Admin analytics: heatmap per device, anteprima staff e analisi costi.

Separa heatmap mobile/desktop, opt-out analytics per operatori, dashboard costi con KPI e trend mensili.

Co-authored-by: Cursor <cursoragent@cursor.com>

backend/app/controllers/admin/cost_entries_controller.rb

@@ -0,0 +1,68 @@
+# frozen_string_literal: true
+
+module Admin
+  class CostEntriesController < Admin::BaseController
+    before_action :set_entry, only: %i[edit update destroy]
+
+    def new
+      @entry = PlatformCostEntry.new(
+        month: parse_month(params[:month]) || Time.zone.today.beginning_of_month,
+        label: PlatformCostEntry::DEFAULT_LABEL
+      )
+    end
+
+    def create
+      @entry = PlatformCostEntry.new(entry_attributes)
+      if @entry.save
+        redirect_to admin_costs_path(month: month_param(@entry.month)), notice: t("admin.flash.cost_entry_created")
+      else
+        flash.now[:alert] = @entry.errors.full_messages.join(", ")
+        render :new, status: :unprocessable_entity
+      end
+    end
+
+    def edit; end
+
+    def update
+      if @entry.update(entry_attributes)
+        redirect_to admin_costs_path(month: month_param(@entry.month)), notice: t("admin.flash.cost_entry_updated")
+      else
+        flash.now[:alert] = @entry.errors.full_messages.join(", ")
+        render :edit, status: :unprocessable_entity
+      end
+    end
+
+    def destroy
+      month = @entry.month
+      @entry.destroy!
+      redirect_to admin_costs_path(month: month_param(month)), notice: t("admin.flash.cost_entry_destroyed")
+    end
+
+    private
+
+    def set_entry
+      @entry = PlatformCostEntry.find(params[:id])
+    end
+
+    def entry_attributes
+      attrs = params.require(:platform_cost_entry).permit(:month, :label, :amount_euros, :notes)
+      if attrs[:amount_euros].present?
+        attrs[:amount_cents] = Billing::EuroAmount.to_cents(attrs.delete(:amount_euros))
+      end
+      attrs[:notes] = nil if attrs[:notes].blank?
+      attrs
+    end
+
+    def parse_month(value)
+      return nil if value.blank?
+
+      Date.strptime(value.to_s, "%Y-%m").beginning_of_month
+    rescue ArgumentError, TypeError
+      nil
+    end
+
+    def month_param(date)
+      date.strftime("%Y-%m")
+    end
+  end
+end