feat(pitch-deck): formula-based betriebliche rows in Finanzplan engine

Compute engine now auto-calculates these rows from headcount/customers:
- Fort-/Weiterbildungskosten (F): MA (excl. founders) × 500 EUR/Mon
- Fahrzeugkosten (F): MA (excl. founders) × 400 EUR/Mon
- KFZ-Steuern (F): MA (excl. founders) × 50 EUR/Mon
- KFZ-Versicherung (F): MA (excl. founders) × 500 EUR/Mon
- Reisekosten (F): Headcount × 100 EUR/Mon
- Bewirtungskosten (F): Enterprise-Kunden × 200 EUR/Mon
- Serverkosten Cloud (F): Bestandskunden × 100 EUR + 500 EUR Basis

Labels marked (F) for formula, (M) for manual in production DB.
Gesamtkosten matcher updated for renamed "SUMME Betriebliche Aufwendungen".

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/lib/finanzplan/engine.ts

@@ -205,8 +205,69 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
     await pool.query('UPDATE fp_materialaufwand SET values = $1 WHERE id = $2', [JSON.stringify(totalMaterial), matSumme.id])
   }
 
-  // 6. Betriebliche Aufwendungen — compute sum rows
+  // 5b. Headcount without founders (for formula-based costs)
+  const NUM_FOUNDERS = 2
+  const hcWithoutFounders = emptyMonthly()
+  for (let m = 1; m <= MONTHS; m++) {
+    hcWithoutFounders[`m${m}`] = Math.max(0, headcount[`m${m}`] - NUM_FOUNDERS)
+  }
+
+  // 5c. Enterprise customers (for Bewirtungskosten)
+  const kundenRows = await pool.query(
+    "SELECT segment_name, row_label, values FROM fp_kunden WHERE scenario_id = $1 AND row_label = 'Bestandskunden' ORDER BY sort_order",
+    [scenarioId]
+  )
+  const enterpriseKunden = emptyMonthly()
+  for (const row of kundenRows.rows) {
+    if (row.segment_name?.toLowerCase().includes('enterprise')) {
+      for (let m = 1; m <= MONTHS; m++) {
+        enterpriseKunden[`m${m}`] = row.values?.[`m${m}`] || 0
+      }
+    }
+  }
+
+  // 6. Betriebliche Aufwendungen — compute formula-based rows + sum rows
   const betrieb = betriebRows.rows as FPBetrieblicheAufwendungen[]
+
+  // Formula-based rows: derive from headcount (excl. founders) or customers
+  const formulaRows: { label: string; perUnit: number; source: MonthlyValues }[] = [
+    { label: 'Fort-/Weiterbildungskosten (F)', perUnit: 500, source: hcWithoutFounders },
+    { label: 'Fahrzeugkosten (F)', perUnit: 400, source: hcWithoutFounders },
+    { label: 'KFZ-Steuern (F)', perUnit: 50, source: hcWithoutFounders },
+    { label: 'KFZ-Versicherung (F)', perUnit: 500, source: hcWithoutFounders },
+    { label: 'Reisekosten (F)', perUnit: 100, source: headcount },
+    { label: 'Bewirtungskosten (F)', perUnit: 200, source: enterpriseKunden },
+  ]
+
+  for (const fr of formulaRows) {
+    const row = betrieb.find(r => r.row_label === fr.label)
+    if (row) {
+      const computed = emptyMonthly()
+      for (let m = 1; m <= MONTHS; m++) {
+        computed[`m${m}`] = Math.round((fr.source[`m${m}`] || 0) * fr.perUnit)
+      }
+      await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), row.id])
+      row.values = computed
+    }
+  }
+
+  // Serverkosten: Bestandskunden * 100 + 500 Basis
+  const totalKunden = emptyMonthly()
+  for (const row of kundenRows.rows) {
+    for (let m = 1; m <= MONTHS; m++) {
+      totalKunden[`m${m}`] += row.values?.[`m${m}`] || 0
+    }
+  }
+  const serverRow = betrieb.find(r => r.row_label === 'Serverkosten Cloud (F)' || r.row_label === 'Serverkosten (Cloud)')
+  if (serverRow) {
+    const computed = emptyMonthly()
+    for (let m = 1; m <= MONTHS; m++) {
+      computed[`m${m}`] = Math.round((totalKunden[`m${m}`] || 0) * 100 + 500)
+    }
+    await pool.query('UPDATE fp_betriebliche_aufwendungen SET values = $1 WHERE id = $2', [JSON.stringify(computed), serverRow.id])
+    serverRow.values = computed
+  }
+
   // Update Personalkosten row
   const persBetrieb = betrieb.find(r => r.row_label === 'Personalkosten')
   if (persBetrieb) {
@@ -246,7 +307,7 @@ export async function computeFinanzplan(pool: Pool, scenarioId: string): Promise
   }
 
   // Gesamtkosten
-  const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten'))
+  const gesamtBetrieb = betrieb.find(r => r.row_label.includes('Gesamtkosten') || r.row_label.includes('SUMME Betriebliche'))
   const totalSonstige = sonstSumme?.values || emptyMonthly()
   if (gesamtBetrieb) {
     const g = emptyMonthly()