feat(wm-revenue): #83 首页营收总览+查询统计（Dashboard+多维度报表+导出）

- CustomerArchiveService: 用户档案CRUD/分页查询/销户/统计（JdbcTemplate风格）
- BillingConfigService: 阶梯水价查询更新/收费配置/污水处理费率/全量配置
- CustomerArchiveController: 6个端点 (/revenue/customer/*)
- BillingConfigController: 6个端点 (/revenue/config/*)
- DDL: rev_billing_config/rev_customer/rev_water_price + 默认数据

wm-revenue/src/main/java/com/water/revenue/controller/BillingConfigController.java

@@ -0,0 +1,36 @@
+package com.water.revenue.controller;
+
+import com.water.common.core.result.R;
+import com.water.revenue.service.BillingConfigService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+import java.util.List;
+import java.util.Map;
+
+@Tag(name = "业务参数设置")
+@RestController
+@RequestMapping("/revenue/config")
+@RequiredArgsConstructor
+public class BillingConfigController {
+    private final BillingConfigService svc;
+
+    @Operation(summary = "查询阶梯水价") @GetMapping("/water-price/{customerType}")
+    public R<List<Map<String, Object>>> getWaterPrice(@Parameter(description = "residential/commercial/industrial") @PathVariable String customerType) {
+        return R.ok(svc.getWaterPrice(customerType));
+    }
+    @Operation(summary = "更新水价") @PutMapping("/water-price/{customerType}")
+    public R<String> updateWaterPrice(@PathVariable String customerType, @RequestBody List<Map<String, Object>> tiers) {
+        svc.updateWaterPrice(customerType, tiers); return R.ok("OK");
+    }
+    @Operation(summary = "查询收费配置") @GetMapping("/billing")
+    public R<Map<String, Object>> getBillingConfig() { return R.ok(svc.getBillingConfig()); }
+    @Operation(summary = "更新收费配置") @PutMapping("/billing")
+    public R<String> updateBillingConfig(@RequestBody Map<String, String> config) { svc.updateBillingConfig(config); return R.ok("OK"); }
+    @Operation(summary = "污水处理费率") @GetMapping("/sewage-rate")
+    public R<Map<String, Object>> getSewageRate() { return R.ok(svc.getSewageRate()); }
+    @Operation(summary = "所有业务参数") @GetMapping("/all")
+    public R<List<Map<String, Object>>> listAllConfigs() { return R.ok(svc.listAllConfigs()); }
+}

wm-revenue/src/main/java/com/water/revenue/controller/CustomerArchiveController.java

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+package com.water.revenue.controller;
+
+import com.water.common.core.result.R;
+import com.water.revenue.service.CustomerArchiveService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+import java.util.Map;
+
+@Tag(name = "用户档案管理")
+@RestController
+@RequestMapping("/revenue/customer")
+@RequiredArgsConstructor
+public class CustomerArchiveController {
+    private final CustomerArchiveService svc;
+
+    @Operation(summary = "创建用户档案") @PostMapping
+    public R<Map<String, Object>> create(@RequestBody Map<String, String> req) {
+        return R.ok(svc.create(req.get("name"), req.get("type"), req.get("area"), req.get("address"), req.get("phone"), req.get("idCard")));
+    }
+    @Operation(summary = "更新用户") @PutMapping("/{id}")
+    public R<String> update(@PathVariable Long id, @RequestBody Map<String, Object> fields) { svc.update(id, fields); return R.ok("OK"); }
+    @Operation(summary = "用户详情") @GetMapping("/{id}")
+    public R<Map<String, Object>> getById(@PathVariable Long id) { return R.ok(svc.getById(id)); }
+    @Operation(summary = "分页列表") @GetMapping("/list")
+    public R<Map<String, Object>> list(@RequestParam(required = false) String type, @RequestParam(required = false) String area,
+            @RequestParam(required = false) String status, @RequestParam(required = false) String keyword,
+            @RequestParam(defaultValue = "1") int page, @RequestParam(defaultValue = "20") int size) {
+        return R.ok(svc.list(type, area, status, keyword, page, size));
+    }
+    @Operation(summary = "销户") @PutMapping("/{id}/cancel")
+    public R<String> cancel(@PathVariable Long id) { svc.cancel(id); return R.ok("OK"); }
+    @Operation(summary = "统计") @GetMapping("/stats")
+    public R<Map<String, Object>> stats(@RequestParam(required = false) String area) { return R.ok(svc.stats(area)); }
+}

wm-revenue/src/main/java/com/water/revenue/controller/RevenueDashboardController.java

@@ -0,0 +1,62 @@
+package com.water.revenue.controller;
+
+import com.water.common.core.result.R;
+import com.water.revenue.service.RevenueDashboardService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.util.List;
+import java.util.Map;
+
+@Tag(name = "营收总览")
+@RestController
+@RequestMapping("/revenue/dashboard")
+@RequiredArgsConstructor
+public class RevenueDashboardController {
+
+    private final RevenueDashboardService dashboardService;
+
+    @GetMapping("/overview")
+    @Operation(summary = "首页总览")
+    public R<Map<String, Object>> getOverview() {
+        return R.ok(dashboardService.getOverview());
+    }
+
+    @GetMapping("/trend")
+    @Operation(summary = "营收趋势")
+    public R<List<Map<String, Object>>> getRevenueTrend(
+            @Parameter(description = "周期：day|week|month")
+            @RequestParam(defaultValue = "month") String period) {
+        return R.ok(dashboardService.getRevenueTrend(period));
+    }
+
+    @GetMapping("/area/{area}")
+    @Operation(summary = "区域营收")
+    public R<Map<String, Object>> getAreaRevenue(
+            @Parameter(description = "区域") @PathVariable String area) {
+        return R.ok(dashboardService.getAreaRevenue(area));
+    }
+
+    @GetMapping("/payment-channels")
+    @Operation(summary = "支付渠道统计")
+    public R<List<Map<String, Object>>> getPaymentChannelStats() {
+        return R.ok(dashboardService.getPaymentChannelStats());
+    }
+
+    @GetMapping("/customer-types")
+    @Operation(summary = "客户类型统计")
+    public R<List<Map<String, Object>>> getCustomerTypeStats() {
+        return R.ok(dashboardService.getCustomerTypeStats());
+    }
+
+    @GetMapping("/top-overdue")
+    @Operation(summary = "欠费大户")
+    public R<List<Map<String, Object>>> getTopOverdueCustomers(
+            @Parameter(description = "数量限制")
+            @RequestParam(defaultValue = "10") Integer limit) {
+        return R.ok(dashboardService.getTopOverdueCustomers(limit));
+    }
+}

wm-revenue/src/main/java/com/water/revenue/controller/RevenueQueryController.java

@@ -0,0 +1,110 @@
+package com.water.revenue.controller;
+
+import com.water.common.core.result.R;
+import com.water.revenue.service.RevenueQueryService;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import lombok.RequiredArgsConstructor;
+import org.springframework.web.bind.annotation.*;
+
+import java.math.BigDecimal;
+import java.util.HashMap;
+import java.util.Map;
+
+@Tag(name = "营收查询统计")
+@RestController
+@RequestMapping("/revenue/query")
+@RequiredArgsConstructor
+public class RevenueQueryController {
+
+    private final RevenueQueryService queryService;
+
+    @GetMapping("/bills")
+    @Operation(summary = "账单查询")
+    public R<Map<String, Object>> queryBills(
+            @Parameter(description = "开始日期") @RequestParam(required = false) String startDate,
+            @Parameter(description = "结束日期") @RequestParam(required = false) String endDate,
+            @Parameter(description = "区域") @RequestParam(required = false) String area,
+            @Parameter(description = "客户类型") @RequestParam(required = false) String customerType,
+            @Parameter(description = "状态") @RequestParam(required = false) String status,
+            @Parameter(description = "最小金额") @RequestParam(required = false) BigDecimal minAmount,
+            @Parameter(description = "最大金额") @RequestParam(required = false) BigDecimal maxAmount,
+            @Parameter(description = "页码") @RequestParam(defaultValue = "1") Integer page,
+            @Parameter(description = "每页数量") @RequestParam(defaultValue = "20") Integer size) {
+        
+        Map<String, Object> filters = new HashMap<>();
+        if (startDate != null) filters.put("startDate", startDate);
+        if (endDate != null) filters.put("endDate", endDate);
+        if (area != null) filters.put("area", area);
+        if (customerType != null) filters.put("customerType", customerType);
+        if (status != null) filters.put("status", status);
+        if (minAmount != null) filters.put("minAmount", minAmount);
+        if (maxAmount != null) filters.put("maxAmount", maxAmount);
+        filters.put("page", page);
+        filters.put("size", size);
+        
+        return R.ok(queryService.queryBills(filters));
+    }
+
+    @GetMapping("/payments")
+    @Operation(summary = "缴费查询")
+    public R<Map<String, Object>> queryPayments(
+            @Parameter(description = "开始日期") @RequestParam(required = false) String startDate,
+            @Parameter(description = "结束日期") @RequestParam(required = false) String endDate,
+            @Parameter(description = "区域") @RequestParam(required = false) String area,
+            @Parameter(description = "支付方式") @RequestParam(required = false) String payMethod,
+            @Parameter(description = "支付渠道") @RequestParam(required = false) String payChannel,
+            @Parameter(description = "最小金额") @RequestParam(required = false) BigDecimal minAmount,
+            @Parameter(description = "最大金额") @RequestParam(required = false) BigDecimal maxAmount,
+            @Parameter(description = "页码") @RequestParam(defaultValue = "1") Integer page,
+            @Parameter(description = "每页数量") @RequestParam(defaultValue = "20") Integer size) {
+        
+        Map<String, Object> filters = new HashMap<>();
+        if (startDate != null) filters.put("startDate", startDate);
+        if (endDate != null) filters.put("endDate", endDate);
+        if (area != null) filters.put("area", area);
+        if (payMethod != null) filters.put("payMethod", payMethod);
+        if (payChannel != null) filters.put("payChannel", payChannel);
+        if (minAmount != null) filters.put("minAmount", minAmount);
+        if (maxAmount != null) filters.put("maxAmount", maxAmount);
+        filters.put("page", page);
+        filters.put("size", size);
+        
+        return R.ok(queryService.queryPayments(filters));
+    }
+
+    @GetMapping("/report/monthly")
+    @Operation(summary = "月度报表")
+    public R<Map<String, Object>> monthlyReport(
+            @Parameter(description = "年份") @RequestParam Integer year,
+            @Parameter(description = "月份") @RequestParam Integer month) {
+        return R.ok(queryService.monthlyReport(year, month));
+    }
+
+    @GetMapping("/report/yearly")
+    @Operation(summary = "年度报表")
+    public R<Map<String, Object>> yearlyReport(
+            @Parameter(description = "年份") @RequestParam Integer year) {
+        return R.ok(queryService.yearlyReport(year));
+    }
+
+    @GetMapping("/export/bills")
+    @Operation(summary = "导出账单CSV")
+    public R<String> exportBills(
+            @Parameter(description = "开始日期") @RequestParam(required = false) String startDate,
+            @Parameter(description = "结束日期") @RequestParam(required = false) String endDate,
+            @Parameter(description = "区域") @RequestParam(required = false) String area,
+            @Parameter(description = "客户类型") @RequestParam(required = false) String customerType,
+            @Parameter(description = "状态") @RequestParam(required = false) String status) {
+        
+        Map<String, Object> filters = new HashMap<>();
+        if (startDate != null) filters.put("startDate", startDate);
+        if (endDate != null) filters.put("endDate", endDate);
+        if (area != null) filters.put("area", area);
+        if (customerType != null) filters.put("customerType", customerType);
+        if (status != null) filters.put("status", status);
+        
+        return R.ok(queryService.exportBills(filters));
+    }
+}

wm-revenue/src/main/java/com/water/revenue/service/BillingConfigService.java

@@ -0,0 +1,59 @@
+package com.water.revenue.service;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.*;
+
+@Slf4j @Service @RequiredArgsConstructor
+public class BillingConfigService {
+    private final JdbcTemplate jdbc;
+
+    public List<Map<String, Object>> getWaterPrice(String customerType) {
+        return jdbc.queryForList("SELECT * FROM rev_water_price WHERE customer_type = ? ORDER BY tier_level", customerType);
+    }
+
+    @Transactional
+    public void updateWaterPrice(String ct, List<Map<String, Object>> tiers) {
+        jdbc.update("DELETE FROM rev_water_price WHERE customer_type = ?", ct);
+        for (Map<String, Object> t : tiers) {
+            jdbc.update("INSERT INTO rev_water_price (customer_type, tier_level, min_usage, max_usage, price, sewage_fee, created_at, updated_at) VALUES (?,?,?,?,?,?,?,?)",
+                ct, t.get("tierLevel"), t.get("minUsage"), t.get("maxUsage"),
+                new BigDecimal(t.get("price").toString()),
+                t.containsKey("sewageFee") ? new BigDecimal(t.get("sewageFee").toString()) : new BigDecimal("0.85"),
+                LocalDateTime.now(), LocalDateTime.now());
+        }
+    }
+
+    public Map<String, Object> getBillingConfig() {
+        Map<String, Object> r = new LinkedHashMap<>();
+        jdbc.queryForList("SELECT * FROM rev_billing_config ORDER BY config_key").forEach(c -> r.put(c.get("config_key").toString(), c.get("config_value")));
+        return r;
+    }
+
+    @Transactional
+    public void updateBillingConfig(Map<String, String> updates) {
+        for (var e : updates.entrySet()) {
+            int rows = jdbc.update("UPDATE rev_billing_config SET config_value = ?, updated_at = ? WHERE config_key = ?", e.getValue(), LocalDateTime.now(), e.getKey());
+            if (rows == 0) jdbc.update("INSERT INTO rev_billing_config (config_key, config_value, config_type, description, updated_at) VALUES (?,?,'string','自定义',?)", e.getKey(), e.getValue(), LocalDateTime.now());
+        }
+    }
+
+    public Map<String, Object> getSewageRate() {
+        Map<String, Object> r = new LinkedHashMap<>();
+        jdbc.queryForList("SELECT customer_type, sewage_fee FROM rev_water_price GROUP BY customer_type, sewage_fee ORDER BY customer_type")
+            .forEach(row -> r.put(row.get("customer_type").toString(), row.get("sewage_fee")));
+        return r;
+    }
+
+    public List<Map<String, Object>> listAllConfigs() {
+        List<Map<String, Object>> all = new ArrayList<>();
+        Map<String, Object> s1 = new LinkedHashMap<>(); s1.put("category", "收费配置"); s1.put("items", jdbc.queryForList("SELECT * FROM rev_billing_config ORDER BY config_key")); all.add(s1);
+        Map<String, Object> s2 = new LinkedHashMap<>(); s2.put("category", "水价配置"); s2.put("items", jdbc.queryForList("SELECT * FROM rev_water_price ORDER BY customer_type, tier_level")); all.add(s2);
+        return all;
+    }
+}

wm-revenue/src/main/java/com/water/revenue/service/CustomerArchiveService.java

@@ -0,0 +1,89 @@
+package com.water.revenue.service;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+import java.time.LocalDateTime;
+import java.util.*;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class CustomerArchiveService {
+
+    private final JdbcTemplate jdbcTemplate;
+
+    @Transactional
+    public Map<String, Object> create(String name, String type, String area, String address,
+                                       String phone, String idCard) {
+        String customerNo = "CUS-" + System.currentTimeMillis();
+        LocalDateTime now = LocalDateTime.now();
+        jdbcTemplate.update(
+            "INSERT INTO rev_customer (customer_no, name, type, area, address, phone, id_card, status, created_at, updated_at) VALUES (?, ?, ?, ?, ?, ?, ?, 'active', ?, ?)",
+            customerNo, name, type, area, address, phone, idCard, now, now);
+        Long id = jdbcTemplate.queryForObject("SELECT id FROM rev_customer WHERE customer_no = ?", Long.class, customerNo);
+        log.info("创建用户档案: customerNo={}", customerNo);
+        Map<String, Object> r = new LinkedHashMap<>();
+        r.put("id", id); r.put("customerNo", customerNo); r.put("name", name);
+        r.put("type", type); r.put("area", area); r.put("address", address);
+        r.put("phone", phone); r.put("status", "active"); r.put("createdAt", now);
+        return r;
+    }
+
+    @Transactional
+    public void update(Long id, Map<String, Object> fields) {
+        List<String> set = new ArrayList<>(); List<Object> params = new ArrayList<>();
+        for (String f : new String[]{"name","type","area","address","phone","id_card","status"}) {
+            if (fields.containsKey(f)) { set.add(f + " = ?"); params.add(fields.get(f)); }
+        }
+        if (set.isEmpty()) throw new RuntimeException("没有可更新的字段");
+        set.add("updated_at = ?"); params.add(LocalDateTime.now()); params.add(id);
+        jdbcTemplate.update("UPDATE rev_customer SET " + String.join(", ", set) + " WHERE id = ?", params.toArray());
+    }
+
+    public Map<String, Object> getById(Long id) {
+        Map<String, Object> c = jdbcTemplate.queryForMap("SELECT * FROM rev_customer WHERE id = ?", id);
+        c.put("meters", jdbcTemplate.queryForList("SELECT * FROM rev_water_meter WHERE customer_no = ? ORDER BY install_date DESC", c.get("customer_no")));
+        c.put("recentBills", jdbcTemplate.queryForList("SELECT * FROM rev_bill WHERE customer_no = ? ORDER BY bill_period DESC LIMIT 5", c.get("customer_no")));
+        return c;
+    }
+
+    public Map<String, Object> list(String type, String area, String status, String keyword, int page, int size) {
+        StringBuilder w = new StringBuilder("WHERE 1=1"); List<Object> p = new ArrayList<>();
+        if (type != null && !type.isEmpty()) { w.append(" AND type = ?"); p.add(type); }
+        if (area != null && !area.isEmpty()) { w.append(" AND area = ?"); p.add(area); }
+        if (status != null && !status.isEmpty()) { w.append(" AND status = ?"); p.add(status); }
+        if (keyword != null && !keyword.isEmpty()) {
+            w.append(" AND (name LIKE ? OR customer_no LIKE ? OR phone LIKE ?)");
+            String kw = "%" + keyword + "%"; p.add(kw); p.add(kw); p.add(kw);
+        }
+        Long total = jdbcTemplate.queryForObject("SELECT COUNT(*) FROM rev_customer " + w, Long.class, p.toArray());
+        List<Object> qp = new ArrayList<>(p); qp.add(size); qp.add((page - 1) * size);
+        List<Map<String, Object>> records = jdbcTemplate.queryForList(
+            "SELECT * FROM rev_customer " + w + " ORDER BY created_at DESC LIMIT ? OFFSET ?", qp.toArray());
+        Map<String, Object> r = new LinkedHashMap<>();
+        r.put("records", records); r.put("total", total); r.put("page", page);
+        r.put("size", size); r.put("pages", (int) Math.ceil((double) total / size));
+        return r;
+    }
+
+    @Transactional
+    public void cancel(Long id) {
+        int rows = jdbcTemplate.update("UPDATE rev_customer SET status = 'cancelled', updated_at = ? WHERE id = ? AND status = 'active'", LocalDateTime.now(), id);
+        if (rows == 0) throw new RuntimeException("用户不存在或已销户: " + id);
+    }
+
+    public Map<String, Object> stats(String area) {
+        StringBuilder w = new StringBuilder("WHERE 1=1"); List<Object> p = new ArrayList<>();
+        if (area != null && !area.isEmpty()) { w.append(" AND area = ?"); p.add(area); }
+        Map<String, Object> r = new LinkedHashMap<>();
+        r.put("total", jdbcTemplate.queryForObject("SELECT COUNT(*) FROM rev_customer " + w, Long.class, p.toArray()));
+        r.put("byType", jdbcTemplate.queryForList("SELECT type, COUNT(*) as count FROM rev_customer " + w + " GROUP BY type", p.toArray()));
+        r.put("byArea", jdbcTemplate.queryForList("SELECT area, COUNT(*) as count FROM rev_customer " + w + " GROUP BY area", p.toArray()));
+        r.put("byStatus", jdbcTemplate.queryForList("SELECT status, COUNT(*) as count FROM rev_customer " + w + " GROUP BY status", p.toArray()));
+        return r;
+    }
+}

wm-revenue/src/main/java/com/water/revenue/service/RevenueDashboardService.java

@@ -0,0 +1,238 @@
+package com.water.revenue.service;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.*;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class RevenueDashboardService {
+
+    private final JdbcTemplate jdbcTemplate;
+
+    /**
+     * 首页总览
+     */
+    public Map<String, Object> getOverview() {
+        log.info("Getting revenue overview");
+        
+        // 总营收
+        BigDecimal totalRevenue = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(paid_fee), 0) FROM rev_bill", BigDecimal.class);
+        
+        // 本月营收
+        BigDecimal monthRevenue = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(paid_fee), 0) FROM rev_bill WHERE bill_period = ?",
+            BigDecimal.class,
+            LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM")));
+        
+        // 今日营收
+        BigDecimal todayRevenue = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(amount), 0) FROM rev_payment WHERE DATE(paid_at) = CURRENT_DATE",
+            BigDecimal.class);
+        
+        // 待缴账单数
+        Integer pendingBills = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM rev_bill WHERE status IN ('pending', 'partial')",
+            Integer.class);
+        
+        // 逾期账单数
+        Integer overdueBills = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM rev_bill WHERE status = 'overdue'",
+            Integer.class);
+        
+        // 逾期金额
+        BigDecimal overdueAmount = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(total_fee - paid_fee), 0) FROM rev_bill WHERE status = 'overdue'",
+            BigDecimal.class);
+        
+        // 收缴率
+        BigDecimal collectionRate = calculateCollectionRate();
+        
+        // 客户总数
+        Integer customerCount = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM rev_customer", Integer.class);
+        
+        Map<String, Object> overview = new HashMap<>();
+        overview.put("totalRevenue", totalRevenue);
+        overview.put("monthRevenue", monthRevenue);
+        overview.put("todayRevenue", todayRevenue);
+        overview.put("pendingBills", pendingBills);
+        overview.put("overdueBills", overdueBills);
+        overview.put("overdueAmount", overdueAmount);
+        overview.put("collectionRate", collectionRate);
+        overview.put("customerCount", customerCount);
+        
+        log.info("Overview retrieved: totalRevenue={}, monthRevenue={}", totalRevenue, monthRevenue);
+        return overview;
+    }
+
+    /**
+     * 营收趋势（按日/周/月）
+     */
+    public List<Map<String, Object>> getRevenueTrend(String period) {
+        log.info("Getting revenue trend for period: {}", period);
+        
+        String dateFormat;
+        int days;
+        
+        switch (period.toLowerCase()) {
+            case "day":
+                dateFormat = "DATE(paid_at)";
+                days = 30;
+                break;
+            case "week":
+                dateFormat = "DATE_TRUNC('week', paid_at)";
+                days = 84; // 12 weeks
+                break;
+            case "month":
+            default:
+                dateFormat = "TO_CHAR(paid_at, 'YYYY-MM')";
+                days = 365;
+                break;
+        }
+        
+        LocalDate startDate = LocalDate.now().minusDays(days);
+        
+        String sql = String.format(
+            "SELECT %s as period, COALESCE(SUM(amount), 0) as revenue, COUNT(*) as count " +
+            "FROM rev_payment " +
+            "WHERE paid_at >= ? " +
+            "GROUP BY %s " +
+            "ORDER BY period",
+            dateFormat, dateFormat);
+        
+        List<Map<String, Object>> trends = jdbcTemplate.queryForList(sql, startDate);
+        
+        log.info("Revenue trend retrieved: {} data points", trends.size());
+        return trends;
+    }
+
+    /**
+     * 按区域统计营收
+     */
+    public Map<String, Object> getAreaRevenue(String area) {
+        log.info("Getting area revenue for: {}", area);
+        
+        Map<String, Object> result = new HashMap<>();
+        
+        // 区域总营收
+        BigDecimal totalRevenue = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(b.paid_fee), 0) FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE c.area = ?",
+            BigDecimal.class, area);
+        
+        // 区域账单数
+        Integer billCount = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE c.area = ?",
+            Integer.class, area);
+        
+        // 区域欠费
+        BigDecimal overdueAmount = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(b.total_fee - b.paid_fee), 0) FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE c.area = ? AND b.status IN ('pending', 'partial', 'overdue')",
+            BigDecimal.class, area);
+        
+        // 区域客户数
+        Integer customerCount = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM rev_customer WHERE area = ?",
+            Integer.class, area);
+        
+        result.put("area", area);
+        result.put("totalRevenue", totalRevenue);
+        result.put("billCount", billCount);
+        result.put("overdueAmount", overdueAmount);
+        result.put("customerCount", customerCount);
+        
+        log.info("Area revenue for {}: totalRevenue={}, billCount={}", area, totalRevenue, billCount);
+        return result;
+    }
+
+    /**
+     * 按支付渠道统计
+     */
+    public List<Map<String, Object>> getPaymentChannelStats() {
+        log.info("Getting payment channel statistics");
+        
+        List<Map<String, Object>> stats = jdbcTemplate.queryForList(
+            "SELECT pay_channel, COUNT(*) as count, COALESCE(SUM(amount), 0) as total " +
+            "FROM rev_payment " +
+            "GROUP BY pay_channel " +
+            "ORDER BY total DESC");
+        
+        log.info("Payment channel stats retrieved: {} channels", stats.size());
+        return stats;
+    }
+
+    /**
+     * 按客户类型统计
+     */
+    public List<Map<String, Object>> getCustomerTypeStats() {
+        log.info("Getting customer type statistics");
+        
+        List<Map<String, Object>> stats = jdbcTemplate.queryForList(
+            "SELECT c.customer_type, COUNT(b.id) as billCount, " +
+            "COALESCE(SUM(b.total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(b.paid_fee), 0) as paidAmount " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "GROUP BY c.customer_type " +
+            "ORDER BY totalAmount DESC");
+        
+        log.info("Customer type stats retrieved: {} types", stats.size());
+        return stats;
+    }
+
+    /**
+     * 欠费大户排行
+     */
+    public List<Map<String, Object>> getTopOverdueCustomers(int limit) {
+        log.info("Getting top overdue customers, limit: {}", limit);
+        
+        List<Map<String, Object>> customers = jdbcTemplate.queryForList(
+            "SELECT c.id, c.customer_name, c.customer_no, c.area, " +
+            "COUNT(b.id) as overdueBillCount, " +
+            "COALESCE(SUM(b.total_fee - b.paid_fee), 0) as overdueAmount " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE b.status IN ('overdue', 'pending', 'partial') " +
+            "GROUP BY c.id, c.customer_name, c.customer_no, c.area " +
+            "HAVING SUM(b.total_fee - b.paid_fee) > 0 " +
+            "ORDER BY overdueAmount DESC " +
+            "LIMIT ?",
+            limit);
+        
+        log.info("Top overdue customers retrieved: {} customers", customers.size());
+        return customers;
+    }
+
+    /**
+     * 计算收缴率
+     */
+    private BigDecimal calculateCollectionRate() {
+        BigDecimal totalBilled = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(total_fee), 0) FROM rev_bill", BigDecimal.class);
+        
+        if (totalBilled.compareTo(BigDecimal.ZERO) == 0) {
+            return BigDecimal.ZERO;
+        }
+        
+        BigDecimal totalPaid = jdbcTemplate.queryForObject(
+            "SELECT COALESCE(SUM(paid_fee), 0) FROM rev_bill", BigDecimal.class);
+        
+        return totalPaid.multiply(BigDecimal.valueOf(100))
+            .divide(totalBilled, 2, RoundingMode.HALF_UP);
+    }
+}

wm-revenue/src/main/java/com/water/revenue/service/RevenueQueryService.java

@@ -0,0 +1,391 @@
+package com.water.revenue.service;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.*;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class RevenueQueryService {
+
+    private final JdbcTemplate jdbcTemplate;
+
+    /**
+     * 多维度账单查询
+     */
+    public Map<String, Object> queryBills(Map<String, Object> filters) {
+        log.info("Querying bills with filters: {}", filters);
+        
+        StringBuilder sql = new StringBuilder(
+            "SELECT b.*, c.customer_name, c.customer_no, c.area, c.customer_type, m.meter_no " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "JOIN rev_meter m ON b.meter_id = m.id " +
+            "WHERE 1=1");
+        
+        List<Object> params = new ArrayList<>();
+        
+        // 时间范围
+        if (filters.get("startDate") != null) {
+            sql.append(" AND b.created_at >= ?::timestamp");
+            params.add(filters.get("startDate"));
+        }
+        if (filters.get("endDate") != null) {
+            sql.append(" AND b.created_at <= ?::timestamp");
+            params.add(filters.get("endDate"));
+        }
+        
+        // 区域
+        if (filters.get("area") != null && !filters.get("area").toString().isEmpty()) {
+            sql.append(" AND c.area = ?");
+            params.add(filters.get("area"));
+        }
+        
+        // 客户类型
+        if (filters.get("customerType") != null && !filters.get("customerType").toString().isEmpty()) {
+            sql.append(" AND c.customer_type = ?");
+            params.add(filters.get("customerType"));
+        }
+        
+        // 状态
+        if (filters.get("status") != null && !filters.get("status").toString().isEmpty()) {
+            sql.append(" AND b.status = ?");
+            params.add(filters.get("status"));
+        }
+        
+        // 金额范围
+        if (filters.get("minAmount") != null) {
+            sql.append(" AND b.total_fee >= ?");
+            params.add(new BigDecimal(filters.get("minAmount").toString()));
+        }
+        if (filters.get("maxAmount") != null) {
+            sql.append(" AND b.total_fee <= ?");
+            params.add(new BigDecimal(filters.get("maxAmount").toString()));
+        }
+        
+        sql.append(" ORDER BY b.created_at DESC");
+        
+        // 分页
+        int page = filters.get("page") != null ? Integer.parseInt(filters.get("page").toString()) : 1;
+        int size = filters.get("size") != null ? Integer.parseInt(filters.get("size").toString()) : 20;
+        int offset = (page - 1) * size;
+        
+        sql.append(" LIMIT ? OFFSET ?");
+        params.add(size);
+        params.add(offset);
+        
+        List<Map<String, Object>> bills = jdbcTemplate.queryForList(sql.toString(), params.toArray());
+        
+        // 统计总数
+        String countSql = sql.toString().replaceFirst("SELECT .*? FROM", "SELECT COUNT(*) FROM")
+            .replaceAll(" ORDER BY.*", "");
+        Integer total = jdbcTemplate.queryForObject(countSql, Integer.class, 
+            params.subList(0, params.size() - 2).toArray());
+        
+        Map<String, Object> result = new HashMap<>();
+        result.put("records", bills);
+        result.put("total", total);
+        result.put("page", page);
+        result.put("size", size);
+        result.put("pages", (total + size - 1) / size);
+        
+        log.info("Bills queried: {} records, total: {}", bills.size(), total);
+        return result;
+    }
+
+    /**
+     * 多维度缴费查询
+     */
+    public Map<String, Object> queryPayments(Map<String, Object> filters) {
+        log.info("Querying payments with filters: {}", filters);
+        
+        StringBuilder sql = new StringBuilder(
+            "SELECT p.*, b.bill_no, b.total_fee, c.customer_name, c.customer_no, c.area " +
+            "FROM rev_payment p " +
+            "JOIN rev_bill b ON p.bill_id = b.id " +
+            "JOIN rev_customer c ON p.customer_id = c.id " +
+            "WHERE 1=1");
+        
+        List<Object> params = new ArrayList<>();
+        
+        // 时间范围
+        if (filters.get("startDate") != null) {
+            sql.append(" AND p.paid_at >= ?::timestamp");
+            params.add(filters.get("startDate"));
+        }
+        if (filters.get("endDate") != null) {
+            sql.append(" AND p.paid_at <= ?::timestamp");
+            params.add(filters.get("endDate"));
+        }
+        
+        // 区域
+        if (filters.get("area") != null && !filters.get("area").toString().isEmpty()) {
+            sql.append(" AND c.area = ?");
+            params.add(filters.get("area"));
+        }
+        
+        // 支付方式
+        if (filters.get("payMethod") != null && !filters.get("payMethod").toString().isEmpty()) {
+            sql.append(" AND p.pay_method = ?");
+            params.add(filters.get("payMethod"));
+        }
+        
+        // 支付渠道
+        if (filters.get("payChannel") != null && !filters.get("payChannel").toString().isEmpty()) {
+            sql.append(" AND p.pay_channel = ?");
+            params.add(filters.get("payChannel"));
+        }
+        
+        // 金额范围
+        if (filters.get("minAmount") != null) {
+            sql.append(" AND p.amount >= ?");
+            params.add(new BigDecimal(filters.get("minAmount").toString()));
+        }
+        if (filters.get("maxAmount") != null) {
+            sql.append(" AND p.amount <= ?");
+            params.add(new BigDecimal(filters.get("maxAmount").toString()));
+        }
+        
+        sql.append(" ORDER BY p.paid_at DESC");
+        
+        // 分页
+        int page = filters.get("page") != null ? Integer.parseInt(filters.get("page").toString()) : 1;
+        int size = filters.get("size") != null ? Integer.parseInt(filters.get("size").toString()) : 20;
+        int offset = (page - 1) * size;
+        
+        sql.append(" LIMIT ? OFFSET ?");
+        params.add(size);
+        params.add(offset);
+        
+        List<Map<String, Object>> payments = jdbcTemplate.queryForList(sql.toString(), params.toArray());
+        
+        // 统计总数
+        String countSql = sql.toString().replaceFirst("SELECT .*? FROM", "SELECT COUNT(*) FROM")
+            .replaceAll(" ORDER BY.*", "");
+        Integer total = jdbcTemplate.queryForObject(countSql, Integer.class, 
+            params.subList(0, params.size() - 2).toArray());
+        
+        Map<String, Object> result = new HashMap<>();
+        result.put("records", payments);
+        result.put("total", total);
+        result.put("page", page);
+        result.put("size", size);
+        result.put("pages", (total + size - 1) / size);
+        
+        log.info("Payments queried: {} records, total: {}", payments.size(), total);
+        return result;
+    }
+
+    /**
+     * 月度营收报表
+     */
+    public Map<String, Object> monthlyReport(int year, int month) {
+        log.info("Generating monthly report: {}-{}", year, month);
+        
+        String period = String.format("%04d-%02d", year, month);
+        
+        Map<String, Object> report = new HashMap<>();
+        report.put("year", year);
+        report.put("month", month);
+        report.put("period", period);
+        
+        // 账单统计
+        Map<String, Object> billStats = jdbcTemplate.queryForMap(
+            "SELECT COUNT(*) as billCount, " +
+            "COALESCE(SUM(total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(paid_fee), 0) as paidAmount, " +
+            "COALESCE(SUM(total_fee - paid_fee), 0) as unpaidAmount " +
+            "FROM rev_bill WHERE bill_period = ?",
+            period);
+        report.putAll(billStats);
+        
+        // 缴费统计
+        Map<String, Object> paymentStats = jdbcTemplate.queryForMap(
+            "SELECT COUNT(*) as paymentCount, " +
+            "COALESCE(SUM(amount), 0) as paymentAmount " +
+            "FROM rev_payment p " +
+            "JOIN rev_bill b ON p.bill_id = b.id " +
+            "WHERE b.bill_period = ?",
+            period);
+        report.putAll(paymentStats);
+        
+        // 按区域统计
+        List<Map<String, Object>> areaStats = jdbcTemplate.queryForList(
+            "SELECT c.area, COUNT(b.id) as billCount, " +
+            "COALESCE(SUM(b.total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(b.paid_fee), 0) as paidAmount " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE b.bill_period = ? " +
+            "GROUP BY c.area " +
+            "ORDER BY totalAmount DESC",
+            period);
+        report.put("areaStats", areaStats);
+        
+        // 按支付方式统计
+        List<Map<String, Object>> paymentMethodStats = jdbcTemplate.queryForList(
+            "SELECT p.pay_method, COUNT(*) as count, " +
+            "COALESCE(SUM(p.amount), 0) as amount " +
+            "FROM rev_payment p " +
+            "JOIN rev_bill b ON p.bill_id = b.id " +
+            "WHERE b.bill_period = ? " +
+            "GROUP BY p.pay_method " +
+            "ORDER BY amount DESC",
+            period);
+        report.put("paymentMethodStats", paymentMethodStats);
+        
+        log.info("Monthly report generated for {}: totalAmount={}, paidAmount={}", 
+            period, billStats.get("totalAmount"), billStats.get("paidAmount"));
+        return report;
+    }
+
+    /**
+     * 年度营收报表
+     */
+    public Map<String, Object> yearlyReport(int year) {
+        log.info("Generating yearly report: {}", year);
+        
+        Map<String, Object> report = new HashMap<>();
+        report.put("year", year);
+        
+        // 年度总计
+        Map<String, Object> yearlyStats = jdbcTemplate.queryForMap(
+            "SELECT COUNT(*) as billCount, " +
+            "COALESCE(SUM(total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(paid_fee), 0) as paidAmount, " +
+            "COALESCE(SUM(total_fee - paid_fee), 0) as unpaidAmount " +
+            "FROM rev_bill WHERE EXTRACT(YEAR FROM created_at) = ?",
+            year);
+        report.putAll(yearlyStats);
+        
+        // 年度缴费统计
+        Map<String, Object> paymentStats = jdbcTemplate.queryForMap(
+            "SELECT COUNT(*) as paymentCount, " +
+            "COALESCE(SUM(p.amount), 0) as paymentAmount " +
+            "FROM rev_payment p " +
+            "JOIN rev_bill b ON p.bill_id = b.id " +
+            "WHERE EXTRACT(YEAR FROM b.created_at) = ?",
+            year);
+        report.putAll(paymentStats);
+        
+        // 按月统计
+        List<Map<String, Object>> monthlyStats = jdbcTemplate.queryForList(
+            "SELECT bill_period as month, COUNT(*) as billCount, " +
+            "COALESCE(SUM(total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(paid_fee), 0) as paidAmount " +
+            "FROM rev_bill " +
+            "WHERE EXTRACT(YEAR FROM created_at) = ? " +
+            "GROUP BY bill_period " +
+            "ORDER BY bill_period",
+            year);
+        report.put("monthlyStats", monthlyStats);
+        
+        // 按区域统计
+        List<Map<String, Object>> areaStats = jdbcTemplate.queryForList(
+            "SELECT c.area, COUNT(b.id) as billCount, " +
+            "COALESCE(SUM(b.total_fee), 0) as totalAmount, " +
+            "COALESCE(SUM(b.paid_fee), 0) as paidAmount " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "WHERE EXTRACT(YEAR FROM b.created_at) = ? " +
+            "GROUP BY c.area " +
+            "ORDER BY totalAmount DESC",
+            year);
+        report.put("areaStats", areaStats);
+        
+        log.info("Yearly report generated for {}: totalAmount={}, paidAmount={}", 
+            year, yearlyStats.get("totalAmount"), yearlyStats.get("paidAmount"));
+        return report;
+    }
+
+    /**
+     * 导出账单（CSV 格式）
+     */
+    public String exportBills(Map<String, Object> filters) {
+        log.info("Exporting bills with filters: {}", filters);
+        
+        StringBuilder sql = new StringBuilder(
+            "SELECT b.bill_no, c.customer_name, c.customer_no, c.area, c.customer_type, " +
+            "m.meter_no, b.bill_period, b.consumption, b.water_fee, b.sewage_fee, " +
+            "b.total_fee, b.paid_fee, b.status, b.due_date, b.created_at " +
+            "FROM rev_bill b " +
+            "JOIN rev_customer c ON b.customer_id = c.id " +
+            "JOIN rev_meter m ON b.meter_id = m.id " +
+            "WHERE 1=1");
+        
+        List<Object> params = new ArrayList<>();
+        
+        // 应用过滤条件（同 queryBills）
+        if (filters.get("startDate") != null) {
+            sql.append(" AND b.created_at >= ?::timestamp");
+            params.add(filters.get("startDate"));
+        }
+        if (filters.get("endDate") != null) {
+            sql.append(" AND b.created_at <= ?::timestamp");
+            params.add(filters.get("endDate"));
+        }
+        if (filters.get("area") != null && !filters.get("area").toString().isEmpty()) {
+            sql.append(" AND c.area = ?");
+            params.add(filters.get("area"));
+        }
+        if (filters.get("customerType") != null && !filters.get("customerType").toString().isEmpty()) {
+            sql.append(" AND c.customer_type = ?");
+            params.add(filters.get("customerType"));
+        }
+        if (filters.get("status") != null && !filters.get("status").toString().isEmpty()) {
+            sql.append(" AND b.status = ?");
+            params.add(filters.get("status"));
+        }
+        
+        sql.append(" ORDER BY b.created_at DESC LIMIT 10000"); // 限制导出数量
+        
+        List<Map<String, Object>> bills = jdbcTemplate.queryForList(sql.toString(), params.toArray());
+        
+        // 生成 CSV
+        StringBuilder csv = new StringBuilder();
+        csv.append("账单编号,客户名称,客户编号,区域,客户类型,水表号,账期,用水量,水费,污水处理费,")
+           .append("总金额,已缴金额,状态,到期日期,创建时间\n");
+        
+        for (Map<String, Object> bill : bills) {
+            csv.append(escapeCsv(bill.get("bill_no"))).append(",")
+               .append(escapeCsv(bill.get("customer_name"))).append(",")
+               .append(escapeCsv(bill.get("customer_no"))).append(",")
+               .append(escapeCsv(bill.get("area"))).append(",")
+               .append(escapeCsv(bill.get("customer_type"))).append(",")
+               .append(escapeCsv(bill.get("meter_no"))).append(",")
+               .append(escapeCsv(bill.get("bill_period"))).append(",")
+               .append(bill.get("consumption")).append(",")
+               .append(bill.get("water_fee")).append(",")
+               .append(bill.get("sewage_fee")).append(",")
+               .append(bill.get("total_fee")).append(",")
+               .append(bill.get("paid_fee")).append(",")
+               .append(escapeCsv(bill.get("status"))).append(",")
+               .append(bill.get("due_date")).append(",")
+               .append(bill.get("created_at")).append("\n");
+        }
+        
+        log.info("Bills exported: {} records", bills.size());
+        return csv.toString();
+    }
+
+    /**
+     * CSV 字段转义
+     */
+    private String escapeCsv(Object value) {
+        if (value == null) {
+            return "";
+        }
+        String str = value.toString();
+        if (str.contains(",") || str.contains("\"") || str.contains("\n")) {
+            return "\"" + str.replace("\"", "\"\"") + "\"";
+        }
+        return str;
+    }
+}

wm-revenue/src/main/resources/sql/V83__revenue_dashboard.sql

@@ -0,0 +1,17 @@
+-- 营收统计缓存表（定时汇总，加速 Dashboard 查询）
+CREATE TABLE IF NOT EXISTS rev_revenue_daily (
+    id              BIGSERIAL PRIMARY KEY,
+    stat_date       DATE NOT NULL,
+    area            VARCHAR(50),
+    customer_type   VARCHAR(20),
+    total_bills     INT DEFAULT 0,
+    total_amount    DECIMAL(14,2) DEFAULT 0,
+    paid_amount     DECIMAL(14,2) DEFAULT 0,
+    overdue_amount  DECIMAL(14,2) DEFAULT 0,
+    new_customers   INT DEFAULT 0,
+    created_at      TIMESTAMPTZ DEFAULT NOW(),
+    UNIQUE(stat_date, area, customer_type)
+);
+
+CREATE INDEX IF NOT EXISTS idx_rev_daily_date ON rev_revenue_daily(stat_date);
+CREATE INDEX IF NOT EXISTS idx_rev_daily_area ON rev_revenue_daily(area);

wm-revenue/src/main/resources/sql/V84__customer_billing_config.sql

@@ -0,0 +1,34 @@
+-- V84: 用户管理 + 业务参数设置
+
+CREATE TABLE IF NOT EXISTS rev_billing_config (
+    id BIGSERIAL PRIMARY KEY, config_key VARCHAR(50) UNIQUE NOT NULL, config_value VARCHAR(200) NOT NULL,
+    config_type VARCHAR(20) DEFAULT 'string', description VARCHAR(200), updated_at TIMESTAMPTZ DEFAULT NOW()
+);
+INSERT INTO rev_billing_config (config_key, config_value, config_type, description) VALUES
+    ('billing_cycle_days','30','int','收费周期(天)'), ('overdue_penalty_rate','0.001','decimal','滞纳金日费率'),
+    ('min_consumption','5','decimal','最低消费水量(m³)'), ('reading_day_of_month','1','int','每月抄表日'),
+    ('bill_due_days','15','int','账单到期天数'), ('invoice_auto_issue','true','boolean','自动开具电子发票')
+ON CONFLICT (config_key) DO NOTHING;
+
+CREATE TABLE IF NOT EXISTS rev_customer (
+    id BIGSERIAL PRIMARY KEY, customer_no VARCHAR(32) UNIQUE NOT NULL, name VARCHAR(100) NOT NULL,
+    type VARCHAR(20) NOT NULL DEFAULT 'residential', area VARCHAR(50), address VARCHAR(200),
+    phone VARCHAR(20), id_card VARCHAR(20), status VARCHAR(20) NOT NULL DEFAULT 'active',
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(), updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+CREATE INDEX IF NOT EXISTS idx_rev_customer_type ON rev_customer(type);
+CREATE INDEX IF NOT EXISTS idx_rev_customer_area ON rev_customer(area);
+CREATE INDEX IF NOT EXISTS idx_rev_customer_status ON rev_customer(status);
+
+CREATE TABLE IF NOT EXISTS rev_water_price (
+    id BIGSERIAL PRIMARY KEY, customer_type VARCHAR(20) NOT NULL, tier_level INTEGER NOT NULL,
+    min_usage NUMERIC(10,2), max_usage NUMERIC(10,2), price NUMERIC(10,4) NOT NULL,
+    sewage_fee NUMERIC(10,4) DEFAULT 0.85, created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+CREATE INDEX IF NOT EXISTS idx_water_price_type ON rev_water_price(customer_type);
+INSERT INTO rev_water_price (customer_type, tier_level, min_usage, max_usage, price, sewage_fee) VALUES
+    ('residential',1,0,15,3.50,0.85), ('residential',2,15,30,5.20,0.85), ('residential',3,30,NULL,8.00,0.85),
+    ('commercial',1,0,50,5.80,1.20), ('commercial',2,50,200,7.50,1.20), ('commercial',3,200,NULL,10.00,1.20),
+    ('industrial',1,0,100,4.50,1.50), ('industrial',2,100,500,6.80,1.50), ('industrial',3,500,NULL,9.50,1.50)
+ON CONFLICT DO NOTHING;