feat: 内部事务成本按比例分摊到所有项目 + UI优化

- 内部事务成本池：非管理层用户的 时薪×投入时长，按产出秒数比例分摊
- 管理层用户提交内部事务不重复计算（已通过管理成本分摊）
- 人力成本排除内部事务提交，避免重复
- 项目管理页面隐藏"内部事务"项目
- 阶段列宽度调整适配"内部事务"四字显示

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/calculations.py

@@ -54,10 +54,11 @@ def calc_labor_cost_for_project(project_id: int, db: Session) -> float:
                 total_labor += override.override_amount
                 continue
 
-            # 这个人这天所有项目的提交
+            # 这个人这天所有项目的提交（排除内部事务，其成本单独分摊）
             day_subs = db.query(Submission).filter(
                 Submission.user_id == uid,
                 Submission.submit_date == d,
+                Submission.project_phase != PhaseGroup.INTERNAL,
             ).all()
 
             # 计算这天各项目的秒数和条数
@@ -217,6 +218,71 @@ def calc_management_cost_for_project(project_id: int, db: Session) -> float:
     return 0.0
 
 
+# ──────────────────────────── 内部事务成本分摊 ────────────────────────────
+
+def calc_internal_affairs_cost_for_project(project_id: int, db: Session) -> float:
+    """
+    计算某项目分摊的内部事务成本（培训/招聘面试等）
+    规则：
+    - 汇总"内部事务"项目下非管理层用户的 hours_spent × 时薪
+    - 管理层用户（exempt_submission=1）的成本已通过管理成本分摊，不重复计算
+    - 总池按各项目产出秒数比例分摊到所有进行中项目
+    """
+    from models import Project, ProjectStatus, Role
+
+    # 找到内部事务项目
+    internal_proj = db.query(Project).filter(Project.name == "内部事务").first()
+    if not internal_proj:
+        return 0.0
+
+    # 内部事务项目不分摊给自己
+    if project_id == internal_proj.id:
+        return 0.0
+
+    # 管理层用户 ID（exempt_submission=1），其成本已在管理成本中计算
+    exempt_role_ids = set(
+        r.id for r in db.query(Role).filter(Role.exempt_submission == 1).all()
+    )
+
+    # 汇总内部事务的总成本：非管理层用户的 hours_spent × 时薪
+    internal_subs = db.query(Submission).filter(
+        Submission.project_id == internal_proj.id,
+    ).all()
+    if not internal_subs:
+        return 0.0
+
+    total_pool = 0.0
+    user_cache = {}
+    for s in internal_subs:
+        if s.user_id not in user_cache:
+            user_cache[s.user_id] = db.query(User).filter(User.id == s.user_id).first()
+        user = user_cache[s.user_id]
+        if not user or user.daily_cost <= 0:
+            continue
+        # 跳过管理层用户（已通过管理成本分摊）
+        if user.role_id in exempt_role_ids:
+            continue
+        hourly_cost = user.daily_cost / 8
+        total_pool += (s.hours_spent or 0) * hourly_cost
+
+    if total_pool <= 0:
+        return 0.0
+
+    # 按产出秒数比例分摊（排除内部事务项目本身）
+    all_secs = db.query(sa_func.sum(Submission.total_seconds)).filter(
+        Submission.total_seconds > 0,
+        Submission.project_id != internal_proj.id,
+    ).scalar() or 0
+    proj_secs = db.query(sa_func.sum(Submission.total_seconds)).filter(
+        Submission.project_id == project_id,
+        Submission.total_seconds > 0,
+    ).scalar() or 0
+
+    if all_secs > 0:
+        return round(total_pool * proj_secs / all_secs, 2)
+    return 0.0
+
+
 # ──────────────────────────── 工作日计算工具 ────────────────────────────
 
 def _working_days_between(start_date, end_date) -> int:
@@ -497,7 +563,8 @@ def calc_project_settlement(project_id: int, db: Session) -> dict:
     outsource = calc_outsource_cost_for_project(project_id, db)
     overhead = calc_overhead_cost_for_project(project_id, db)
     management = calc_management_cost_for_project(project_id, db)
-    total_cost = labor + ai_tool + outsource + overhead + management
+    internal_affairs = calc_internal_affairs_cost_for_project(project_id, db)
+    total_cost = labor + ai_tool + outsource + overhead + management + internal_affairs
     waste = calc_waste_for_project(project_id, db)
     efficiency = calc_team_efficiency(project_id, db)
 
@@ -510,6 +577,7 @@ def calc_project_settlement(project_id: int, db: Session) -> dict:
         "outsource_cost": outsource,
         "overhead_cost": overhead,
         "management_cost": management,
+        "internal_affairs_cost": internal_affairs,
         "total_cost": round(total_cost, 2),
         **waste,
         "team_efficiency": efficiency,

frontend/src/views/Projects.vue

@@ -191,7 +191,10 @@ function stageLabel(row) {
 
 async function load() {
   loading.value = true
-  try { projects.value = await projectApi.list(filter) } finally { loading.value = false }
+  try {
+    const all = await projectApi.list(filter)
+    projects.value = all.filter(p => p.name !== '内部事务')
+  } finally { loading.value = false }
 }
 
 async function handleCreate() {

frontend/src/views/Submissions.vue

@@ -36,7 +36,7 @@
       <el-table-column prop="submit_date" label="日期" width="110" sortable />
       <el-table-column prop="user_name" label="提交人" width="80" />
       <el-table-column prop="project_name" label="项目" width="240" show-overflow-tooltip />
-      <el-table-column prop="project_phase" label="阶段" width="70" />
+      <el-table-column prop="project_phase" label="阶段" width="85" />
       <el-table-column label="工作类型" width="80">
         <template #default="{row}">
           <el-tag :type="row.work_type === '测试' ? 'warning' : row.work_type === '方案' ? 'info' : row.work_type === '修改' ? 'danger' : row.work_type === 'QC' ? 'success' : ''" size="small">{{ row.work_type }}</el-tag>