Implementa regras de investimento por empresa com dupla aprovacao

app/Http/Controllers/BudgetController.php

@@ -45,10 +45,11 @@ class BudgetController extends Controller
     {
         $this->access($request);
         $data = $request->validate(['cost_center_id' => ['required', 'integer', Rule::exists('cost_centers', 'id')->where('tenant_id', $request->user()->tenant_id)], 'year' => 'required|integer|min:2026|max:2100', 'includes_tax' => 'required|boolean', 'amount' => ['required', 'regex:/^\d{1,12}(\.\d{1,2})?$/'], 'reason' => 'required|string|max:4000']);
-        DB::transaction(function () use ($request, $data) {
+        $kind = $request->validate(['kind' => ['sometimes', Rule::in(['operating', 'investment'])]])['kind'] ?? 'operating';
+        DB::transaction(function () use ($request, $data, $kind) {
             app(ConflictGuard::class)->lockCompany($request->user());
             abort_if(Budget::query()->where('cost_center_id', $data['cost_center_id'])->where('year', $data['year'])->exists(), 409, 'Já existe dotação para este centro e exercício.');
-            $budget = Budget::query()->create(['tenant_id' => $request->user()->tenant_id, 'created_by' => $request->user()->id, 'cost_center_id' => $data['cost_center_id'], 'year' => $data['year'], 'includes_tax' => $data['includes_tax'], 'amount_minor' => BigDecimal::of($data['amount'])->multipliedBy(100)->toInt(), 'reason' => $data['reason']]);
+            $budget = Budget::query()->create(['tenant_id' => $request->user()->tenant_id, 'created_by' => $request->user()->id, 'cost_center_id' => $data['cost_center_id'], 'year' => $data['year'], 'kind' => $kind, 'includes_tax' => $data['includes_tax'], 'amount_minor' => BigDecimal::of($data['amount'])->multipliedBy(100)->toInt(), 'reason' => $data['reason']]);
             app(RequisitionWorkflow::class)->audit($request->user(), 'budget.created', null, null, $budget->toArray());
         });
 

app/Http/Controllers/InvestmentPolicyController.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Enums\PurchasingRole;
+use App\Models\InvestmentPolicy;
+use App\Models\InvestmentPolicyReview;
+use App\Services\InvestmentWorkflow;
+use Illuminate\Http\RedirectResponse;
+use Illuminate\Http\Request;
+use Inertia\Inertia;
+use Inertia\Response;
+
+class InvestmentPolicyController extends Controller
+{
+    public function index(Request $request, InvestmentWorkflow $workflow): Response
+    {
+        abort_unless(in_array($request->user()->purchasing_role, [PurchasingRole::Admin, PurchasingRole::Finance, PurchasingRole::Procurement]), 403);
+        $current = $workflow->current();
+
+        return Inertia::render('investment/index', ['policies' => InvestmentPolicy::query()->latest('revision')->get(), 'reviews' => InvestmentPolicyReview::query()->orderBy('id')->get(), 'currentPolicyId' => $current && $current->valid_until >= today()->format('Y-m-d') ? $current->id : null, 'canManage' => $request->user()->purchasing_role === PurchasingRole::Admin]);
+    }
+
+    public function store(Request $request, InvestmentWorkflow $workflow): RedirectResponse
+    {
+        abort_unless($request->user()->purchasing_role === PurchasingRole::Admin, 403);
+        $data = $request->validate(['previous_id' => 'required|integer|min:0', 'mode' => 'required|in:ceiling', 'scope' => 'required|in:process_total', 'currency' => 'required|in:MZN', 'ceiling' => ['required', 'regex:/^\d{1,12}(\.\d{1,2})?$/'], 'includes_tax' => 'required|boolean', 'valid_from' => 'required|date_format:Y-m-d', 'valid_until' => 'required|date_format:Y-m-d|after_or_equal:valid_from', 'reason' => 'required|string|max:4000']);
+        $workflow->propose($request->user(), $data);
+
+        return back();
+    }
+
+    public function review(Request $request, InvestmentPolicy $policy, InvestmentWorkflow $workflow): RedirectResponse
+    {
+        $data = $request->validate(['decision' => 'required|in:approved,rejected', 'reason' => 'required|string|max:4000']);
+        $workflow->review($request->user(), $policy, $data['decision'], $data['reason']);
+
+        return back();
+    }
+}

app/Models/Budget.php

@@ -10,6 +10,7 @@ use Illuminate\Database\Eloquent\Model;
  * @property int $amount_minor
  * @property int $created_by
  * @property int|null $approved_by
+ * @property string $kind
  */
 class Budget extends Model
 {

app/Models/InvestmentPolicy.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Models;
+
+use App\Models\Concerns\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+/** @property int $id
+ * @property int $tenant_id
+ * @property int $created_by
+ * @property int $revision
+ * @property string $status
+ */
+class InvestmentPolicy extends Model
+{
+    use BelongsToTenant;
+
+    protected $guarded = ['id'];
+
+    protected $attributes = ['status' => 'pending'];
+
+    protected function casts(): array
+    {
+        return ['includes_tax' => 'boolean', 'ceiling_minor' => 'integer'];
+    }
+
+    protected static function booted(): void
+    {
+        static::updating(function (InvestmentPolicy $policy) {
+            if ($policy->getRawOriginal('status') !== 'pending' || array_diff(array_keys($policy->getDirty()), ['status', 'decided_at', 'updated_at']) !== []) {
+                throw new \LogicException('Preservar os parâmetros e as decisões da regra.');
+            }
+        });
+        static::deleting(fn () => throw new \LogicException('Preservar versões de investimento.'));
+    }
+}

app/Models/InvestmentPolicyReview.php

@@ -0,0 +1,16 @@
+<?php
+
+namespace App\Models;
+
+use App\Models\Concerns\AppendOnlyInventoryRecord;
+use App\Models\Concerns\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class InvestmentPolicyReview extends Model
+{
+    use AppendOnlyInventoryRecord, BelongsToTenant;
+
+    public $timestamps = false;
+
+    protected $guarded = ['id'];
+}

app/Models/PurchaseAward.php

@@ -16,6 +16,7 @@ use Illuminate\Database\Eloquent\Relations\HasMany;
  * @property string $comparison_hash
  * @property array<string, mixed> $approval_snapshot
  * @property list<array<string, mixed>> $decision_matrix
+ * @property array<string,mixed>|null $investment_snapshot
  */
 class PurchaseAward extends Model
 {
@@ -25,7 +26,7 @@ class PurchaseAward extends Model
 
     protected function casts(): array
     {
-        return ['approval_snapshot' => 'array', 'decision_matrix' => 'array', 'delivery_date' => 'date:Y-m-d'];
+        return ['approval_snapshot' => 'array', 'decision_matrix' => 'array', 'investment_snapshot' => 'array', 'delivery_date' => 'date:Y-m-d'];
     }
 
     /** @return HasMany<PurchaseAwardApproval, $this> */

app/Services/BudgetWorkflow.php

@@ -30,6 +30,10 @@ class BudgetWorkflow
         if (! $budget) {
             return null;
         }
+        $requiredKind = $request->items()->where('purchase_type', 'equipment')->exists() ? 'investment' : 'operating';
+        if ($budget->kind !== $requiredKind) {
+            throw ValidationException::withMessages(['budget' => 'A dotação deve ter a classificação explícita adequada: investimento para processos com equipamento; corrente para os restantes.']);
+        }
         if (! $budget->approved_by || ($kind !== 'release' && (int) $budget->year !== now()->year)) {
             throw ValidationException::withMessages(['budget' => 'Dotação pendente de aprovação ou exercício encerrado.']);
         }

app/Services/InvestmentWorkflow.php

@@ -0,0 +1,122 @@
+<?php
+
+namespace App\Services;
+
+use App\Enums\PurchasingRole;
+use App\Models\Budget;
+use App\Models\BudgetEntry;
+use App\Models\InvestmentPolicy;
+use App\Models\InvestmentPolicyReview;
+use App\Models\Quotation;
+use App\Models\Requisition;
+use App\Models\TechnicalReview;
+use App\Models\User;
+use Brick\Math\BigDecimal;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\ValidationException;
+
+class InvestmentWorkflow
+{
+    private function admin(User $user): void
+    {
+        abort_unless(auth()->id() === $user->id && $user->tenant_id !== null && $user->purchasing_role === PurchasingRole::Admin, 403);
+    }
+
+    /** @param array<string,mixed> $data */
+    public function propose(User $user, array $data): InvestmentPolicy
+    {
+        $this->admin($user);
+
+        return DB::transaction(function () use ($user, $data) {
+            app(ConflictGuard::class)->lockCompany($user);
+            $user = User::query()->where('tenant_id', $user->tenant_id)->lockForUpdate()->findOrFail($user->id);
+            $this->admin($user);
+            $latest = InvestmentPolicy::query()->latest('revision')->first();
+            if ((int) $data['previous_id'] !== ($latest->id ?? 0) || $data['mode'] !== 'ceiling' || $data['scope'] !== 'process_total' || $data['currency'] !== 'MZN') {
+                throw ValidationException::withMessages(['investment' => 'Versão desactualizada ou regra não suportada. Não se presume um circuito de excepção.']);
+            }
+            $policy = InvestmentPolicy::query()->create(['tenant_id' => $user->tenant_id, 'created_by' => $user->id, 'revision' => ($latest->revision ?? 0) + 1, 'mode' => $data['mode'], 'scope' => $data['scope'], 'currency' => $data['currency'], 'ceiling_minor' => BigDecimal::of((string) $data['ceiling'])->multipliedBy(100)->toScale(0)->toInt(), 'includes_tax' => $data['includes_tax'], 'valid_from' => $data['valid_from'], 'valid_until' => $data['valid_until'], 'reason' => $data['reason']]);
+            app(RequisitionWorkflow::class)->audit($user, 'investment.proposed', null, null, $policy->toArray());
+
+            return $policy;
+        });
+    }
+
+    public function review(User $user, InvestmentPolicy $policy, string $decision, string $reason): void
+    {
+        $this->admin($user);
+        abort_unless($policy->tenant_id === $user->tenant_id && $policy->created_by !== $user->id, 403);
+        if (! in_array($decision, ['approved', 'rejected']) || trim($reason) === '') {
+            throw ValidationException::withMessages(['investment' => 'Decisão e fundamento obrigatórios.']);
+        }
+        DB::transaction(function () use ($user, $policy, $decision, $reason) {
+            app(ConflictGuard::class)->lockCompany($user);
+            $user = User::query()->where('tenant_id', $user->tenant_id)->lockForUpdate()->findOrFail($user->id);
+            $this->admin($user);
+            $policy = InvestmentPolicy::query()->lockForUpdate()->findOrFail($policy->id);
+            $existing = InvestmentPolicyReview::query()->where('investment_policy_id', $policy->id)->where('reviewed_by', $user->id)->first();
+            if ($existing) {
+                if ($existing->decision !== $decision || $existing->reason !== $reason) {
+                    throw ValidationException::withMessages(['investment' => 'Decisão anterior imutável.']);
+                }
+
+                return;
+            }
+            if ($policy->status !== 'pending' || InvestmentPolicy::query()->max('revision') !== $policy->revision) {
+                throw ValidationException::withMessages(['investment' => 'Versão decidida ou substituída por proposta mais recente.']);
+            }
+            if ($decision === 'approved') {
+                $ids = InvestmentPolicyReview::query()->where('investment_policy_id', $policy->id)->where('decision', 'approved')->pluck('reviewed_by')->push($policy->created_by)->push($user->id)->unique();
+                $actors = User::query()->where('tenant_id', $user->tenant_id)->whereIn('id', $ids)->orderBy('id')->lockForUpdate()->get();
+                if ($actors->count() !== $ids->count() || $actors->contains(fn (User $actor) => $actor->purchasing_role !== PurchasingRole::Admin)) {
+                    throw ValidationException::withMessages(['investment' => 'Proponente e validadores devem continuar elegíveis até à publicação.']);
+                }
+            }
+            InvestmentPolicyReview::query()->create(['tenant_id' => $user->tenant_id, 'investment_policy_id' => $policy->id, 'reviewed_by' => $user->id, 'decision' => $decision, 'reason' => $reason, 'created_at' => now()]);
+            if ($decision === 'rejected') {
+                $policy->update(['status' => 'rejected', 'decided_at' => now()]);
+            } elseif (InvestmentPolicyReview::query()->where('investment_policy_id', $policy->id)->where('decision', 'approved')->count() === 2) {
+                $policy->update(['status' => 'approved', 'decided_at' => now()]);
+            }
+            app(RequisitionWorkflow::class)->audit($user, 'investment.'.$decision, null, null, ['policy_id' => $policy->id, 'status' => $policy->status]);
+        });
+    }
+
+    public function current(): ?InvestmentPolicy
+    {
+        return InvestmentPolicy::query()->where('status', 'approved')->where('valid_from', '<=', today()->format('Y-m-d'))->latest('revision')->first();
+    }
+
+    public function requireCurrent(): InvestmentPolicy
+    {
+        $policy = $this->current();
+        if (! $policy || $policy->valid_until < today()->format('Y-m-d') || $policy->mode !== 'ceiling' || $policy->scope !== 'process_total' || $policy->currency !== 'MZN') {
+            throw ValidationException::withMessages(['purchase_type' => 'É necessária regra de investimento própria, com duas aprovações administrativas e vigência válida. Sem regra aplicável, adjudicação e emissão de equipamento bloqueadas.']);
+        }
+
+        return $policy;
+    }
+
+    /** @return array<string,mixed>|null */
+    public function check(Requisition $request, Quotation $quotation): ?array
+    {
+        if (! $request->items()->where('purchase_type', 'equipment')->exists()) {
+            return null;
+        }
+        $policy = $this->requireCurrent();
+        $amount = $policy->includes_tax ? $quotation->total_minor : $quotation->subtotal_minor;
+        if ($amount > $policy->ceiling_minor || $quotation->currency !== 'MZN') {
+            throw ValidationException::withMessages(['investment' => 'O total do processo excede o tecto de investimento da empresa ou usa moeda não suportada. Não há dispensa automática.']);
+        }
+        app(EquipmentWorkflow::class)->assertTechnical($request);
+        $entry = BudgetEntry::query()->where('requisition_id', $request->id)->where('kind', 'reserve')->first();
+        $budget = $entry ? Budget::query()->lockForUpdate()->find($entry->budget_id) : null;
+        if (! $budget || ! $budget->approved_by || $budget->kind !== 'investment' || $budget->cost_center_id !== $request->cost_center_id || (int) $budget->year !== now()->year) {
+            throw ValidationException::withMessages(['investment' => 'Exige reserva em dotação de investimento aprovada do centro e exercício. Não se atribui orçamento retroactivo.']);
+        }
+        $basis = app(EquipmentWorkflow::class)->basis($request);
+        $technical = TechnicalReview::query()->where('requisition_id', $request->id)->where('basis_hash', $basis)->where('decision', 'approved')->firstOrFail();
+
+        return [...$policy->only(['id', 'revision', 'mode', 'scope', 'currency', 'ceiling_minor', 'includes_tax', 'valid_from', 'valid_until']), 'reviewer_ids' => InvestmentPolicyReview::query()->where('investment_policy_id', $policy->id)->orderBy('reviewed_by')->pluck('reviewed_by')->all(), 'budget_id' => $budget->id, 'technical_review_id' => $technical->id, 'technical_basis_hash' => $basis];
+    }
+}

app/Services/PurchaseWorkflow.php

@@ -36,6 +36,7 @@ class PurchaseWorkflow
             $this->sourceApproved($requisition, $rules);
             $quote = Quotation::query()->where('requisition_id', $requisition->id)->lockForUpdate()->findOrFail($data['quotation_id']);
             $result = $this->checkComparison($user, $requisition, $quote);
+            $investment = app(InvestmentWorkflow::class)->check($requisition, $quote);
             app(BudgetWorkflow::class)->record($user, $requisition, 'award', $quote->total_minor, $quote->subtotal_minor);
             $award = PurchaseAward::query()->create([
                 'tenant_id' => $user->tenant_id, 'requisition_id' => $requisition->id, 'quotation_id' => $quote->id,
@@ -43,8 +44,9 @@ class PurchaseWorkflow
                 'delivery_location' => $data['delivery_location'], 'status' => 'pending',
                 'subtotal_minor' => $quote->subtotal_minor, 'tax_minor' => $quote->tax_minor, 'total_minor' => $quote->total_minor,
                 'approval_snapshot' => $rules, 'decision_matrix' => $result['rows'], 'comparison_hash' => $result['fingerprint'],
+                'investment_snapshot' => $investment,
             ]);
-            $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $quote->total_minor : $quote->subtotal_minor);
+            $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $quote->total_minor : $quote->subtotal_minor, $requisition->items()->where('purchase_type', 'equipment')->exists());
             foreach ($roles as $position => $role) {
                 $award->approvals()->create(['tenant_id' => $user->tenant_id, 'position' => $position + 1, 'role' => $role]);
             }
@@ -130,6 +132,8 @@ class PurchaseWorkflow
             $snapshot = [
                 'development_only' => true, 'budget_checked' => false,
                 'budget_control' => app(BudgetWorkflow::class)->record($user, $requisition, 'commit', $quote->total_minor, $quote->subtotal_minor),
+                'investment_rules' => $award->investment_snapshot,
+                'equipment_requests' => $requisition->items()->where('purchase_type', 'equipment')->get()->map(fn ($line) => $line->only(['id', 'description', 'production_area']))->all(),
                 'company' => Tenant::query()->findOrFail($user->tenant_id)->only(['id', 'name']),
                 'requisition' => $requisition->only(['id', 'number', 'justification']),
                 'department' => $requisition->department->only(['id', 'name']),
@@ -166,6 +170,9 @@ class PurchaseWorkflow
         $this->supportedItems($requisition);
         $this->sourceApproved($requisition, $rules);
         $quote = Quotation::query()->where('requisition_id', $requisition->id)->lockForUpdate()->findOrFail($award->quotation_id);
+        if (app(InvestmentWorkflow::class)->check($requisition, $quote) !== $award->investment_snapshot) {
+            throw ValidationException::withMessages(['investment' => 'A regra de investimento ou a base técnica/orçamental mudou. As aprovações anteriores não autorizam uma emissão com outra base.']);
+        }
         $result = $this->checkComparison($user, $requisition, $quote);
         if ($result['fingerprint'] !== $award->comparison_hash || $award->approval_snapshot !== $rules ||
             $quote->subtotal_minor !== $award->subtotal_minor || $quote->tax_minor !== $award->tax_minor || $quote->total_minor !== $award->total_minor) {
@@ -214,13 +221,13 @@ class PurchaseWorkflow
     /** @param array{first_limit_minor: int, second_limit_minor: int, approval_includes_tax: bool, rules_provisional: bool} $rules
      * @return list<string>
      */
-    private function roles(array $rules, int $amount): array
+    private function roles(array $rules, int $amount, bool $equipment = false): array
     {
         $roles = ['department_head'];
         if ($amount > $rules['first_limit_minor']) {
             $roles[] = 'procurement';
         }
-        if ($amount > $rules['second_limit_minor']) {
+        if ($amount > $rules['second_limit_minor'] || $equipment) {
             $roles[] = 'finance';
         }
 
@@ -230,7 +237,7 @@ class PurchaseWorkflow
     /** @param array{first_limit_minor: int, second_limit_minor: int, approval_includes_tax: bool, rules_provisional: bool} $rules */
     private function sourceApproved(Requisition $requisition, array $rules): void
     {
-        $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $requisition->total_minor : $requisition->subtotal_minor);
+        $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $requisition->total_minor : $requisition->subtotal_minor, $requisition->items()->where('purchase_type', 'equipment')->exists());
         $steps = $requisition->steps()->get();
         $seen = [$requisition->requester_id];
         if ($requisition->status !== 'approved' || $steps->count() !== count($roles)) {
@@ -248,7 +255,7 @@ class PurchaseWorkflow
     private function validateFinalApprovals(PurchaseAward $award, Requisition $requisition): void
     {
         $rules = $this->rules($requisition);
-        $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $award->total_minor : $award->subtotal_minor);
+        $roles = $this->roles($rules, $rules['approval_includes_tax'] ? $award->total_minor : $award->subtotal_minor, $requisition->items()->where('purchase_type', 'equipment')->exists());
         $steps = $award->approvals()->get();
         $seen = [$requisition->requester_id, $award->created_by];
         if ($steps->count() !== count($roles)) {
@@ -268,10 +275,10 @@ class PurchaseWorkflow
     private function supportedItems(Requisition $requisition): void
     {
         if ($requisition->items()->where('purchase_type', 'equipment')->exists()) {
-            throw ValidationException::withMessages(['purchase_type' => 'O limite próprio de investimento e a sua regra de aplicação ainda não foram definidos pela empresa. A validação técnica e Finanças não dispensam essa decisão; adjudicação e emissão de equipamento bloqueadas.']);
+            app(InvestmentWorkflow::class)->requireCurrent();
         }
         foreach ($requisition->items()->get() as $line) {
-            if (! in_array($line->purchase_type, ['consumable', 'service', 'other', 'spare_part']) || ($line->purchase_type === 'spare_part' && (! $line->equipment_id || ! $line->spare_part_id))) {
+            if (! in_array($line->purchase_type, ['consumable', 'service', 'other', 'spare_part', 'equipment']) || ($line->purchase_type === 'spare_part' && (! $line->equipment_id || ! $line->spare_part_id))) {
                 throw ValidationException::withMessages(['purchase_type' => 'Tipo não suportado ou peça sem equipamento/artigo associado. Complete o cadastro antes da compra.']);
             }
             app(EquipmentWorkflow::class)->line($line->toArray(), $requisition->department_id, $requisition->priority);

app/Services/ReceiptWorkflow.php

@@ -134,7 +134,7 @@ class ReceiptWorkflow
                     throw ValidationException::withMessages(['items' => 'Descreva as reservas, danos ou divergências de qualidade.']);
                 }
                 $stockItem = ! empty($input['stock_item_id']) ? StockItem::query()->lockForUpdate()->findOrFail($input['stock_item_id']) : null;
-                $physical = in_array($source->purchase_type, ['consumable', 'other', 'spare_part']);
+                $physical = in_array($source->purchase_type, ['consumable', 'other', 'spare_part', 'equipment']);
                 if ($source->purchase_type === 'spare_part') {
                     if (! $source->spare_part_id || ! $source->equipment_id) {
                         throw ValidationException::withMessages(['items' => 'Peça sem associação autorizada na ordem. A recepção está bloqueada.']);