[split-required] [guardrail-change] Enforce 500 LOC budget across all services
Install LOC guardrails (check-loc.sh, architecture.md, pre-commit hook) and split all 44 files exceeding 500 LOC into domain-focused modules: - consent-service (Go): models, handlers, services, database splits - backend-core (Python): security_api, rbac_api, pdf_service, auth splits - admin-core (TypeScript): 5 page.tsx + sidebar extractions - pitch-deck (TypeScript): 6 slides, 3 UI components, engine.ts splits - voice-service (Python): enhanced_task_orchestrator split Result: 0 violations, 36 exempted (pipeline, tests, pure-data files). Go build verified clean. No behavior changes — pure structural splits. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
This commit is contained in:
Benjamin Admin
139
pitch-deck/components/slides/FinanzplanSlide.skr.tsx
Normal file
139
pitch-deck/components/slides/FinanzplanSlide.skr.tsx
Normal file
@@ -0,0 +1,139 @@
|
||||
'use client'
|
||||
|
||||
import { useState } from 'react'
|
||||
import GlassCard from '../ui/GlassCard'
|
||||
|
||||
interface SKRTabProps {
|
||||
de: boolean
|
||||
}
|
||||
|
||||
export default function SKRTab({ de }: SKRTabProps) {
|
||||
const [openSKR, setOpenSKR] = useState<Set<string>>(new Set(['4', '6', '7']))
|
||||
const toggleSKR = (k: string) => setOpenSKR(prev => { const n = new Set(prev); n.has(k) ? n.delete(k) : n.add(k); return n })
|
||||
|
||||
const skr04: { klasse: string; title: string; color: string; accounts: { nr: string; name: string; used?: boolean }[] }[] = [
|
||||
{ klasse: '0', title: de ? 'Anlagevermögen' : 'Fixed Assets', color: 'text-slate-400', accounts: [
|
||||
{ nr: '0200', name: de ? 'Technische Anlagen & Maschinen' : 'Technical Equipment', used: false },
|
||||
{ nr: '0400', name: de ? 'Betriebs- und Geschäftsausstattung' : 'Office & Business Equipment', used: true },
|
||||
{ nr: '0420', name: de ? 'EDV-Hardware' : 'IT Hardware', used: true },
|
||||
{ nr: '0440', name: de ? 'Geringwertige Wirtschaftsgüter (GWG)' : 'Low-Value Assets (GWG)', used: true },
|
||||
{ nr: '0480', name: de ? 'Immaterielle Vermögensgegenstände' : 'Intangible Assets', used: true },
|
||||
]},
|
||||
{ klasse: '1', title: de ? 'Umlaufvermögen' : 'Current Assets', color: 'text-blue-400', accounts: [
|
||||
{ nr: '1200', name: de ? 'Bank (Geschäftskonto)' : 'Bank (Business Account)', used: true },
|
||||
{ nr: '1210', name: de ? 'Bank (Festgeld/Rücklagen)' : 'Bank (Fixed Deposit)', used: false },
|
||||
{ nr: '1400', name: de ? 'Forderungen aus L&L' : 'Accounts Receivable', used: true },
|
||||
{ nr: '1590', name: de ? 'Durchlaufende Posten' : 'Transit Items', used: false },
|
||||
]},
|
||||
{ klasse: '2', title: de ? 'Eigenkapital & Verbindlichkeiten' : 'Equity & Liabilities', color: 'text-purple-400', accounts: [
|
||||
{ nr: '2000', name: de ? 'Gezeichnetes Kapital (Stammkapital)' : 'Share Capital', used: true },
|
||||
{ nr: '2010', name: de ? 'Kapitalrücklage (Wandeldarlehen)' : 'Capital Reserve (Convertible Loan)', used: true },
|
||||
{ nr: '2100', name: de ? 'Gewinnvortrag / Verlustvortrag' : 'Retained Earnings / Losses', used: true },
|
||||
{ nr: '2900', name: de ? 'Jahresüberschuss / -fehlbetrag' : 'Net Income / Loss', used: true },
|
||||
]},
|
||||
{ klasse: '3', title: de ? 'Rückstellungen & Verbindlichkeiten' : 'Provisions & Payables', color: 'text-indigo-400', accounts: [
|
||||
{ nr: '3070', name: de ? 'Verbindlichkeiten ggü. Kreditinstituten' : 'Bank Liabilities', used: true },
|
||||
{ nr: '3100', name: de ? 'Verbindlichkeiten aus L&L' : 'Accounts Payable', used: true },
|
||||
{ nr: '3150', name: de ? 'Darlehen (L-Bank Pre-Seed)' : 'Loan (L-Bank Pre-Seed)', used: true },
|
||||
{ nr: '3500', name: de ? 'Umsatzsteuer-Verbindlichkeit' : 'VAT Payable', used: true },
|
||||
{ nr: '3520', name: de ? 'Lohnsteuer-Verbindlichkeit' : 'Payroll Tax Payable', used: true },
|
||||
{ nr: '3550', name: de ? 'Sozialversicherungs-Verbindlichkeit' : 'Social Security Payable', used: true },
|
||||
{ nr: '3900', name: de ? 'Rückstellungen (Jahresabschluss etc.)' : 'Provisions (Closing etc.)', used: true },
|
||||
]},
|
||||
{ klasse: '4', title: de ? 'Betriebliche Erträge' : 'Operating Revenue', color: 'text-emerald-400', accounts: [
|
||||
{ nr: '4400', name: de ? 'Erlöse Software-Lizenzen (SaaS)' : 'Software License Revenue (SaaS)', used: true },
|
||||
{ nr: '4410', name: de ? 'Erlöse Beratung & Service' : 'Consulting & Service Revenue', used: true },
|
||||
{ nr: '4440', name: de ? 'Erlöse Hardware (Mac Mini/Studio)' : 'Hardware Revenue', used: false },
|
||||
{ nr: '4500', name: de ? 'Sonstige betriebliche Erträge' : 'Other Operating Revenue', used: true },
|
||||
{ nr: '4510', name: de ? 'Fördergelder / Grants' : 'Grants / Subsidies', used: true },
|
||||
{ nr: '4520', name: de ? 'Forschungszulage (§ 27a EStG)' : 'Research Tax Credit', used: true },
|
||||
]},
|
||||
{ klasse: '5', title: de ? 'Materialaufwand / COGS' : 'Material Costs / COGS', color: 'text-orange-400', accounts: [
|
||||
{ nr: '5400', name: de ? 'Cloud-Hosting (SysEleven/Hetzner)' : 'Cloud Hosting', used: true },
|
||||
{ nr: '5410', name: de ? 'LLM-Inferenzkosten' : 'LLM Inference Costs', used: true },
|
||||
{ nr: '5420', name: de ? '3rd Party API (Tavily etc.)' : '3rd Party API', used: true },
|
||||
{ nr: '5430', name: de ? 'Datenbank-Hosting (PostgreSQL/Qdrant)' : 'Database Hosting', used: true },
|
||||
{ nr: '5440', name: de ? 'CDN / Storage / Monitoring' : 'CDN / Storage / Monitoring', used: true },
|
||||
]},
|
||||
{ klasse: '6', title: de ? 'Personalaufwand' : 'Personnel Costs', color: 'text-cyan-400', accounts: [
|
||||
{ nr: '6000', name: de ? 'Löhne und Gehälter' : 'Wages and Salaries', used: true },
|
||||
{ nr: '6010', name: de ? 'Geschäftsführer-Gehälter' : 'Managing Director Salaries', used: true },
|
||||
{ nr: '6100', name: de ? 'Soziale Abgaben (AG-Anteil)' : 'Social Security (Employer)', used: true },
|
||||
{ nr: '6110', name: de ? 'Berufsgenossenschaft (VBG)' : 'Professional Association (VBG)', used: true },
|
||||
{ nr: '6130', name: de ? 'Vermögenswirksame Leistungen' : 'Capital-Forming Benefits', used: false },
|
||||
{ nr: '6170', name: de ? 'Freiwillige Sozialleistungen' : 'Voluntary Social Benefits', used: false },
|
||||
]},
|
||||
{ klasse: '7', title: de ? 'Sonstige betriebliche Aufwendungen' : 'Other Operating Expenses', color: 'text-amber-400', accounts: [
|
||||
{ nr: '7000', name: de ? 'Raumkosten / Miete' : 'Rent / Room Costs', used: true },
|
||||
{ nr: '7100', name: de ? 'Versicherungen (D&O, Cyber, Haftpflicht)' : 'Insurance (D&O, Cyber, Liability)', used: true },
|
||||
{ nr: '7200', name: de ? 'Fahrzeugkosten / KFZ' : 'Vehicle Costs', used: true },
|
||||
{ nr: '7300', name: de ? 'Werbe- und Marketingkosten' : 'Marketing Costs', used: true },
|
||||
{ nr: '7310', name: de ? 'Teilnahme an Messen' : 'Trade Fair Participation', used: true },
|
||||
{ nr: '7320', name: de ? 'Bewirtungskosten' : 'Entertainment Costs', used: true },
|
||||
{ nr: '7400', name: de ? 'Reisekosten' : 'Travel Costs', used: true },
|
||||
{ nr: '7500', name: de ? 'Internet / Mobilfunk' : 'Internet / Mobile', used: true },
|
||||
{ nr: '7510', name: de ? 'Serverkosten / Cloud (→ Klasse 5)' : 'Server / Cloud (→ Class 5)', used: false },
|
||||
{ nr: '7600', name: de ? 'Rechts-/Beratungskosten' : 'Legal / Advisory Costs', used: true },
|
||||
{ nr: '7610', name: de ? 'Buchführungskosten' : 'Bookkeeping Costs', used: true },
|
||||
{ nr: '7620', name: de ? 'Jahresabschlusskosten' : 'Annual Closing Costs', used: true },
|
||||
{ nr: '7630', name: de ? 'Ext. Datenschutzbeauftragter' : 'Ext. Data Protection Officer', used: true },
|
||||
{ nr: '7640', name: de ? 'Zertifizierung (ISO 27001 / BSI C5)' : 'Certification (ISO 27001 / BSI C5)', used: true },
|
||||
{ nr: '7650', name: de ? 'Recruiting / Stellenanzeigen' : 'Recruiting / Job Ads', used: true },
|
||||
{ nr: '7680', name: de ? 'IHK / Kammerbeiträge' : 'Chamber of Commerce Fees', used: true },
|
||||
{ nr: '7690', name: de ? 'Rundfunkbeitrag' : 'Broadcasting Fee', used: true },
|
||||
{ nr: '7700', name: de ? 'Abschreibungen (AfA)' : 'Depreciation', used: true },
|
||||
{ nr: '7750', name: de ? 'Fort- und Weiterbildung' : 'Training & Development', used: true },
|
||||
{ nr: '7800', name: de ? 'Bankgebühren / Nebenkosten Geldverkehr' : 'Bank Fees', used: true },
|
||||
{ nr: '7900', name: de ? 'Schutzrechte / Lizenzkosten' : 'IP Rights / License Costs', used: true },
|
||||
]},
|
||||
{ klasse: '8', title: de ? 'Finanzerträge & -aufwendungen' : 'Financial Income & Expenses', color: 'text-red-400', accounts: [
|
||||
{ nr: '8100', name: de ? 'Zinserträge' : 'Interest Income', used: false },
|
||||
{ nr: '8200', name: de ? 'Zinsaufwendungen' : 'Interest Expenses', used: true },
|
||||
{ nr: '8210', name: de ? 'Zinsen L-Bank Wandeldarlehen (8%)' : 'Interest L-Bank Convertible (8%)', used: true },
|
||||
]},
|
||||
{ klasse: '9', title: de ? 'Steuern & Jahresabschluss' : 'Taxes & Closing', color: 'text-rose-400', accounts: [
|
||||
{ nr: '9000', name: de ? 'Gewerbesteuer' : 'Trade Tax', used: true },
|
||||
{ nr: '9100', name: de ? 'Körperschaftsteuer + Soli' : 'Corporate Tax + Surcharge', used: true },
|
||||
{ nr: '9200', name: de ? 'Umsatzsteuer (Zahllast)' : 'VAT (Payable)', used: true },
|
||||
{ nr: '9300', name: de ? 'Lohnsteuer' : 'Payroll Tax', used: true },
|
||||
]},
|
||||
]
|
||||
|
||||
return (
|
||||
<GlassCard hover={false} className="p-4">
|
||||
<div className="flex items-center justify-between mb-4">
|
||||
<h3 className="text-sm font-bold text-white/80">{de ? 'Kontenrahmen SKR04 — Breakpilot COMPLAI GmbH' : 'Chart of Accounts SKR04 — Breakpilot COMPLAI GmbH'}</h3>
|
||||
<div className="flex items-center gap-3 text-[9px]">
|
||||
<span className="flex items-center gap-1"><span className="w-2 h-2 rounded-full bg-emerald-400 inline-block" /> {de ? 'Aktiv genutzt' : 'Actively used'}</span>
|
||||
<span className="flex items-center gap-1"><span className="w-2 h-2 rounded-full bg-white/15 inline-block" /> {de ? 'Geplant / nicht aktiv' : 'Planned / inactive'}</span>
|
||||
</div>
|
||||
</div>
|
||||
<div className="space-y-1">
|
||||
{skr04.map(k => (
|
||||
<div key={k.klasse}>
|
||||
<button onClick={() => toggleSKR(k.klasse)} className="w-full flex items-center gap-2 py-1.5 px-2 rounded hover:bg-white/[0.03] transition-colors text-left">
|
||||
<span className="text-[10px] text-white/30 w-3">{openSKR.has(k.klasse) ? '▾' : '▸'}</span>
|
||||
<span className={`text-xs font-bold ${k.color}`}>Klasse {k.klasse}</span>
|
||||
<span className="text-xs text-white/60">— {k.title}</span>
|
||||
<span className="text-[9px] text-white/25 ml-auto">{k.accounts.filter(a => a.used).length}/{k.accounts.length}</span>
|
||||
</button>
|
||||
{openSKR.has(k.klasse) && (
|
||||
<div className="ml-7 mb-2 space-y-0.5">
|
||||
{k.accounts.map(a => (
|
||||
<div key={a.nr} className={`flex items-center gap-2 py-0.5 px-2 rounded text-[11px] ${a.used ? 'text-white/70' : 'text-white/25'}`}>
|
||||
<span className={`w-1.5 h-1.5 rounded-full shrink-0 ${a.used ? 'bg-emerald-400' : 'bg-white/15'}`} />
|
||||
<span className="font-mono text-white/30 w-10">{a.nr}</span>
|
||||
<span>{a.name}</span>
|
||||
</div>
|
||||
))}
|
||||
</div>
|
||||
)}
|
||||
</div>
|
||||
))}
|
||||
</div>
|
||||
<div className="mt-3 pt-2 border-t border-white/5 text-[10px] text-white/25 text-center">
|
||||
SKR04 (Industriekontenrahmen) · {de ? 'Angepasst für SaaS/Tech GmbH' : 'Adapted for SaaS/Tech GmbH'} · {de ? '10 Klassen · 62 Konten' : '10 classes · 62 accounts'}
|
||||
</div>
|
||||
</GlassCard>
|
||||
)
|
||||
}
|
||||
Reference in New Issue
Block a user