report-type: work
work-summary: "fixture"
report-id: mem_a
workflow-id: wf-test
role-id: TST-GENERIC-FIXTURE
role-name: CFO
lens: LENS-FINANCE
report-header:
  bottom-line: "재무 관점 결론 A"
  decision-needed: { needed: false }
  confidence: { value: Med }
  risks: []
  evidence: []
findings:
  - "재무발견_ALPHA 단위마진 하한 필요"
next-actions:
  - "COGS 연동 단가 시뮬레이션"