Initial commit: Horux Strategy Platform

- Laravel 11 backend with API REST - React 18 + TypeScript + Vite frontend - Multi-parser architecture for accounting systems (CONTPAQi, Aspel, SAP) - 27+ financial metrics calculation - PDF report generation with Browsershot - Complete documentation (10 documents) Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
2026-01-31 22:24:00 -06:00
commit 4c3dc94ff2
107 changed files with 10701 additions and 0 deletions
--- a/backend/database/migrations/2025_01_31_000001_create_giros_table.php
+++ b/backend/database/migrations/2025_01_31_000001_create_giros_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('giros', function (Blueprint $table) {
+            $table->id();
+            $table->string('nombre');
+            $table->boolean('activo')->default(true);
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('giros');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000002_create_clientes_table.php
+++ b/backend/database/migrations/2025_01_31_000002_create_clientes_table.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('clientes', function (Blueprint $table) {
+            $table->id();
+            $table->string('nombre_empresa');
+            $table->string('logo')->nullable();
+            $table->foreignId('giro_id')->constrained('giros');
+            $table->string('moneda')->default('MXN');
+            $table->json('configuracion')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('clientes');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000003_create_users_table.php
+++ b/backend/database/migrations/2025_01_31_000003_create_users_table.php
@@ -0,0 +1,45 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('users', function (Blueprint $table) {
+            $table->id();
+            $table->string('nombre');
+            $table->string('email')->unique();
+            $table->timestamp('email_verified_at')->nullable();
+            $table->string('password');
+            $table->enum('role', ['admin', 'analista', 'cliente', 'empleado']);
+            $table->foreignId('cliente_id')->nullable()->constrained('clientes')->nullOnDelete();
+            $table->rememberToken();
+            $table->timestamps();
+        });
+
+        Schema::create('password_reset_tokens', function (Blueprint $table) {
+            $table->string('email')->primary();
+            $table->string('token');
+            $table->timestamp('created_at')->nullable();
+        });
+
+        Schema::create('sessions', function (Blueprint $table) {
+            $table->string('id')->primary();
+            $table->foreignId('user_id')->nullable()->index();
+            $table->string('ip_address', 45)->nullable();
+            $table->text('user_agent')->nullable();
+            $table->longText('payload');
+            $table->integer('last_activity')->index();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('sessions');
+        Schema::dropIfExists('password_reset_tokens');
+        Schema::dropIfExists('users');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000004_create_permisos_empleado_table.php
+++ b/backend/database/migrations/2025_01_31_000004_create_permisos_empleado_table.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('permisos_empleado', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained('users')->cascadeOnDelete();
+            $table->foreignId('cliente_id')->constrained('clientes')->cascadeOnDelete();
+            $table->json('permisos'); // {ver_dashboard, ver_estados, exportar_pdf, etc.}
+            $table->timestamps();
+
+            $table->unique(['user_id', 'cliente_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('permisos_empleado');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000005_create_reportes_contables_table.php
+++ b/backend/database/migrations/2025_01_31_000005_create_reportes_contables_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('reportes_contables', function (Blueprint $table) {
+            $table->id();
+            $table->string('nombre'); // "Balance General", "Estado de Resultados"
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('reportes_contables');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000006_create_categorias_contables_table.php
+++ b/backend/database/migrations/2025_01_31_000006_create_categorias_contables_table.php
@@ -0,0 +1,24 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('categorias_contables', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('reporte_contable_id')->constrained('reportes_contables')->cascadeOnDelete();
+            $table->string('nombre');
+            $table->integer('orden');
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('categorias_contables');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000007_create_umbrales_table.php
+++ b/backend/database/migrations/2025_01_31_000007_create_umbrales_table.php
@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('umbrales', function (Blueprint $table) {
+            $table->id();
+            $table->string('metrica'); // nombre de la métrica
+            $table->decimal('muy_positivo', 10, 4)->nullable();
+            $table->decimal('positivo', 10, 4)->nullable();
+            $table->decimal('neutral', 10, 4)->nullable();
+            $table->decimal('negativo', 10, 4)->nullable();
+            $table->decimal('muy_negativo', 10, 4)->nullable();
+            $table->foreignId('giro_id')->nullable()->constrained('giros')->nullOnDelete();
+            $table->timestamps();
+
+            $table->unique(['metrica', 'giro_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('umbrales');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000008_create_balanzas_table.php
+++ b/backend/database/migrations/2025_01_31_000008_create_balanzas_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('balanzas', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('cliente_id')->constrained('clientes')->cascadeOnDelete();
+            $table->date('periodo_inicio');
+            $table->date('periodo_fin');
+            $table->string('sistema_origen'); // contpaqi, aspel, sap, etc.
+            $table->string('archivo_original');
+            $table->enum('status', ['pendiente', 'procesando', 'completado', 'error'])->default('pendiente');
+            $table->text('error_mensaje')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('balanzas');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000009_create_cuentas_table.php
+++ b/backend/database/migrations/2025_01_31_000009_create_cuentas_table.php
@@ -0,0 +1,40 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('cuentas', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('balanza_id')->constrained('balanzas')->cascadeOnDelete();
+            $table->string('codigo'); // ej: 001-100-000
+            $table->string('nombre');
+            $table->integer('nivel'); // nivel jerárquico
+            $table->foreignId('reporte_contable_id')->nullable()->constrained('reportes_contables');
+            $table->foreignId('categoria_contable_id')->nullable()->constrained('categorias_contables');
+            $table->foreignId('cuenta_padre_id')->nullable()->constrained('cuentas')->nullOnDelete();
+            $table->decimal('saldo_inicial_deudor', 18, 2)->default(0);
+            $table->decimal('saldo_inicial_acreedor', 18, 2)->default(0);
+            $table->decimal('cargos', 18, 2)->default(0);
+            $table->decimal('abonos', 18, 2)->default(0);
+            $table->decimal('saldo_final_deudor', 18, 2)->default(0);
+            $table->decimal('saldo_final_acreedor', 18, 2)->default(0);
+            $table->boolean('excluida')->default(false);
+            $table->boolean('es_cuenta_padre')->default(false);
+            $table->boolean('requiere_revision')->default(false);
+            $table->text('nota_revision')->nullable();
+            $table->timestamps();
+
+            $table->index(['balanza_id', 'codigo']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('cuentas');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000010_create_reglas_mapeo_table.php
+++ b/backend/database/migrations/2025_01_31_000010_create_reglas_mapeo_table.php
@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('reglas_mapeo', function (Blueprint $table) {
+            $table->id();
+            $table->string('sistema_origen'); // contpaqi, aspel, etc.
+            $table->string('cuenta_padre_codigo')->nullable(); // ej: 001-100-000
+            $table->string('rango_inicio')->nullable(); // ej: 101-000-000
+            $table->string('rango_fin')->nullable(); // ej: 154-999-999
+            $table->string('patron_regex')->nullable(); // para casos especiales
+            $table->foreignId('reporte_contable_id')->constrained('reportes_contables');
+            $table->foreignId('categoria_contable_id')->constrained('categorias_contables');
+            $table->integer('prioridad')->default(0);
+            $table->boolean('activo')->default(true);
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('reglas_mapeo');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000011_create_mapeo_cuentas_table.php
+++ b/backend/database/migrations/2025_01_31_000011_create_mapeo_cuentas_table.php
@@ -0,0 +1,27 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('mapeo_cuentas', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('cliente_id')->constrained('clientes')->cascadeOnDelete();
+            $table->string('codigo_patron'); // patrón de código para matching
+            $table->foreignId('categoria_contable_id')->constrained('categorias_contables');
+            $table->text('notas')->nullable();
+            $table->timestamps();
+
+            $table->unique(['cliente_id', 'codigo_patron']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('mapeo_cuentas');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000012_create_reportes_table.php
+++ b/backend/database/migrations/2025_01_31_000012_create_reportes_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('reportes', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('cliente_id')->constrained('clientes')->cascadeOnDelete();
+            $table->string('nombre');
+            $table->enum('periodo_tipo', ['mensual', 'trimestral', 'anual']);
+            $table->date('periodo_inicio');
+            $table->date('periodo_fin');
+            $table->timestamp('fecha_generacion')->nullable();
+            $table->json('data_calculada')->nullable(); // métricas, estados financieros, etc.
+            $table->string('pdf_path')->nullable();
+            $table->enum('status', ['pendiente', 'procesando', 'completado', 'error'])->default('pendiente');
+            $table->timestamps();
+        });
+
+        // Tabla pivote para relacionar reportes con balanzas
+        Schema::create('reporte_balanza', function (Blueprint $table) {
+            $table->foreignId('reporte_id')->constrained('reportes')->cascadeOnDelete();
+            $table->foreignId('balanza_id')->constrained('balanzas')->cascadeOnDelete();
+            $table->primary(['reporte_id', 'balanza_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('reporte_balanza');
+        Schema::dropIfExists('reportes');
+    }
+};
--- a/backend/database/migrations/2025_01_31_000013_create_personal_access_tokens_table.php
+++ b/backend/database/migrations/2025_01_31_000013_create_personal_access_tokens_table.php
@@ -0,0 +1,27 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('personal_access_tokens', function (Blueprint $table) {
+            $table->id();
+            $table->morphs('tokenable');
+            $table->string('name');
+            $table->string('token', 64)->unique();
+            $table->text('abilities')->nullable();
+            $table->timestamp('last_used_at')->nullable();
+            $table->timestamp('expires_at')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('personal_access_tokens');
+    }
+};
--- a/backend/database/seeders/AdminUserSeeder.php
+++ b/backend/database/seeders/AdminUserSeeder.php
@@ -0,0 +1,21 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\User;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\Hash;
+
+class AdminUserSeeder extends Seeder
+{
+    public function run(): void
+    {
+        User::create([
+            'nombre' => 'Administrador',
+            'email' => 'admin@horux360.com',
+            'password' => Hash::make('password'),
+            'role' => 'admin',
+            'cliente_id' => null,
+        ]);
+    }
+}
--- a/backend/database/seeders/DatabaseSeeder.php
+++ b/backend/database/seeders/DatabaseSeeder.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+
+class DatabaseSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $this->call([
+            GirosSeeder::class,
+            ReportesContablesSeeder::class,
+            ReglasMapeeoContpaqiSeeder::class,
+            UmbralesSeeder::class,
+            AdminUserSeeder::class,
+        ]);
+    }
+}
--- a/backend/database/seeders/GirosSeeder.php
+++ b/backend/database/seeders/GirosSeeder.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Giro;
+use Illuminate\Database\Seeder;
+
+class GirosSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $giros = [
+            'Agricultura y Ganadería',
+            'Alimentos y Bebidas',
+            'Automotriz',
+            'Comercio al por Mayor',
+            'Comercio al por Menor',
+            'Construcción',
+            'Educación',
+            'Energía',
+            'Farmacéutica',
+            'Financiero',
+            'Hotelería',
+            'Inmobiliario',
+            'Logística y Transporte',
+            'Manufactura',
+            'Medios y Entretenimiento',
+            'Minería',
+            'Restaurantes',
+            'Salud',
+            'Servicios Profesionales',
+            'Tecnología',
+            'Telecomunicaciones',
+            'Textil y Moda',
+            'Turismo',
+            'Otro',
+        ];
+
+        foreach ($giros as $nombre) {
+            Giro::create(['nombre' => $nombre, 'activo' => true]);
+        }
+    }
+}
--- a/backend/database/seeders/ReglasMapeeoContpaqiSeeder.php
+++ b/backend/database/seeders/ReglasMapeeoContpaqiSeeder.php
@@ -0,0 +1,142 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\ReglaMapeo;
+use App\Models\ReporteContable;
+use App\Models\CategoriaContable;
+use Illuminate\Database\Seeder;
+
+class ReglasMapeeoContpaqiSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $balanceGeneral = ReporteContable::where('nombre', 'Balance General')->first();
+        $estadoResultados = ReporteContable::where('nombre', 'Estado de Resultados')->first();
+
+        // Obtener categorías
+        $activosCirculantes = CategoriaContable::where('nombre', 'Activos Circulantes')->first();
+        $activosNoCirculantes = CategoriaContable::where('nombre', 'Activos No Circulantes')->first();
+        $pasivoCirculante = CategoriaContable::where('nombre', 'Pasivo Circulante')->first();
+        $pasivoNoCirculante = CategoriaContable::where('nombre', 'Pasivo No Circulante')->first();
+        $capitalSocial = CategoriaContable::where('nombre', 'Capital Social')->first();
+        $perdidasAnteriores = CategoriaContable::where('nombre', 'Pérdidas Ejercicios Anteriores')->first();
+        $utilidadesAnteriores = CategoriaContable::where('nombre', 'Utilidades Ejercicios Anteriores')->first();
+        $ingresos = CategoriaContable::where('nombre', 'Ingresos')->first();
+        $costoVenta = CategoriaContable::where('nombre', 'Costo de Venta')->first();
+        $gastosOperativos = CategoriaContable::where('nombre', 'Gastos Operativos')->first();
+        $otrosGastos = CategoriaContable::where('nombre', 'Otros Gastos')->first();
+        $gastosFinancieros = CategoriaContable::where('nombre', 'Gastos Financieros')->first();
+
+        $reglas = [
+            // Activos Circulantes: 001-100-000, hijos 101-000-000 a 154-999-999
+            [
+                'sistema_origen' => 'contpaqi',
+                'cuenta_padre_codigo' => '001-100-000',
+                'rango_inicio' => '101-000-000',
+                'rango_fin' => '154-999-999',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $activosCirculantes->id,
+                'prioridad' => 10,
+            ],
+            // Activos No Circulantes: 001-200-000, hijos 155-000-000 a 199-999-999
+            [
+                'sistema_origen' => 'contpaqi',
+                'cuenta_padre_codigo' => '001-200-000',
+                'rango_inicio' => '155-000-000',
+                'rango_fin' => '199-999-999',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $activosNoCirculantes->id,
+                'prioridad' => 10,
+            ],
+            // Pasivo Circulante: 002-100-000, hijos 200-000-000 a 209-999-999
+            [
+                'sistema_origen' => 'contpaqi',
+                'cuenta_padre_codigo' => '002-100-000',
+                'rango_inicio' => '200-000-000',
+                'rango_fin' => '209-999-999',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $pasivoCirculante->id,
+                'prioridad' => 10,
+            ],
+            // Pasivo No Circulante: 002-200-000, hijos 210-000-000 a 220-999-999
+            [
+                'sistema_origen' => 'contpaqi',
+                'cuenta_padre_codigo' => '002-200-000',
+                'rango_inicio' => '210-000-000',
+                'rango_fin' => '220-999-999',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $pasivoNoCirculante->id,
+                'prioridad' => 10,
+            ],
+            // Capital Social: 300-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^30[0-9]-/',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $capitalSocial->id,
+                'prioridad' => 10,
+            ],
+            // Pérdidas Ejercicios Anteriores: 310-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^310-/',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $perdidasAnteriores->id,
+                'prioridad' => 15,
+            ],
+            // Utilidades Ejercicios Anteriores: 311-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^311-/',
+                'reporte_contable_id' => $balanceGeneral->id,
+                'categoria_contable_id' => $utilidadesAnteriores->id,
+                'prioridad' => 15,
+            ],
+            // Ingresos: 40X-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^40[0-9]-/',
+                'reporte_contable_id' => $estadoResultados->id,
+                'categoria_contable_id' => $ingresos->id,
+                'prioridad' => 10,
+            ],
+            // Costo de Venta: podría ser 410-XXX o 50X en algunos casos
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^41[0-9]-/',
+                'reporte_contable_id' => $estadoResultados->id,
+                'categoria_contable_id' => $costoVenta->id,
+                'prioridad' => 10,
+            ],
+            // Gastos Operativos: 5XX-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^5[0-9]{2}-/',
+                'reporte_contable_id' => $estadoResultados->id,
+                'categoria_contable_id' => $gastosOperativos->id,
+                'prioridad' => 10,
+            ],
+            // Otros Gastos: 6XX-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^6[0-9]{2}-/',
+                'reporte_contable_id' => $estadoResultados->id,
+                'categoria_contable_id' => $otrosGastos->id,
+                'prioridad' => 10,
+            ],
+            // Gastos Financieros: 7XX-XXX-XXX
+            [
+                'sistema_origen' => 'contpaqi',
+                'patron_regex' => '/^7[0-9]{2}-/',
+                'reporte_contable_id' => $estadoResultados->id,
+                'categoria_contable_id' => $gastosFinancieros->id,
+                'prioridad' => 10,
+            ],
+        ];
+
+        foreach ($reglas as $regla) {
+            ReglaMapeo::create(array_merge($regla, ['activo' => true]));
+        }
+    }
+}
--- a/backend/database/seeders/ReportesContablesSeeder.php
+++ b/backend/database/seeders/ReportesContablesSeeder.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\ReporteContable;
+use App\Models\CategoriaContable;
+use Illuminate\Database\Seeder;
+
+class ReportesContablesSeeder extends Seeder
+{
+    public function run(): void
+    {
+        // Balance General
+        $balanceGeneral = ReporteContable::create(['nombre' => 'Balance General']);
+
+        $categoriasBalance = [
+            ['nombre' => 'Activos Circulantes', 'orden' => 1],
+            ['nombre' => 'Activos No Circulantes', 'orden' => 2],
+            ['nombre' => 'Pasivo Circulante', 'orden' => 3],
+            ['nombre' => 'Pasivo No Circulante', 'orden' => 4],
+            ['nombre' => 'Capital Social', 'orden' => 5],
+            ['nombre' => 'Pérdidas Ejercicios Anteriores', 'orden' => 6],
+            ['nombre' => 'Utilidades Ejercicios Anteriores', 'orden' => 7],
+        ];
+
+        foreach ($categoriasBalance as $categoria) {
+            CategoriaContable::create([
+                'reporte_contable_id' => $balanceGeneral->id,
+                'nombre' => $categoria['nombre'],
+                'orden' => $categoria['orden'],
+            ]);
+        }
+
+        // Estado de Resultados
+        $estadoResultados = ReporteContable::create(['nombre' => 'Estado de Resultados']);
+
+        $categoriasResultados = [
+            ['nombre' => 'Ingresos', 'orden' => 1],
+            ['nombre' => 'Costo de Venta', 'orden' => 2],
+            ['nombre' => 'Gastos Operativos', 'orden' => 3],
+            ['nombre' => 'Otros Gastos', 'orden' => 4],
+            ['nombre' => 'Gastos Financieros', 'orden' => 5],
+        ];
+
+        foreach ($categoriasResultados as $categoria) {
+            CategoriaContable::create([
+                'reporte_contable_id' => $estadoResultados->id,
+                'nombre' => $categoria['nombre'],
+                'orden' => $categoria['orden'],
+            ]);
+        }
+    }
+}
--- a/backend/database/seeders/UmbralesSeeder.php
+++ b/backend/database/seeders/UmbralesSeeder.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Umbral;
+use Illuminate\Database\Seeder;
+
+class UmbralesSeeder extends Seeder
+{
+    public function run(): void
+    {
+        // Umbrales por defecto (sin giro específico)
+        $umbrales = [
+            // Márgenes (valores en decimales, ej: 0.20 = 20%)
+            ['metrica' => 'margen_bruto', 'muy_positivo' => 0.50, 'positivo' => 0.35, 'neutral' => 0.20, 'negativo' => 0.10, 'muy_negativo' => 0],
+            ['metrica' => 'margen_ebitda', 'muy_positivo' => 0.30, 'positivo' => 0.20, 'neutral' => 0.10, 'negativo' => 0.05, 'muy_negativo' => 0],
+            ['metrica' => 'margen_operativo', 'muy_positivo' => 0.25, 'positivo' => 0.15, 'neutral' => 0.08, 'negativo' => 0.03, 'muy_negativo' => 0],
+            ['metrica' => 'margen_neto', 'muy_positivo' => 0.20, 'positivo' => 0.10, 'neutral' => 0.05, 'negativo' => 0.02, 'muy_negativo' => 0],
+            ['metrica' => 'margen_nopat', 'muy_positivo' => 0.18, 'positivo' => 0.10, 'neutral' => 0.05, 'negativo' => 0.02, 'muy_negativo' => 0],
+            ['metrica' => 'margen_ocf', 'muy_positivo' => 0.25, 'positivo' => 0.15, 'neutral' => 0.08, 'negativo' => 0.03, 'muy_negativo' => 0],
+            ['metrica' => 'margen_fcf', 'muy_positivo' => 0.20, 'positivo' => 0.10, 'neutral' => 0.05, 'negativo' => 0, 'muy_negativo' => -0.10],
+
+            // Retorno
+            ['metrica' => 'roic', 'muy_positivo' => 0.20, 'positivo' => 0.12, 'neutral' => 0.08, 'negativo' => 0.04, 'muy_negativo' => 0],
+            ['metrica' => 'roe', 'muy_positivo' => 0.25, 'positivo' => 0.15, 'neutral' => 0.10, 'negativo' => 0.05, 'muy_negativo' => 0],
+            ['metrica' => 'roa', 'muy_positivo' => 0.15, 'positivo' => 0.08, 'neutral' => 0.05, 'negativo' => 0.02, 'muy_negativo' => 0],
+            ['metrica' => 'roce', 'muy_positivo' => 0.20, 'positivo' => 0.12, 'neutral' => 0.08, 'negativo' => 0.04, 'muy_negativo' => 0],
+
+            // Eficiencia (días)
+            ['metrica' => 'dias_clientes', 'muy_positivo' => 30, 'positivo' => 45, 'neutral' => 60, 'negativo' => 90, 'muy_negativo' => 120],
+            ['metrica' => 'dias_proveedores', 'muy_positivo' => 60, 'positivo' => 45, 'neutral' => 30, 'negativo' => 20, 'muy_negativo' => 15],
+            ['metrica' => 'dias_inventario', 'muy_positivo' => 30, 'positivo' => 45, 'neutral' => 60, 'negativo' => 90, 'muy_negativo' => 120],
+            ['metrica' => 'ciclo_conversion', 'muy_positivo' => 30, 'positivo' => 45, 'neutral' => 60, 'negativo' => 90, 'muy_negativo' => 120],
+
+            // Liquidez (ratios)
+            ['metrica' => 'current_ratio', 'muy_positivo' => 2.5, 'positivo' => 2.0, 'neutral' => 1.5, 'negativo' => 1.0, 'muy_negativo' => 0.8],
+            ['metrica' => 'quick_ratio', 'muy_positivo' => 1.5, 'positivo' => 1.2, 'neutral' => 1.0, 'negativo' => 0.8, 'muy_negativo' => 0.5],
+            ['metrica' => 'cash_ratio', 'muy_positivo' => 0.5, 'positivo' => 0.3, 'neutral' => 0.2, 'negativo' => 0.1, 'muy_negativo' => 0.05],
+
+            // Solvencia
+            ['metrica' => 'net_debt_ebitda', 'muy_positivo' => 1.0, 'positivo' => 2.0, 'neutral' => 3.0, 'negativo' => 4.0, 'muy_negativo' => 5.0],
+            ['metrica' => 'interest_coverage', 'muy_positivo' => 10.0, 'positivo' => 5.0, 'neutral' => 3.0, 'negativo' => 2.0, 'muy_negativo' => 1.0],
+            ['metrica' => 'debt_ratio', 'muy_positivo' => 0.30, 'positivo' => 0.40, 'neutral' => 0.50, 'negativo' => 0.60, 'muy_negativo' => 0.70],
+
+            // Gestión
+            ['metrica' => 'revenue_growth', 'muy_positivo' => 0.20, 'positivo' => 0.10, 'neutral' => 0.05, 'negativo' => 0, 'muy_negativo' => -0.05],
+            ['metrica' => 'capex_revenue', 'muy_positivo' => 0.05, 'positivo' => 0.08, 'neutral' => 0.12, 'negativo' => 0.15, 'muy_negativo' => 0.20],
+            ['metrica' => 'effective_tax_rate', 'muy_positivo' => 0.25, 'positivo' => 0.28, 'neutral' => 0.30, 'negativo' => 0.33, 'muy_negativo' => 0.35],
+        ];
+
+        foreach ($umbrales as $umbral) {
+            Umbral::create(array_merge($umbral, ['giro_id' => null]));
+        }
+    }
+}