Feat: dashboard con gráficos, estructura CBS/Portafolios, semáforo de proyectos y cartera de especialistas

expenses/admin.py

@@ -8,7 +8,7 @@ class ProjectAdmin(admin.ModelAdmin):
 
 @admin.register(Category)
 class CategoryAdmin(admin.ModelAdmin):
-    list_display = ('code', 'name', 'parent')
+    list_display = ('code', 'name')
     search_fields = ('code', 'name')
 
 @admin.register(Expense)

expenses/forms.py

@@ -1,6 +1,6 @@
 from django import forms
 from django.contrib.auth.models import User, Group
-from .models import Expense, Project, Category, SystemSetting, UserProfile, Document, CurrencyEnum, ExpenseTypeEnum
+from .models import Expense, Project, Category, SystemSetting, UserProfile, Document, CurrencyEnum, ExpenseTypeEnum, Vendor
 
 
 class ExpenseForm(forms.ModelForm):
@@ -21,10 +21,22 @@ class ExpenseForm(forms.ModelForm):
         widget=forms.FileInput(attrs={'accept': 'image/*,.pdf'})
     )
 
+    tax_amount_clp = forms.DecimalField(
+        label='Monto Impuesto (CLP)',
+        required=False,
+        widget=forms.NumberInput(attrs={'readonly': 'readonly'})
+    )
+    
+    total_amount_clp = forms.DecimalField(
+        label='Monto Total (CLP)',
+        required=False,
+        widget=forms.NumberInput(attrs={'readonly': 'readonly'})
+    )
+
     class Meta:
         model = Expense
         fields = [
-            'project', 'category', 'amount_clp', 'currency', 'date', 
+            'project', 'category', 'amount_clp', 'tax_type', 'tax_amount_clp', 'total_amount_clp', 'currency', 'date', 
             'description', 'vendor', 'region', 'comuna', 'vehicle_ownership'
         ]
         widgets = {
@@ -35,12 +47,27 @@ class ExpenseForm(forms.ModelForm):
 class ProjectForm(forms.ModelForm):
     class Meta:
         model = Project
-        fields = ['code', 'name', 'type', 'description', 'manager', 'assigned_budget_clp']
+        fields = ['code', 'name', 'parent', 'category', 'status', 'type', 'description', 'manager', 'assigned_budget_clp']
         widgets = {
             'description': forms.Textarea(attrs={'rows': 3}),
         }
 
 
+class CategoryForm(forms.ModelForm):
+    class Meta:
+        model = Category
+        fields = ['code', 'name', 'parent', 'description']
+        widgets = {
+            'description': forms.Textarea(attrs={'rows': 3}),
+        }
+
+
+class VendorForm(forms.ModelForm):
+    class Meta:
+        model = Vendor
+        fields = ['rut', 'name', 'business_line', 'bank', 'account_type', 'account_number', 'email', 'payment_terms']
+
+
 class SystemSettingForm(forms.ModelForm):
     class Meta:
         model = SystemSetting
@@ -57,6 +84,12 @@ class ResponsableForm(forms.Form):
     rut = forms.CharField(max_length=20, label="RUT", required=False)
     job_title = forms.CharField(max_length=150, label="Cargo", required=False)
     description = forms.CharField(widget=forms.Textarea(attrs={'rows': 3}), label="Descripción / Bio", required=False)
+    specialties = forms.ModelMultipleChoiceField(
+        queryset=Category.objects.all(),
+        required=False,
+        widget=forms.CheckboxSelectMultiple(),
+        label="Especialidades Técnicas (Categorías)"
+    )
 
     def __init__(self, *args, **kwargs):
         self.instance = kwargs.pop('instance', None)
@@ -73,6 +106,7 @@ class ResponsableForm(forms.Form):
                 self.fields['description'].initial = self.instance.profile.description
                 self.fields['rut'].initial = self.instance.profile.rut
                 self.fields['job_title'].initial = self.instance.profile.job_title
+                self.fields['specialties'].initial = self.instance.profile.specialties.all()
             except Exception:
                 pass
             # Password is optional for edit
@@ -124,6 +158,11 @@ class ResponsableForm(forms.Form):
         profile.job_title = job_title
         profile.save()
 
+        # Save specialties
+        specialties = self.cleaned_data.get('specialties')
+        if specialties is not None:
+            profile.specialties.set(specialties)
+
         return user
 
 

expenses/migrations/0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more.py

@@ -0,0 +1,60 @@
+# Generated by Django 6.1 on 2026-08-19 22:57
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0001_initial'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='Vendor',
+            fields=[
+                ('id', models.BigAutoField(auto_created=True, primary_key=True, serialize=False, verbose_name='ID')),
+                ('rut', models.CharField(max_length=15, unique=True, verbose_name='RUT Proveedor')),
+                ('name', models.CharField(max_length=200, verbose_name='Razón Social / Nombre')),
+                ('business_line', models.CharField(blank=True, max_length=200, null=True, verbose_name='Giro Comercial')),
+                ('bank', models.CharField(blank=True, max_length=100, null=True, verbose_name='Banco')),
+                ('account_type', models.CharField(blank=True, max_length=50, null=True, verbose_name='Tipo de Cuenta')),
+                ('account_number', models.CharField(blank=True, max_length=50, null=True, verbose_name='Número de Cuenta')),
+                ('email', models.EmailField(blank=True, max_length=254, null=True, verbose_name='Correo de Pago/Facturación')),
+                ('payment_terms', models.IntegerField(default=30, verbose_name='Plazo de Pago (Días)')),
+                ('created_at', models.DateTimeField(auto_now_add=True)),
+                ('updated_at', models.DateTimeField(auto_now=True)),
+            ],
+            options={
+                'verbose_name': 'Proveedor',
+                'verbose_name_plural': 'Proveedores',
+                'ordering': ['name'],
+            },
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='tax_amount_clp',
+            field=models.DecimalField(decimal_places=2, default=0, max_digits=15, verbose_name='Monto Impuesto (CLP)'),
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='tax_type',
+            field=models.CharField(choices=[('EXENTO', 'Exento / No Afecto'), ('IVA_19', 'Afecto a IVA (19%)'), ('HONORARIOS_13_75', 'Boleta de Honorarios (13.75%)')], default='IVA_19', max_length=20, verbose_name='Tipo de Impuesto'),
+        ),
+        migrations.AddField(
+            model_name='expense',
+            name='total_amount_clp',
+            field=models.DecimalField(decimal_places=2, default=0, max_digits=15, verbose_name='Monto Total (CLP)'),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='amount_usd',
+            field=models.DecimalField(decimal_places=2, max_digits=15, verbose_name='Monto Total (USD)'),
+        ),
+        migrations.AlterField(
+            model_name='expense',
+            name='vendor',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='expenses', to='expenses.vendor', verbose_name='Proveedor / Emisor'),
+        ),
+    ]

expenses/migrations/0003_remove_category_parent.py

@@ -0,0 +1,17 @@
+# Generated by Django 6.1 on 2026-08-19 23:47
+
+from django.db import migrations
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0002_vendor_expense_tax_amount_clp_expense_tax_type_and_more'),
+    ]
+
+    operations = [
+        migrations.RemoveField(
+            model_name='category',
+            name='parent',
+        ),
+    ]

expenses/migrations/0004_category_parent.py

@@ -0,0 +1,19 @@
+# Generated by Django 6.1 on 2026-08-20 15:19
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0003_remove_category_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='category',
+            name='parent',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to='expenses.category', verbose_name='Categoría Padre'),
+        ),
+    ]

expenses/migrations/0005_project_parent.py

@@ -0,0 +1,19 @@
+# Generated by Django 6.1 on 2026-08-20 22:30
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0004_category_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='project',
+            name='parent',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.CASCADE, related_name='children', to='expenses.project', verbose_name='Portafolio / Proyecto Padre'),
+        ),
+    ]

expenses/migrations/0006_project_category_userprofile_specialties_and_more.py

@@ -0,0 +1,29 @@
+# Generated by Django 6.1 on 2026-08-20 22:44
+
+import django.db.models.deletion
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('expenses', '0005_project_parent'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='project',
+            name='category',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='projects', to='expenses.category', verbose_name='Categoría del Proyecto'),
+        ),
+        migrations.AddField(
+            model_name='userprofile',
+            name='specialties',
+            field=models.ManyToManyField(blank=True, related_name='specialists', to='expenses.category', verbose_name='Especialidades / Habilidades'),
+        ),
+        migrations.AlterField(
+            model_name='project',
+            name='status',
+            field=models.CharField(choices=[('ACTIVO', 'Activo'), ('PAUSADA', 'En Pausa'), ('TERMINADO', 'Terminado')], default='ACTIVO', max_length=50, verbose_name='Estado de Proyecto'),
+        ),
+    ]

expenses/models.py

@@ -7,6 +7,11 @@ class CurrencyEnum(models.TextChoices):
     CLP = 'CLP', 'Pesos Chilenos'
     USD = 'USD', 'Dólares Estadounidenses'
 
+class TaxTypeEnum(models.TextChoices):
+    EXENTO = 'EXENTO', 'Exento / No Afecto'
+    IVA_19 = 'IVA_19', 'Afecto a IVA (19%)'
+    HONORARIOS = 'HONORARIOS_13_75', 'Boleta de Honorarios (13.75%)'
+
 class ExpenseTypeEnum(models.TextChoices):
     COSTO_DIRECTO = 'COSTO_DIRECTO_PROYECTO', 'Costo Directo Proyecto'
     GASTO_OPERACIONAL = 'GASTO_OPERACIONAL_OVERHEAD', 'Gasto Operacional Overhead'
@@ -17,6 +22,11 @@ class ApprovalStatusEnum(models.TextChoices):
     LIBERADO_PAGADO = 'LIBERADO_PAGADO', 'Pago Liberado (Paso 3)'
     OBSERVADO_RECHAZADO = 'OBSERVADO_RECHAZADO', 'Observado / Rechazado'
 
+class ProjectStatusEnum(models.TextChoices):
+    ACTIVO = 'ACTIVO', 'Activo'
+    PAUSADA = 'PAUSADA', 'En Pausa'
+    TERMINADO = 'TERMINADO', 'Terminado'
+
 class Project(models.Model):
     # Added core project/costcenter fields mapped from Prisma
     code = models.CharField(max_length=50, unique=True, verbose_name="Código", default='PROY-000')
@@ -24,13 +34,15 @@ class Project(models.Model):
     description = models.TextField(blank=True, verbose_name="Descripción")
     
     manager = models.ForeignKey(User, on_delete=models.SET_NULL, null=True, blank=True, related_name='managed_projects', verbose_name="Encargado")
+    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='children', verbose_name="Portafolio / Proyecto Padre")
     
     assigned_budget_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Presupuesto Asignado (CLP)")
     assigned_budget_usd = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Presupuesto Asignado (USD)")
     actual_cost_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Costo Real Acumulado (CLP)")
     
     type = models.CharField(max_length=50, choices=ExpenseTypeEnum.choices, default=ExpenseTypeEnum.COSTO_DIRECTO, verbose_name="Tipo de Centro")
-    status = models.CharField(max_length=50, default="on-budget", verbose_name="Estado de Presupuesto")
+    status = models.CharField(max_length=50, choices=ProjectStatusEnum.choices, default=ProjectStatusEnum.ACTIVO, verbose_name="Estado de Proyecto")
+    category = models.ForeignKey('Category', on_delete=models.SET_NULL, null=True, blank=True, related_name='projects', verbose_name="Categoría del Proyecto")
 
     created_at = models.DateTimeField(auto_now_add=True, verbose_name="Fecha de Creación")
     updated_at = models.DateTimeField(auto_now=True, verbose_name="Última Modificación")
@@ -44,11 +56,10 @@ class Project(models.Model):
         verbose_name_plural = "Proyectos y Centros"
 
 class Category(models.Model):
-    # Category / Subcategory hierarchy
     code = models.CharField(max_length=10, unique=True, verbose_name="Código de Categoría")
     name = models.CharField(max_length=100, verbose_name="Nombre de Categoría")
     description = models.TextField(blank=True, verbose_name="Descripción")
-    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='subcategories')
+    parent = models.ForeignKey('self', on_delete=models.CASCADE, null=True, blank=True, related_name='children', verbose_name="Categoría Padre")
 
     def __str__(self):
         return f"{self.code}: {self.name}"
@@ -57,6 +68,30 @@ class Category(models.Model):
         verbose_name = "Categoría"
         verbose_name_plural = "Categorías"
 
+class Vendor(models.Model):
+    rut = models.CharField(max_length=15, unique=True, verbose_name="RUT Proveedor")
+    name = models.CharField(max_length=200, verbose_name="Razón Social / Nombre")
+    business_line = models.CharField(max_length=200, blank=True, null=True, verbose_name="Giro Comercial")
+    
+    # Banking details
+    bank = models.CharField(max_length=100, blank=True, null=True, verbose_name="Banco")
+    account_type = models.CharField(max_length=50, blank=True, null=True, verbose_name="Tipo de Cuenta")
+    account_number = models.CharField(max_length=50, blank=True, null=True, verbose_name="Número de Cuenta")
+    email = models.EmailField(blank=True, null=True, verbose_name="Correo de Pago/Facturación")
+    
+    payment_terms = models.IntegerField(default=30, verbose_name="Plazo de Pago (Días)")
+    
+    created_at = models.DateTimeField(auto_now_add=True)
+    updated_at = models.DateTimeField(auto_now=True)
+
+    def __str__(self):
+        return f"{self.rut} - {self.name}"
+
+    class Meta:
+        verbose_name = "Proveedor"
+        verbose_name_plural = "Proveedores"
+        ordering = ['name']
+
 class Expense(models.Model):
     expense_code = models.CharField(max_length=50, unique=True, default=uuid.uuid4, verbose_name="Código Transacción")
     project = models.ForeignKey(Project, on_delete=models.CASCADE, related_name='expenses', verbose_name="Proyecto")
@@ -64,14 +99,18 @@ class Expense(models.Model):
     
     # Financial fields
     amount_clp = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Neto (CLP)")
-    amount_usd = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Neto (USD)")
+    tax_type = models.CharField(max_length=20, choices=TaxTypeEnum.choices, default=TaxTypeEnum.IVA_19, verbose_name="Tipo de Impuesto")
+    tax_amount_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Monto Impuesto (CLP)")
+    total_amount_clp = models.DecimalField(max_digits=15, decimal_places=2, default=0, verbose_name="Monto Total (CLP)")
+    
+    amount_usd = models.DecimalField(max_digits=15, decimal_places=2, verbose_name="Monto Total (USD)")
     currency = models.CharField(max_length=10, choices=CurrencyEnum.choices, default=CurrencyEnum.CLP, verbose_name="Moneda Original")
     exchange_rate = models.DecimalField(max_digits=10, decimal_places=2, default=950.0, verbose_name="Tipo de Cambio")
     
     description = models.TextField(verbose_name="Detalle de Imputación")
     date = models.DateField(verbose_name="Fecha del Gasto")
     
-    vendor = models.CharField(max_length=200, blank=True, null=True, verbose_name="Proveedor / Emisor")
+    vendor = models.ForeignKey(Vendor, on_delete=models.SET_NULL, null=True, blank=True, related_name='expenses', verbose_name="Proveedor / Emisor")
     
     # Geographic & Logistic fields (Operaciones en terreno)
     region = models.CharField(max_length=100, blank=True, null=True, verbose_name="Región (Chile)")
@@ -120,6 +159,7 @@ class UserProfile(models.Model):
     rut = models.CharField(max_length=20, blank=True, null=True, verbose_name="RUT")
     job_title = models.CharField(max_length=150, blank=True, null=True, verbose_name="Cargo")
     description = models.TextField(blank=True, verbose_name="Descripción del Responsable")
+    specialties = models.ManyToManyField('Category', blank=True, related_name='specialists', verbose_name="Especialidades / Habilidades")
     
     created_at = models.DateTimeField(auto_now_add=True, verbose_name="Fecha de Registro")
     updated_at = models.DateTimeField(auto_now=True, verbose_name="Última Modificación")

expenses/urls.py

@@ -11,7 +11,8 @@ urlpatterns = [
     path('gastos/<int:pk>/editar/', views.expense_edit, name='expense_edit'),
     path('gastos/<int:pk>/eliminar/', views.expense_delete, name='expense_delete'),
     
-    # Flujo de aprobación
+    # Flujo de aprobación y Cuentas por Pagar
+    path('gastos/cuentas-por-pagar/', views.accounts_payable, name='accounts_payable'),
     path('gastos/<int:pk>/aprobar/<str:action>/', views.approve_expense, name='approve_expense'),
     
     # Export / Import
@@ -26,6 +27,14 @@ urlpatterns = [
     path('gestion/proyectos/<int:pk>/editar/', views.project_edit, name='project_edit'),
     path('gestion/proyectos/<int:pk>/eliminar/', views.project_delete, name='project_delete'),
     
+    path('gestion/categorias/nuevo/', views.category_create, name='category_create'),
+    path('gestion/categorias/<int:pk>/editar/', views.category_edit, name='category_edit'),
+    path('gestion/categorias/<int:pk>/eliminar/', views.category_delete, name='category_delete'),
+    
+    path('gestion/proveedores/nuevo/', views.vendor_create, name='vendor_create'),
+    path('gestion/proveedores/<int:pk>/editar/', views.vendor_edit, name='vendor_edit'),
+    path('gestion/proveedores/<int:pk>/eliminar/', views.vendor_delete, name='vendor_delete'),
+    
     path('gestion/responsables/nuevo/', views.responsable_create, name='responsable_create'),
     path('gestion/responsables/<int:pk>/editar/', views.responsable_edit, name='responsable_edit'),
     path('gestion/responsables/<int:pk>/eliminar/', views.responsable_delete, name='responsable_delete'),

expenses/views.py

@@ -8,9 +8,10 @@ from django.db.models import Sum, Count, F
 from django.utils import timezone
 from datetime import date
 from django.http import JsonResponse, HttpResponse
+import json
 
-from .models import Expense, Project, Category, SystemSetting, UserProfile, AuditLog, ApprovalStatusEnum, CurrencyEnum
-from .forms import ExpenseForm, ProjectForm, SystemSettingForm, ResponsableForm
+from .models import Expense, Project, Category, SystemSetting, UserProfile, AuditLog, ApprovalStatusEnum, CurrencyEnum, Vendor
+from .forms import ExpenseForm, ProjectForm, SystemSettingForm, ResponsableForm, CategoryForm, VendorForm
 from .decorators import role_required
 from django.contrib.auth.models import User, Group
 
@@ -58,6 +59,16 @@ def dashboard(request):
     global_budget = setting.global_budget
     remaining_budget = global_budget - total_all_clp
 
+    # Chart Data: Gastos por Categoría
+    cat_expenses = Expense.objects.values('category__name').annotate(total=Sum('amount_clp')).order_by('-total')
+    category_labels = [item['category__name'] or 'Sin Categoría' for item in cat_expenses]
+    category_data = [float(item['total'] or 0) for item in cat_expenses]
+
+    # Chart Data: Gastos por Proyecto
+    proj_expenses = Expense.objects.values('project__name').annotate(total=Sum('amount_clp')).order_by('-total')
+    project_labels = [item['project__name'] or 'Sin Proyecto' for item in proj_expenses]
+    project_data = [float(item['total'] or 0) for item in proj_expenses]
+
     context = {
         'total_month': total_month_clp,
         'total_all': total_all_clp,
@@ -66,6 +77,10 @@ def dashboard(request):
         'recent_expenses': recent_expenses,
         'global_budget': global_budget,
         'remaining_budget': remaining_budget,
+        'category_labels_json': json.dumps(category_labels),
+        'category_data_json': json.dumps(category_data),
+        'project_labels_json': json.dumps(project_labels),
+        'project_data_json': json.dumps(project_data),
     }
     return render(request, 'expenses/dashboard.html', context)
 
@@ -138,6 +153,10 @@ def expense_edit(request, pk):
         messages.error(request, 'No tienes permisos para editar este gasto.')
         return redirect('expense_list')
 
+    if expense.approval_status in [ApprovalStatusEnum.SOLICITADO_FINANZAS, ApprovalStatusEnum.LIBERADO_PAGADO]:
+        messages.error(request, 'Gasto bloqueado. No puedes editar un comprobante que ya está en finanzas o pagado.')
+        return redirect('expense_list')
+
     old_amount = expense.amount_clp
 
     if request.method == 'POST':
@@ -146,6 +165,11 @@ def expense_edit(request, pk):
             exp = form.save(commit=False)
             setting, _ = SystemSetting.objects.get_or_create(id=1)
             exp.amount_usd = exp.amount_clp / setting.usd_exchange_rate
+            
+            # Reset status if it was rejected
+            if exp.approval_status == ApprovalStatusEnum.OBSERVADO_RECHAZADO:
+                exp.approval_status = ApprovalStatusEnum.EN_REVISION
+            
             exp.save()
             
             receipt = request.FILES.get('receipt')
@@ -179,6 +203,10 @@ def expense_delete(request, pk):
         messages.error(request, 'Solo administradores pueden eliminar gastos.')
         return redirect('expense_list')
 
+    if expense.approval_status in [ApprovalStatusEnum.SOLICITADO_FINANZAS, ApprovalStatusEnum.LIBERADO_PAGADO]:
+        messages.error(request, 'Gasto bloqueado. No puedes eliminar un comprobante que ya está en finanzas o pagado.')
+        return redirect('expense_list')
+
     if request.method == 'POST':
         code = expense.expense_code
         expense.delete()
@@ -203,6 +231,10 @@ def approve_expense(request, pk, action):
     
     if action == 'solicitar':
         # Step 1 -> 2
+        if not is_admin and expense.project.manager != request.user:
+            messages.error(request, "Solo el Administrador o el Encargado del Proyecto pueden solicitar pago a finanzas.")
+            return redirect('expense_list')
+            
         expense.approval_status = ApprovalStatusEnum.SOLICITADO_FINANZAS
         expense.elevated_by = request.user
         expense.save()
@@ -228,7 +260,10 @@ def approve_expense(request, pk, action):
         
         # Update Project Cost
         proj = expense.project
-        proj.actual_cost_clp = proj.actual_cost_clp + expense.amount_clp
+        if expense.tax_type == TaxTypeEnum.IVA_19:
+            proj.actual_cost_clp = proj.actual_cost_clp + expense.amount_clp
+        else:
+            proj.actual_cost_clp = proj.actual_cost_clp + expense.total_amount_clp
         proj.save()
         
         AuditLog.objects.create(
@@ -311,13 +346,17 @@ def project_list(request):
 @login_required
 @role_required('Administrador')
 def gestion_panel(request):
-    projects = Project.objects.all().select_related('manager', 'created_by')
-    responsables = User.objects.all().select_related('profile').prefetch_related('groups')
+    projects = Project.objects.all().select_related('manager', 'created_by', 'parent', 'category')
+    categories = Category.objects.all().select_related('parent')
+    vendors = Vendor.objects.all()
+    responsables = User.objects.all().select_related('profile').prefetch_related('groups', 'profile__specialties')
     settings_obj, _ = SystemSetting.objects.get_or_create(id=1)
     logs = AuditLog.objects.all().select_related('user')[:100]
 
     context = {
         'projects': projects,
+        'categories': categories,
+        'vendors': vendors,
         'responsables': responsables,
         'settings': settings_obj,
         'logs': logs,
@@ -381,6 +420,84 @@ def project_delete(request, pk):
     return redirect('gestion_panel')
 
 
+@login_required
+@role_required('Administrador')
+def category_create(request):
+    if request.method == 'POST':
+        form = CategoryForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría creada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm()
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def category_edit(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        form = CategoryForm(request.POST, instance=category)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría actualizada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm(instance=category)
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def category_delete(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        category.delete()
+        messages.success(request, 'Categoría eliminada.')
+    return redirect('gestion_panel')
+
+
+@login_required
+@role_required('Administrador')
+def vendor_create(request):
+    if request.method == 'POST':
+        form = VendorForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Proveedor creado exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = VendorForm()
+    return render(request, 'expenses/vendor_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def vendor_edit(request, pk):
+    vendor = get_object_or_404(Vendor, pk=pk)
+    if request.method == 'POST':
+        form = VendorForm(request.POST, instance=vendor)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Proveedor actualizado exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = VendorForm(instance=vendor)
+    return render(request, 'expenses/vendor_form.html', {'form': form})
+
+
+@login_required
+@role_required('Administrador')
+def vendor_delete(request, pk):
+    vendor = get_object_or_404(Vendor, pk=pk)
+    if request.method == 'POST':
+        vendor.delete()
+        messages.success(request, 'Proveedor eliminado.')
+    return redirect('gestion_panel')
+
+
 @login_required
 @role_required('Administrador')
 def responsable_create(request):
@@ -419,3 +536,59 @@ def responsable_delete(request, pk):
         messages.success(request, 'Responsable eliminado.')
     return redirect('gestion_panel')
 
+
+from django.db.models import Sum, Count
+
+@login_required
+def accounts_payable(request):
+    user_groups = request.user.groups.values_list('name', flat=True)
+    is_finanzas = 'Administrador Finanzas' in user_groups or request.user.is_superuser or 'Administrador' in user_groups
+    if not is_finanzas:
+        messages.error(request, 'No tienes permisos para ver Cuentas por Pagar.')
+        return redirect('dashboard')
+        
+    debts = Expense.objects.filter(approval_status=ApprovalStatusEnum.SOLICITADO_FINANZAS).exclude(vendor__isnull=True).values(
+        'vendor__id', 'vendor__rut', 'vendor__name', 'vendor__bank', 'vendor__account_type', 'vendor__account_number'
+    ).annotate(
+        total_clp=Sum('total_amount_clp'),
+        total_usd=Sum('amount_usd'),
+        expense_count=Count('id')
+    ).order_by('-total_clp')
+    
+    return render(request, 'expenses/accounts_payable.html', {'debts': debts})
+
+@login_required
+@role_required('Administrador')
+def category_create(request):
+    if request.method == 'POST':
+        form = CategoryForm(request.POST)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría creada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm()
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+@login_required
+@role_required('Administrador')
+def category_edit(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        form = CategoryForm(request.POST, instance=category)
+        if form.is_valid():
+            form.save()
+            messages.success(request, 'Categoría actualizada exitosamente.')
+            return redirect('gestion_panel')
+    else:
+        form = CategoryForm(instance=category)
+    return render(request, 'expenses/category_form.html', {'form': form})
+
+@login_required
+@role_required('Administrador')
+def category_delete(request, pk):
+    category = get_object_or_404(Category, pk=pk)
+    if request.method == 'POST':
+        category.delete()
+        messages.success(request, 'Categoría eliminada.')
+    return redirect('gestion_panel')