        capacity: Math.round((summary.allocatedHours / 12) * multiplier.capacity),
+      };
+    });
+    const departments = [...new Set(dbRows.map((row) => row.department ?? '-'))].sort();
+
+    return {
+      filters: {
+        from,
+        to,
+        department: filters.department ?? 'all',
+        contractType: filters.contractType ?? 'all',
+        scenario,
+        departments,
+        contractTypes: [...new Set(dbRows.map((row) => row.contractType ?? '-'))].sort(),
+      },
+      summary,
+      forecast,
+      costComposition: [
+        { name: 'Salários / Contratos', value: summary.salary },
+        { name: 'Benefícios', value: summary.benefits },
+        { name: 'Encargos', value: summary.taxes },
+        { name: 'Ferramentas', value: summary.tools },
+      ],
+      capacityByDepartment: departments.map((department) => {
+        const departmentRows = rows.filter((row) => row.department === department);
+        const available = departmentRows.reduce((sum, row) => sum + row.availableHours, 0);
+        const allocated = departmentRows.reduce((sum, row) => sum + row.allocatedHours, 0);
+        return {
+          department,
+          Faturável: departmentRows.reduce((sum, row) => sum + row.billableHours, 0),
+          Interno: departmentRows.reduce((sum, row) => sum + row.internalHours, 0),
+          Livre: Math.max(available - allocated, 0),
+          Sobrecarga: Math.max(allocated - available, 0),
+        };
+      }),
+      health: departments.map((department) => {
+        const departmentRows = rows.filter((row) => row.department === department);
+        const value = departmentRows.reduce((sum, row) => sum + row.billableValue, 0);
+        const cost = departmentRows.reduce((sum, row) => sum + row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost, 0);
+        const available = departmentRows.reduce((sum, row) => sum + row.availableHours, 0);
+        const allocated = departmentRows.reduce((sum, row) => sum + row.allocatedHours, 0);
+        const billable = departmentRows.reduce((sum, row) => sum + row.billableHours, 0);
+        return {
+          department,
+          margem: Math.max(value ? ((value - cost) / value) * 100 : 0, 0),
+          alocacao: available ? (allocated / available) * 100 : 0,
+          utilizacao: available ? (billable / available) * 100 : 0,
+          saude: Math.max(100 - departmentRows.filter((row) => row.risk === 'alto').length * 12, 45),
+        };
+      }),
+      ranking: rows
+        .map((row) => ({
+          name: row.name.split(' ')[0],
+          Custo: row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost,
+          Lucro: row.billableValue - (row.salaryCost + row.benefitsCost + row.taxesCost + row.toolsCost),
+        }))
+        .sort((a, b) => b.Lucro - a.Lucro),
+      planningCards: [
+        { title: 'Contratar', value: String(summary.overloadCount), description: 'Pessoas em sobrecarga no recorte.' },
+        { title: 'Realocar', value: Math.round(summary.freeHours).toString(), description: 'Horas livres estimadas no período.' },
+        { title: 'Reduzir sobrecarga', value: Math.round(summary.overtimeHours).toString(), description: 'Horas acima da capacidade cadastrada.' },
+        { title: 'Aumentar venda', value: Math.round(summary.utilization).toString(), description: 'Percentual de utilização faturável.' },
+      ],
+      rows,
+    };
+  }
+
+  async deleteCollaboratorCostById(userId: number, costId: number) {
     const actor = await this.getActorContext(userId);
     this.ensureDirector(actor);