feat(alertas): add alerts CRUD with stats and management UI

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/api/src/controllers/reportes.controller.ts

@@ -0,0 +1,55 @@
+import { Request, Response, NextFunction } from 'express';
+import * as reportesService from '../services/reportes.service.js';
+
+export async function getEstadoResultados(req: Request, res: Response, next: NextFunction) {
+  try {
+    const { fechaInicio, fechaFin } = req.query;
+    const now = new Date();
+    const inicio = (fechaInicio as string) || `${now.getFullYear()}-01-01`;
+    const fin = (fechaFin as string) || now.toISOString().split('T')[0];
+
+    const data = await reportesService.getEstadoResultados(req.tenantSchema!, inicio, fin);
+    res.json(data);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getFlujoEfectivo(req: Request, res: Response, next: NextFunction) {
+  try {
+    const { fechaInicio, fechaFin } = req.query;
+    const now = new Date();
+    const inicio = (fechaInicio as string) || `${now.getFullYear()}-01-01`;
+    const fin = (fechaFin as string) || now.toISOString().split('T')[0];
+
+    const data = await reportesService.getFlujoEfectivo(req.tenantSchema!, inicio, fin);
+    res.json(data);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getComparativo(req: Request, res: Response, next: NextFunction) {
+  try {
+    const año = parseInt(req.query.año as string) || new Date().getFullYear();
+    const data = await reportesService.getComparativo(req.tenantSchema!, año);
+    res.json(data);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function getConcentradoRfc(req: Request, res: Response, next: NextFunction) {
+  try {
+    const { fechaInicio, fechaFin, tipo } = req.query;
+    const now = new Date();
+    const inicio = (fechaInicio as string) || `${now.getFullYear()}-01-01`;
+    const fin = (fechaFin as string) || now.toISOString().split('T')[0];
+    const tipoRfc = (tipo as 'cliente' | 'proveedor') || 'cliente';
+
+    const data = await reportesService.getConcentradoRfc(req.tenantSchema!, inicio, fin, tipoRfc);
+    res.json(data);
+  } catch (error) {
+    next(error);
+  }
+}