c091c3c168
- Add dashboard performance optimizations with caching - Add InterBusiness settlement controller, service, and models - Add Bank Accounts, Transfers, and Reconciliation - Add Chart of Accounts management - Add Accounting Periods with period lock enforcement - Add Action Center for approvals - Add Advanced Analytics dashboards - Add Finance Roles and Permissions management - Add Requisitions Approval workflow - Add Forecasting and Cash Flow projections - Add Inventory Valuation - Add Operations dashboard - Add Usage & Billing analytics - Fix dashboard routing to use overview() method - All naming conventions follow inter_business (not intercompany)
509 lines
18 KiB
PHP
509 lines
18 KiB
PHP
<?php
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declare(strict_types=1);
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namespace App\Http\Controllers\Seller\Management;
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use App\Http\Controllers\Controller;
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use App\Models\Accounting\ApBill;
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use App\Models\Accounting\ApPayment;
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use App\Models\Accounting\ArInvoice;
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use App\Models\Accounting\Expense;
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use App\Models\Accounting\JournalEntry;
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use App\Models\Accounting\JournalEntryLine;
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use App\Models\Business;
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use Carbon\Carbon;
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use Illuminate\Http\Request;
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use Illuminate\Support\Facades\DB;
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use Illuminate\View\View;
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/**
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* Advanced Analytics - Deep dive dashboards for financial analysis.
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*
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* Provides:
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* - AR Analytics (aging, DSO, collection rate)
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* - AP Analytics (payment timing, vendor analysis)
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* - Cash Analytics (position, forecast, runway)
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* - Expense Analytics (category breakdown, trends)
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*/
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class AdvancedAnalyticsController extends Controller
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{
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/**
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* AR Analytics Dashboard.
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*/
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public function arAnalytics(Request $request, Business $business): View
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{
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$parentBusiness = $business->parent ?? $business;
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$divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
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$allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
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$endDate = Carbon::parse($request->get('end_date', now()));
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$startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
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// Aging buckets
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$aging = $this->calculateArAging($allBusinessIds);
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// DSO (Days Sales Outstanding)
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$dso = $this->calculateDSO($allBusinessIds, $startDate, $endDate);
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// Collection rate (last 12 months)
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$collectionRate = $this->calculateCollectionRate($allBusinessIds, $startDate, $endDate);
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// Monthly AR trend
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$monthlyTrend = $this->getArMonthlyTrend($allBusinessIds, 12);
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// Top customers by AR balance
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$topCustomers = ArInvoice::whereIn('business_id', $allBusinessIds)
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->where('balance_due', '>', 0)
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->selectRaw('customer_id, SUM(balance_due) as total_balance')
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->groupBy('customer_id')
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->with('customer')
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->orderByDesc('total_balance')
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->limit(10)
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->get();
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return view('seller.management.analytics.ar', compact(
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'business',
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'parentBusiness',
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'aging',
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'dso',
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'collectionRate',
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'monthlyTrend',
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'topCustomers',
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'startDate',
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'endDate'
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));
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}
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/**
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* AP Analytics Dashboard.
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*/
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public function apAnalytics(Request $request, Business $business): View
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{
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$parentBusiness = $business->parent ?? $business;
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$divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
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$allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
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$endDate = Carbon::parse($request->get('end_date', now()));
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$startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
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// Aging buckets
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$aging = $this->calculateApAging($allBusinessIds);
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// DPO (Days Payable Outstanding)
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$dpo = $this->calculateDPO($allBusinessIds, $startDate, $endDate);
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// Payment timing analysis
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$paymentTiming = $this->analyzePaymentTiming($allBusinessIds, $startDate, $endDate);
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// Top vendors by AP balance
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$topVendors = ApBill::whereIn('business_id', $allBusinessIds)
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->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
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->selectRaw('vendor_id, SUM(total - paid_amount) as total_balance')
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->groupBy('vendor_id')
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->with('vendor')
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->orderByDesc('total_balance')
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->limit(10)
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->get();
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// Monthly AP trend
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$monthlyTrend = $this->getApMonthlyTrend($allBusinessIds, 12);
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return view('seller.management.analytics.ap', compact(
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'business',
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'parentBusiness',
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'aging',
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'dpo',
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'paymentTiming',
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'topVendors',
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'monthlyTrend',
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'startDate',
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'endDate'
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));
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}
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/**
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* Cash Analytics Dashboard.
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*/
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public function cashAnalytics(Request $request, Business $business): View
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{
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$parentBusiness = $business->parent ?? $business;
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$divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
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$allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
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// Current cash position from GL
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$cashPosition = $this->calculateCashPosition($parentBusiness);
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// Cash flow by month (last 12 months)
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$monthlyCashFlow = $this->getMonthlyCashFlow($parentBusiness, 12);
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// Expected collections (upcoming AR)
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$expectedCollections = ArInvoice::whereIn('business_id', $allBusinessIds)
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->where('balance_due', '>', 0)
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->where('due_date', '>=', now())
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->where('due_date', '<=', now()->addDays(90))
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->selectRaw("
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CASE
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WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
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WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
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ELSE '61-90 days'
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END as period,
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SUM(balance_due) as total
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")
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->groupBy(DB::raw("
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CASE
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WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
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WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
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ELSE '61-90 days'
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END
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"))
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->get()
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->pluck('total', 'period');
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// Expected payments (upcoming AP)
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$expectedPayments = ApBill::whereIn('business_id', $allBusinessIds)
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->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
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->where('due_date', '>=', now())
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->where('due_date', '<=', now()->addDays(90))
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->selectRaw("
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CASE
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WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
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WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
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ELSE '61-90 days'
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END as period,
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SUM(total - paid_amount) as total
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")
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->groupBy(DB::raw("
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CASE
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WHEN due_date <= NOW() + INTERVAL '30 days' THEN '0-30 days'
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WHEN due_date <= NOW() + INTERVAL '60 days' THEN '31-60 days'
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ELSE '61-90 days'
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END
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"))
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->get()
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->pluck('total', 'period');
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// Cash runway (months of runway based on avg monthly expenses)
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$avgMonthlyExpenses = $this->getAverageMonthlyExpenses($allBusinessIds, 6);
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$cashRunway = $avgMonthlyExpenses > 0 ? round($cashPosition / $avgMonthlyExpenses, 1) : null;
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return view('seller.management.analytics.cash', compact(
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'business',
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'parentBusiness',
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'cashPosition',
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'monthlyCashFlow',
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'expectedCollections',
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'expectedPayments',
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'avgMonthlyExpenses',
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'cashRunway'
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));
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}
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/**
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* Expense Analytics Dashboard.
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*/
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public function expenseAnalytics(Request $request, Business $business): View
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{
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$parentBusiness = $business->parent ?? $business;
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$divisionIds = Business::where('parent_id', $parentBusiness->id)->pluck('id')->toArray();
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$allBusinessIds = array_merge([$parentBusiness->id], $divisionIds);
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$endDate = Carbon::parse($request->get('end_date', now()));
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$startDate = Carbon::parse($request->get('start_date', now()->subMonths(12)));
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// Expenses by category
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$byCategory = Expense::whereIn('business_id', $allBusinessIds)
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->whereBetween('expense_date', [$startDate, $endDate])
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->where('status', Expense::STATUS_APPROVED)
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->selectRaw('gl_account_id, SUM(amount) as total')
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->groupBy('gl_account_id')
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->with('glAccount')
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->orderByDesc('total')
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->get();
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// Expenses by division
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$byDivision = Expense::whereIn('business_id', $allBusinessIds)
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->whereBetween('expense_date', [$startDate, $endDate])
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->where('status', Expense::STATUS_APPROVED)
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->selectRaw('business_id, SUM(amount) as total')
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->groupBy('business_id')
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->with('business')
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->orderByDesc('total')
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->get();
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// Monthly expense trend
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$monthlyTrend = Expense::whereIn('business_id', $allBusinessIds)
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->where('status', Expense::STATUS_APPROVED)
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->where('expense_date', '>=', now()->subMonths(12))
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->selectRaw("DATE_TRUNC('month', expense_date) as month, SUM(amount) as total")
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->groupBy(DB::raw("DATE_TRUNC('month', expense_date)"))
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->orderBy('month')
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->get();
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// Top expense categories (from GL)
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$topCategories = JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness, $startDate, $endDate) {
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$q->where('business_id', $parentBusiness->id)
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->where('status', JournalEntry::STATUS_POSTED)
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->whereBetween('entry_date', [$startDate, $endDate]);
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})
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->whereHas('glAccount', function ($q) {
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$q->where('account_type', 'expense');
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})
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->selectRaw('gl_account_id, SUM(debit_amount) as total_debit')
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->groupBy('gl_account_id')
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->with('glAccount')
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->orderByDesc('total_debit')
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->limit(15)
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->get();
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return view('seller.management.analytics.expense', compact(
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'business',
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'parentBusiness',
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'byCategory',
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'byDivision',
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'monthlyTrend',
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'topCategories',
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'startDate',
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'endDate'
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));
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}
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// =========================================================================
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// HELPER METHODS
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// =========================================================================
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protected function calculateArAging(array $businessIds): array
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{
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$buckets = [
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'current' => 0,
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'1_30' => 0,
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'31_60' => 0,
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'61_90' => 0,
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'over_90' => 0,
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];
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$invoices = ArInvoice::whereIn('business_id', $businessIds)
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->where('balance_due', '>', 0)
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->get();
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foreach ($invoices as $invoice) {
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$daysOverdue = $invoice->due_date ? now()->diffInDays($invoice->due_date, false) : 0;
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if ($daysOverdue <= 0) {
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$buckets['current'] += $invoice->balance_due;
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} elseif ($daysOverdue <= 30) {
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$buckets['1_30'] += $invoice->balance_due;
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} elseif ($daysOverdue <= 60) {
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$buckets['31_60'] += $invoice->balance_due;
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} elseif ($daysOverdue <= 90) {
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$buckets['61_90'] += $invoice->balance_due;
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} else {
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$buckets['over_90'] += $invoice->balance_due;
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}
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}
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$buckets['total'] = array_sum($buckets);
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return $buckets;
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}
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protected function calculateApAging(array $businessIds): array
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{
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$buckets = [
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'current' => 0,
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'1_30' => 0,
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'31_60' => 0,
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'61_90' => 0,
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'over_90' => 0,
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];
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$bills = ApBill::whereIn('business_id', $businessIds)
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->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
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->get();
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foreach ($bills as $bill) {
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$balance = $bill->total - $bill->paid_amount;
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$daysOverdue = $bill->due_date ? now()->diffInDays($bill->due_date, false) : 0;
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if ($daysOverdue <= 0) {
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$buckets['current'] += $balance;
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} elseif ($daysOverdue <= 30) {
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$buckets['1_30'] += $balance;
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} elseif ($daysOverdue <= 60) {
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$buckets['31_60'] += $balance;
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} elseif ($daysOverdue <= 90) {
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$buckets['61_90'] += $balance;
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} else {
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$buckets['over_90'] += $balance;
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}
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}
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$buckets['total'] = array_sum($buckets);
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return $buckets;
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}
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protected function calculateDSO(array $businessIds, Carbon $startDate, Carbon $endDate): float
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{
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$totalAR = ArInvoice::whereIn('business_id', $businessIds)
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->where('balance_due', '>', 0)
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->sum('balance_due');
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$totalRevenue = ArInvoice::whereIn('business_id', $businessIds)
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->whereBetween('invoice_date', [$startDate, $endDate])
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->sum('total');
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$days = $startDate->diffInDays($endDate);
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if ($totalRevenue > 0 && $days > 0) {
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$avgDailyRevenue = $totalRevenue / $days;
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return round($totalAR / $avgDailyRevenue, 1);
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}
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return 0;
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}
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protected function calculateDPO(array $businessIds, Carbon $startDate, Carbon $endDate): float
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{
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$totalAP = ApBill::whereIn('business_id', $businessIds)
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->whereIn('status', [ApBill::STATUS_PENDING, ApBill::STATUS_APPROVED])
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->selectRaw('SUM(total - paid_amount) as balance')
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->value('balance') ?? 0;
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$totalPurchases = ApBill::whereIn('business_id', $businessIds)
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->whereBetween('bill_date', [$startDate, $endDate])
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->sum('total');
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$days = $startDate->diffInDays($endDate);
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if ($totalPurchases > 0 && $days > 0) {
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$avgDailyPurchases = $totalPurchases / $days;
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return round($totalAP / $avgDailyPurchases, 1);
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}
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return 0;
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}
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protected function calculateCollectionRate(array $businessIds, Carbon $startDate, Carbon $endDate): float
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{
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$totalInvoiced = ArInvoice::whereIn('business_id', $businessIds)
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->whereBetween('invoice_date', [$startDate, $endDate])
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->sum('total');
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$totalCollected = ArInvoice::whereIn('business_id', $businessIds)
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->whereBetween('invoice_date', [$startDate, $endDate])
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->selectRaw('SUM(total - balance_due) as collected')
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->value('collected') ?? 0;
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if ($totalInvoiced > 0) {
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return round(($totalCollected / $totalInvoiced) * 100, 1);
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}
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return 0;
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}
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protected function analyzePaymentTiming(array $businessIds, Carbon $startDate, Carbon $endDate): array
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{
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$payments = ApPayment::whereIn('business_id', $businessIds)
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->whereBetween('payment_date', [$startDate, $endDate])
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->with('bill')
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->get();
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$early = 0;
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$onTime = 0;
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$late = 0;
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foreach ($payments as $payment) {
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if (! $payment->bill?->due_date) {
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continue;
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}
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$daysDiff = $payment->payment_date->diffInDays($payment->bill->due_date, false);
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if ($daysDiff > 5) {
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$early++;
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} elseif ($daysDiff >= -5) {
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$onTime++;
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} else {
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$late++;
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}
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}
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$total = $early + $onTime + $late;
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return [
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'early' => $early,
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'on_time' => $onTime,
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'late' => $late,
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'early_pct' => $total > 0 ? round(($early / $total) * 100, 1) : 0,
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'on_time_pct' => $total > 0 ? round(($onTime / $total) * 100, 1) : 0,
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'late_pct' => $total > 0 ? round(($late / $total) * 100, 1) : 0,
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];
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}
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protected function getArMonthlyTrend(array $businessIds, int $months): \Illuminate\Support\Collection
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{
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return ArInvoice::whereIn('business_id', $businessIds)
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->where('invoice_date', '>=', now()->subMonths($months))
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->selectRaw("DATE_TRUNC('month', invoice_date) as month, SUM(total) as invoiced, SUM(total - balance_due) as collected")
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->groupBy(DB::raw("DATE_TRUNC('month', invoice_date)"))
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->orderBy('month')
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->get();
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}
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protected function getApMonthlyTrend(array $businessIds, int $months): \Illuminate\Support\Collection
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{
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return ApBill::whereIn('business_id', $businessIds)
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->where('bill_date', '>=', now()->subMonths($months))
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->selectRaw("DATE_TRUNC('month', bill_date) as month, SUM(total) as billed, SUM(paid_amount) as paid")
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->groupBy(DB::raw("DATE_TRUNC('month', bill_date)"))
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->orderBy('month')
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->get();
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}
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protected function calculateCashPosition(Business $parentBusiness): float
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{
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// Sum of all cash accounts (1000-1099 range)
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return JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness) {
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$q->where('business_id', $parentBusiness->id)
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->where('status', JournalEntry::STATUS_POSTED);
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})
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->whereHas('glAccount', function ($q) {
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$q->where('account_number', '>=', '1000')
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->where('account_number', '<', '1100');
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})
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->selectRaw('SUM(debit_amount - credit_amount) as balance')
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->value('balance') ?? 0;
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}
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protected function getMonthlyCashFlow(Business $parentBusiness, int $months): \Illuminate\Support\Collection
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{
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return JournalEntryLine::whereHas('journalEntry', function ($q) use ($parentBusiness) {
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$q->where('business_id', $parentBusiness->id)
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->where('status', JournalEntry::STATUS_POSTED)
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->where('entry_date', '>=', now()->subMonths($months));
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})
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->whereHas('glAccount', function ($q) {
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$q->where('account_number', '>=', '1000')
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->where('account_number', '<', '1100');
|
|
})
|
|
->join('journal_entries', 'journal_entry_lines.journal_entry_id', '=', 'journal_entries.id')
|
|
->selectRaw("DATE_TRUNC('month', journal_entries.entry_date) as month, SUM(debit_amount) as inflows, SUM(credit_amount) as outflows")
|
|
->groupBy(DB::raw("DATE_TRUNC('month', journal_entries.entry_date)"))
|
|
->orderBy('month')
|
|
->get();
|
|
}
|
|
|
|
protected function getAverageMonthlyExpenses(array $businessIds, int $months): float
|
|
{
|
|
$total = Expense::whereIn('business_id', $businessIds)
|
|
->where('status', Expense::STATUS_APPROVED)
|
|
->where('expense_date', '>=', now()->subMonths($months))
|
|
->sum('amount');
|
|
|
|
return $total / max($months, 1);
|
|
}
|
|
}
|