feat(business): add Business section with Markup pricing v1.28.0

- Add business_settings table for Markup configuration
- Add product_sheets table for product technical sheets (CMV)
- Add product_sheet_items table for cost components
- Create BusinessSetting model with calculateMarkup() method
- Create ProductSheet model with recalculateCmv() method
- Create ProductSheetItem model for cost breakdown
- Add BusinessSettingController with CRUD + simulate-price endpoint
- Add ProductSheetController with CRUD + items management + duplicate
- Add Business page with 3 tabs (Settings, Products, Calculator)
- Add BusinessSettingsTab component with markup cards
- Add ProductSheetsTab component with product grid
- Add PriceCalculatorTab component with interactive simulator
- Add i18n translations in ES, PT-BR, EN
- Multi-currency support (EUR, BRL, USD)

CHANGELOG.md

@@ -5,6 +5,37 @@ O formato segue [Keep a Changelog](https://keepachangelog.com/pt-BR/).
 Este projeto adota [Versionamento Semântico](https://semver.org/pt-BR/).
 
 
+## [1.28.0] - 2025-12-14
+
+### Added
+- **Nueva Sección Business** - Módulo completo para cálculo de precios con Markup
+  - **Configuraciones de Markup**: Define parámetros de cada unidad de negocio
+    - Facturación mensual y gastos fijos
+    - Costos variables: impuestos, comisiones, tasas de tarjeta
+    - Tasa de inversión y margen de ganancia
+    - Cálculo automático del factor de markup: `Markup = 1 / (1 - deductions)`
+  
+  - **Fichas Técnicas de Productos**: Gestión del CMV (Costo de Mercancía Vendida)
+    - Componentes de costo: producto, embalaje, etiqueta, envío, manipulación, otros
+    - Cálculo automático del CMV total y precio de venta sugerido
+    - Margen de contribución calculado en tiempo real
+    - Función duplicar para crear variantes rápidamente
+  
+  - **Calculadora de Precios**: Simulador interactivo
+    - Ingresa un CMV y visualiza precio de venta instantáneamente
+    - Desglose completo de la configuración seleccionada
+    - Tabla de precios rápidos para productos existentes
+    - Fórmula visible: `Precio de Venta = CMV × Markup`
+
+  - **Multi-divisa**: Soporte completo para EUR, BRL, USD
+
+### Technical
+- Backend: 3 migraciones, 3 modelos, 2 controladores con endpoints especializados
+- Frontend: Página Business.jsx con 3 tabs y 5 componentes React
+- API: Routes para business-settings y product-sheets con CRUD completo
+- i18n: Traducciones completas en ES, PT-BR, EN
+
+
 ## [1.27.6] - 2025-12-13
 
 ### Fixed

VERSION

@@ -1 +1 @@
-1.27.6
+1.28.0

backend/app/Http/Controllers/Api/BusinessSettingController.php

@@ -0,0 +1,215 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Models\BusinessSetting;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Validator;
+
+class BusinessSettingController extends Controller
+{
+    /**
+     * Lista todas as configurações de negócio do usuário
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $userId = $request->user()->id;
+        
+        $settings = BusinessSetting::ofUser($userId)
+            ->orderBy('is_active', 'desc')
+            ->orderBy('name')
+            ->get()
+            ->map(function ($setting) {
+                return array_merge($setting->toArray(), [
+                    'fixed_expenses_rate' => $setting->fixed_expenses_rate,
+                    'total_variable_costs' => $setting->total_variable_costs,
+                    'markup_breakdown' => $setting->markup_breakdown,
+                ]);
+            });
+        
+        return response()->json($settings);
+    }
+
+    /**
+     * Cria uma nova configuração de negócio
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validator = Validator::make($request->all(), [
+            'name' => 'required|string|max:255',
+            'currency' => 'required|string|size:3',
+            'monthly_revenue' => 'required|numeric|min:0',
+            'fixed_expenses' => 'required|numeric|min:0',
+            'tax_rate' => 'required|numeric|min:0|max:100',
+            'sales_commission' => 'required|numeric|min:0|max:100',
+            'card_fee' => 'required|numeric|min:0|max:100',
+            'other_variable_costs' => 'nullable|numeric|min:0|max:100',
+            'investment_rate' => 'required|numeric|min:0|max:100',
+            'profit_margin' => 'required|numeric|min:0|max:100',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $data = $validator->validated();
+        $data['user_id'] = $request->user()->id;
+        $data['other_variable_costs'] = $data['other_variable_costs'] ?? 0;
+
+        $setting = BusinessSetting::create($data);
+        
+        // Calcular e salvar o markup
+        $setting->recalculateMarkup();
+        
+        // Recarregar com os dados calculados
+        $setting->refresh();
+
+        return response()->json(array_merge($setting->toArray(), [
+            'fixed_expenses_rate' => $setting->fixed_expenses_rate,
+            'total_variable_costs' => $setting->total_variable_costs,
+            'markup_breakdown' => $setting->markup_breakdown,
+        ]), 201);
+    }
+
+    /**
+     * Exibe uma configuração específica
+     */
+    public function show(Request $request, $id): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)
+            ->with('productSheets')
+            ->findOrFail($id);
+
+        return response()->json(array_merge($setting->toArray(), [
+            'fixed_expenses_rate' => $setting->fixed_expenses_rate,
+            'total_variable_costs' => $setting->total_variable_costs,
+            'markup_breakdown' => $setting->markup_breakdown,
+        ]));
+    }
+
+    /**
+     * Atualiza uma configuração
+     */
+    public function update(Request $request, $id): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)->findOrFail($id);
+
+        $validator = Validator::make($request->all(), [
+            'name' => 'sometimes|string|max:255',
+            'currency' => 'sometimes|string|size:3',
+            'monthly_revenue' => 'sometimes|numeric|min:0',
+            'fixed_expenses' => 'sometimes|numeric|min:0',
+            'tax_rate' => 'sometimes|numeric|min:0|max:100',
+            'sales_commission' => 'sometimes|numeric|min:0|max:100',
+            'card_fee' => 'sometimes|numeric|min:0|max:100',
+            'other_variable_costs' => 'sometimes|numeric|min:0|max:100',
+            'investment_rate' => 'sometimes|numeric|min:0|max:100',
+            'profit_margin' => 'sometimes|numeric|min:0|max:100',
+            'is_active' => 'sometimes|boolean',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $setting->update($validator->validated());
+        
+        // Recalcular markup
+        $setting->recalculateMarkup();
+        
+        $setting->refresh();
+
+        return response()->json(array_merge($setting->toArray(), [
+            'fixed_expenses_rate' => $setting->fixed_expenses_rate,
+            'total_variable_costs' => $setting->total_variable_costs,
+            'markup_breakdown' => $setting->markup_breakdown,
+        ]));
+    }
+
+    /**
+     * Remove uma configuração
+     */
+    public function destroy(Request $request, $id): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)->findOrFail($id);
+        
+        // Verificar se há fichas técnicas vinculadas
+        if ($setting->productSheets()->count() > 0) {
+            return response()->json([
+                'message' => 'Não é possível excluir: existem fichas técnicas vinculadas a esta configuração.'
+            ], 422);
+        }
+        
+        $setting->delete();
+
+        return response()->json(['message' => 'Configuração excluída com sucesso']);
+    }
+
+    /**
+     * Recalcula o markup de uma configuração
+     */
+    public function recalculateMarkup(Request $request, $id): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)->findOrFail($id);
+        
+        $markup = $setting->recalculateMarkup();
+
+        return response()->json([
+            'markup_factor' => $markup,
+            'markup_breakdown' => $setting->markup_breakdown,
+        ]);
+    }
+
+    /**
+     * Simula um preço de venda dado um CMV
+     */
+    public function simulatePrice(Request $request, $id): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)->findOrFail($id);
+
+        $validator = Validator::make($request->all(), [
+            'cmv' => 'required|numeric|min:0',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $cmv = $request->cmv;
+        $salePrice = $setting->calculateSalePrice($cmv);
+        $contributionMargin = $salePrice - $cmv;
+        $contributionMarginPercent = $salePrice > 0 ? round(($contributionMargin / $salePrice) * 100, 2) : 0;
+
+        return response()->json([
+            'cmv' => $cmv,
+            'markup_factor' => $setting->markup_factor,
+            'sale_price' => $salePrice,
+            'contribution_margin' => $contributionMargin,
+            'contribution_margin_percent' => $contributionMarginPercent,
+            'currency' => $setting->currency,
+            'breakdown' => $setting->markup_breakdown,
+        ]);
+    }
+
+    /**
+     * Retorna a configuração ativa padrão do usuário
+     */
+    public function getDefault(Request $request): JsonResponse
+    {
+        $setting = BusinessSetting::ofUser($request->user()->id)
+            ->active()
+            ->first();
+
+        if (!$setting) {
+            return response()->json(['message' => 'Nenhuma configuração ativa encontrada'], 404);
+        }
+
+        return response()->json(array_merge($setting->toArray(), [
+            'fixed_expenses_rate' => $setting->fixed_expenses_rate,
+            'total_variable_costs' => $setting->total_variable_costs,
+            'markup_breakdown' => $setting->markup_breakdown,
+        ]));
+    }
+}

backend/app/Http/Controllers/Api/ProductSheetController.php

@@ -0,0 +1,398 @@
+<?php
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Models\ProductSheet;
+use App\Models\ProductSheetItem;
+use App\Models\BusinessSetting;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Validator;
+
+class ProductSheetController extends Controller
+{
+    /**
+     * Lista todas as fichas técnicas do usuário
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $userId = $request->user()->id;
+        
+        $query = ProductSheet::ofUser($userId)
+            ->with(['items', 'businessSetting:id,name,currency,markup_factor']);
+        
+        // Filtro por categoria
+        if ($request->has('category')) {
+            $query->byCategory($request->category);
+        }
+        
+        // Filtro por status
+        if ($request->has('active')) {
+            $query->where('is_active', $request->boolean('active'));
+        }
+        
+        // Ordenação
+        $sortBy = $request->get('sort_by', 'name');
+        $sortDir = $request->get('sort_dir', 'asc');
+        $query->orderBy($sortBy, $sortDir);
+        
+        $sheets = $query->get()->map(function ($sheet) {
+            return array_merge($sheet->toArray(), [
+                'contribution_margin_percent' => $sheet->contribution_margin_percent,
+            ]);
+        });
+        
+        return response()->json($sheets);
+    }
+
+    /**
+     * Cria uma nova ficha técnica
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validator = Validator::make($request->all(), [
+            'name' => 'required|string|max:255',
+            'sku' => 'nullable|string|max:100',
+            'description' => 'nullable|string',
+            'category' => 'nullable|string|max:100',
+            'currency' => 'required|string|size:3',
+            'business_setting_id' => 'nullable|exists:business_settings,id',
+            'items' => 'nullable|array',
+            'items.*.name' => 'required|string|max:255',
+            'items.*.type' => 'required|in:product_cost,packaging,label,shipping,handling,other',
+            'items.*.amount' => 'required|numeric|min:0',
+            'items.*.quantity' => 'nullable|numeric|min:0',
+            'items.*.unit' => 'nullable|string|max:20',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $userId = $request->user()->id;
+        
+        // Verificar se business_setting_id pertence ao usuário
+        if ($request->business_setting_id) {
+            $setting = BusinessSetting::ofUser($userId)->find($request->business_setting_id);
+            if (!$setting) {
+                return response()->json(['message' => 'Configuração de negócio não encontrada'], 404);
+            }
+        }
+
+        DB::beginTransaction();
+        
+        try {
+            // Criar a ficha técnica
+            $sheet = ProductSheet::create([
+                'user_id' => $userId,
+                'business_setting_id' => $request->business_setting_id,
+                'name' => $request->name,
+                'sku' => $request->sku,
+                'description' => $request->description,
+                'category' => $request->category,
+                'currency' => $request->currency,
+            ]);
+
+            // Criar os itens
+            if ($request->has('items') && is_array($request->items)) {
+                foreach ($request->items as $index => $itemData) {
+                    ProductSheetItem::create([
+                        'product_sheet_id' => $sheet->id,
+                        'name' => $itemData['name'],
+                        'type' => $itemData['type'],
+                        'amount' => $itemData['amount'],
+                        'quantity' => $itemData['quantity'] ?? 1,
+                        'unit' => $itemData['unit'] ?? null,
+                        'sort_order' => $index,
+                    ]);
+                }
+            }
+
+            // Recalcular CMV
+            $sheet->recalculateCmv();
+            
+            // Calcular preço de venda se tiver configuração
+            if ($sheet->business_setting_id) {
+                $sheet->calculateSalePrice();
+            }
+
+            DB::commit();
+
+            // Recarregar com relacionamentos
+            $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+            return response()->json(array_merge($sheet->toArray(), [
+                'contribution_margin_percent' => $sheet->contribution_margin_percent,
+            ]), 201);
+            
+        } catch (\Exception $e) {
+            DB::rollBack();
+            return response()->json(['message' => 'Erro ao criar ficha técnica: ' . $e->getMessage()], 500);
+        }
+    }
+
+    /**
+     * Exibe uma ficha técnica específica
+     */
+    public function show(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)
+            ->with(['items', 'businessSetting'])
+            ->findOrFail($id);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Atualiza uma ficha técnica
+     */
+    public function update(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($id);
+
+        $validator = Validator::make($request->all(), [
+            'name' => 'sometimes|string|max:255',
+            'sku' => 'nullable|string|max:100',
+            'description' => 'nullable|string',
+            'category' => 'nullable|string|max:100',
+            'currency' => 'sometimes|string|size:3',
+            'business_setting_id' => 'nullable|exists:business_settings,id',
+            'is_active' => 'sometimes|boolean',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        // Verificar se business_setting_id pertence ao usuário
+        if ($request->has('business_setting_id') && $request->business_setting_id) {
+            $setting = BusinessSetting::ofUser($request->user()->id)->find($request->business_setting_id);
+            if (!$setting) {
+                return response()->json(['message' => 'Configuração de negócio não encontrada'], 404);
+            }
+        }
+
+        $sheet->update($validator->validated());
+        
+        // Recalcular preço se mudou a configuração
+        if ($request->has('business_setting_id') && $sheet->business_setting_id) {
+            $sheet->calculateSalePrice();
+        }
+        
+        $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Remove uma ficha técnica
+     */
+    public function destroy(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($id);
+        $sheet->delete();
+
+        return response()->json(['message' => 'Ficha técnica excluída com sucesso']);
+    }
+
+    /**
+     * Adiciona um item à ficha técnica
+     */
+    public function addItem(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($id);
+
+        $validator = Validator::make($request->all(), [
+            'name' => 'required|string|max:255',
+            'type' => 'required|in:product_cost,packaging,label,shipping,handling,other',
+            'amount' => 'required|numeric|min:0',
+            'quantity' => 'nullable|numeric|min:0',
+            'unit' => 'nullable|string|max:20',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $maxOrder = $sheet->items()->max('sort_order') ?? -1;
+
+        $item = ProductSheetItem::create([
+            'product_sheet_id' => $sheet->id,
+            'name' => $request->name,
+            'type' => $request->type,
+            'amount' => $request->amount,
+            'quantity' => $request->quantity ?? 1,
+            'unit' => $request->unit,
+            'sort_order' => $maxOrder + 1,
+        ]);
+
+        // Recalcular preço de venda
+        if ($sheet->business_setting_id) {
+            $sheet->calculateSalePrice();
+        }
+
+        $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Atualiza um item da ficha técnica
+     */
+    public function updateItem(Request $request, $sheetId, $itemId): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($sheetId);
+        $item = ProductSheetItem::where('product_sheet_id', $sheet->id)->findOrFail($itemId);
+
+        $validator = Validator::make($request->all(), [
+            'name' => 'sometimes|string|max:255',
+            'type' => 'sometimes|in:product_cost,packaging,label,shipping,handling,other',
+            'amount' => 'sometimes|numeric|min:0',
+            'quantity' => 'sometimes|numeric|min:0',
+            'unit' => 'nullable|string|max:20',
+            'sort_order' => 'sometimes|integer|min:0',
+        ]);
+
+        if ($validator->fails()) {
+            return response()->json(['errors' => $validator->errors()], 422);
+        }
+
+        $item->update($validator->validated());
+
+        // Recalcular preço de venda
+        if ($sheet->business_setting_id) {
+            $sheet->calculateSalePrice();
+        }
+
+        $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Remove um item da ficha técnica
+     */
+    public function removeItem(Request $request, $sheetId, $itemId): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($sheetId);
+        $item = ProductSheetItem::where('product_sheet_id', $sheet->id)->findOrFail($itemId);
+        
+        $item->delete();
+
+        // Recalcular preço de venda
+        if ($sheet->business_setting_id) {
+            $sheet->calculateSalePrice();
+        }
+
+        $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Recalcula o preço de venda de uma ficha
+     */
+    public function recalculatePrice(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)->findOrFail($id);
+
+        // Pode usar uma configuração diferente
+        $settingId = $request->business_setting_id;
+        $setting = null;
+        
+        if ($settingId) {
+            $setting = BusinessSetting::ofUser($request->user()->id)->findOrFail($settingId);
+        } elseif ($sheet->business_setting_id) {
+            $setting = $sheet->businessSetting;
+        }
+
+        if (!$setting) {
+            return response()->json(['message' => 'Nenhuma configuração de negócio disponível'], 422);
+        }
+
+        $salePrice = $sheet->calculateSalePrice($setting);
+        
+        $sheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+        return response()->json(array_merge($sheet->toArray(), [
+            'contribution_margin_percent' => $sheet->contribution_margin_percent,
+        ]));
+    }
+
+    /**
+     * Lista as categorias de produtos do usuário
+     */
+    public function categories(Request $request): JsonResponse
+    {
+        $categories = ProductSheet::ofUser($request->user()->id)
+            ->whereNotNull('category')
+            ->distinct()
+            ->pluck('category');
+
+        return response()->json($categories);
+    }
+
+    /**
+     * Lista os tipos de componentes disponíveis
+     */
+    public function itemTypes(): JsonResponse
+    {
+        return response()->json(ProductSheetItem::getTypes());
+    }
+
+    /**
+     * Duplica uma ficha técnica
+     */
+    public function duplicate(Request $request, $id): JsonResponse
+    {
+        $sheet = ProductSheet::ofUser($request->user()->id)
+            ->with('items')
+            ->findOrFail($id);
+
+        DB::beginTransaction();
+        
+        try {
+            // Criar cópia da ficha
+            $newSheet = $sheet->replicate();
+            $newSheet->name = $sheet->name . ' (cópia)';
+            $newSheet->save();
+
+            // Copiar os itens
+            foreach ($sheet->items as $item) {
+                $newItem = $item->replicate();
+                $newItem->product_sheet_id = $newSheet->id;
+                $newItem->save();
+            }
+
+            // Recalcular
+            $newSheet->recalculateCmv();
+            if ($newSheet->business_setting_id) {
+                $newSheet->calculateSalePrice();
+            }
+
+            DB::commit();
+
+            $newSheet->load(['items', 'businessSetting:id,name,currency,markup_factor']);
+
+            return response()->json(array_merge($newSheet->toArray(), [
+                'contribution_margin_percent' => $newSheet->contribution_margin_percent,
+            ]), 201);
+            
+        } catch (\Exception $e) {
+            DB::rollBack();
+            return response()->json(['message' => 'Erro ao duplicar ficha técnica: ' . $e->getMessage()], 500);
+        }
+    }
+}

backend/app/Models/BusinessSetting.php

@@ -0,0 +1,180 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class BusinessSetting extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'user_id',
+        'currency',
+        'name',
+        'monthly_revenue',
+        'fixed_expenses',
+        'tax_rate',
+        'sales_commission',
+        'card_fee',
+        'other_variable_costs',
+        'investment_rate',
+        'profit_margin',
+        'markup_factor',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'monthly_revenue' => 'decimal:2',
+        'fixed_expenses' => 'decimal:2',
+        'tax_rate' => 'decimal:2',
+        'sales_commission' => 'decimal:2',
+        'card_fee' => 'decimal:2',
+        'other_variable_costs' => 'decimal:2',
+        'investment_rate' => 'decimal:2',
+        'profit_margin' => 'decimal:2',
+        'markup_factor' => 'decimal:4',
+        'is_active' => 'boolean',
+    ];
+
+    /**
+     * Relacionamento com usuário
+     */
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    /**
+     * Fichas técnicas que usam esta configuração
+     */
+    public function productSheets(): HasMany
+    {
+        return $this->hasMany(ProductSheet::class);
+    }
+
+    /**
+     * Calcula o percentual de despesas fixas sobre a receita
+     * 
+     * @return float
+     */
+    public function getFixedExpensesRateAttribute(): float
+    {
+        if ($this->monthly_revenue <= 0) {
+            return 0;
+        }
+        
+        return round(($this->fixed_expenses / $this->monthly_revenue) * 100, 2);
+    }
+
+    /**
+     * Calcula o total de custos variáveis (sem CMV)
+     * 
+     * @return float
+     */
+    public function getTotalVariableCostsAttribute(): float
+    {
+        return $this->tax_rate + 
+               $this->sales_commission + 
+               $this->card_fee + 
+               $this->other_variable_costs;
+    }
+
+    /**
+     * Calcula o fator de Markup usando a fórmula:
+     * Markup = 1 / (1 - (Despesas Fixas % + Custos Variáveis % + Investimento % + Lucro %))
+     * 
+     * @return float
+     */
+    public function calculateMarkup(): float
+    {
+        // Converter percentuais para decimais
+        $fixedExpensesRate = $this->fixed_expenses_rate / 100;
+        $variableCosts = $this->total_variable_costs / 100;
+        $investmentRate = $this->investment_rate / 100;
+        $profitMargin = $this->profit_margin / 100;
+        
+        // Total de deduções
+        $totalDeductions = $fixedExpensesRate + $variableCosts + $investmentRate + $profitMargin;
+        
+        // Verificar se é possível calcular (não pode ser >= 100%)
+        if ($totalDeductions >= 1) {
+            return 0; // Markup inválido - deduções >= 100%
+        }
+        
+        // Fórmula: Markup = 1 / (1 - deduções)
+        $markup = 1 / (1 - $totalDeductions);
+        
+        return round($markup, 4);
+    }
+
+    /**
+     * Recalcula e salva o markup
+     * 
+     * @return float
+     */
+    public function recalculateMarkup(): float
+    {
+        $this->markup_factor = $this->calculateMarkup();
+        $this->save();
+        
+        return $this->markup_factor;
+    }
+
+    /**
+     * Calcula o preço de venda para um CMV dado
+     * 
+     * @param float $cmv Custo da Mercadoria Vendida
+     * @return float
+     */
+    public function calculateSalePrice(float $cmv): float
+    {
+        $markup = $this->markup_factor ?? $this->calculateMarkup();
+        
+        if ($markup <= 0) {
+            return 0;
+        }
+        
+        return round($cmv * $markup, 2);
+    }
+
+    /**
+     * Retorna o breakdown do Markup para exibição
+     * 
+     * @return array
+     */
+    public function getMarkupBreakdownAttribute(): array
+    {
+        return [
+            'fixed_expenses_rate' => $this->fixed_expenses_rate,
+            'tax_rate' => (float) $this->tax_rate,
+            'sales_commission' => (float) $this->sales_commission,
+            'card_fee' => (float) $this->card_fee,
+            'other_variable_costs' => (float) $this->other_variable_costs,
+            'total_variable_costs' => $this->total_variable_costs,
+            'investment_rate' => (float) $this->investment_rate,
+            'profit_margin' => (float) $this->profit_margin,
+            'total_deductions' => $this->fixed_expenses_rate + $this->total_variable_costs + $this->investment_rate + $this->profit_margin,
+            'markup_factor' => (float) ($this->markup_factor ?? $this->calculateMarkup()),
+        ];
+    }
+
+    /**
+     * Scope para buscar configurações ativas do usuário
+     */
+    public function scopeOfUser($query, $userId)
+    {
+        return $query->where('user_id', $userId);
+    }
+
+    /**
+     * Scope para buscar apenas configurações ativas
+     */
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+}

backend/app/Models/ProductSheet.php

@@ -0,0 +1,139 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class ProductSheet extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'user_id',
+        'business_setting_id',
+        'name',
+        'sku',
+        'description',
+        'category',
+        'currency',
+        'cmv_total',
+        'sale_price',
+        'markup_used',
+        'contribution_margin',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'cmv_total' => 'decimal:2',
+        'sale_price' => 'decimal:2',
+        'markup_used' => 'decimal:4',
+        'contribution_margin' => 'decimal:2',
+        'is_active' => 'boolean',
+    ];
+
+    /**
+     * Relacionamento com usuário
+     */
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
+
+    /**
+     * Relacionamento com configuração de negócio
+     */
+    public function businessSetting(): BelongsTo
+    {
+        return $this->belongsTo(BusinessSetting::class);
+    }
+
+    /**
+     * Itens/componentes de custo desta ficha técnica
+     */
+    public function items(): HasMany
+    {
+        return $this->hasMany(ProductSheetItem::class)->orderBy('sort_order');
+    }
+
+    /**
+     * Recalcula o CMV total baseado nos itens
+     * 
+     * @return float
+     */
+    public function recalculateCmv(): float
+    {
+        $this->cmv_total = $this->items()->sum('unit_cost');
+        $this->save();
+        
+        return $this->cmv_total;
+    }
+
+    /**
+     * Calcula e atualiza o preço de venda usando o Markup da configuração
+     * 
+     * @param BusinessSetting|null $businessSetting
+     * @return float
+     */
+    public function calculateSalePrice(?BusinessSetting $businessSetting = null): float
+    {
+        $setting = $businessSetting ?? $this->businessSetting;
+        
+        if (!$setting) {
+            return 0;
+        }
+        
+        $markup = $setting->markup_factor ?? $setting->calculateMarkup();
+        
+        if ($markup <= 0) {
+            return 0;
+        }
+        
+        $this->markup_used = $markup;
+        $this->sale_price = round($this->cmv_total * $markup, 2);
+        $this->contribution_margin = $this->sale_price - $this->cmv_total;
+        $this->save();
+        
+        return $this->sale_price;
+    }
+
+    /**
+     * Retorna a margem de contribuição percentual
+     * 
+     * @return float
+     */
+    public function getContributionMarginPercentAttribute(): float
+    {
+        if ($this->sale_price <= 0) {
+            return 0;
+        }
+        
+        return round(($this->contribution_margin / $this->sale_price) * 100, 2);
+    }
+
+    /**
+     * Scope para buscar fichas do usuário
+     */
+    public function scopeOfUser($query, $userId)
+    {
+        return $query->where('user_id', $userId);
+    }
+
+    /**
+     * Scope para buscar apenas fichas ativas
+     */
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    /**
+     * Scope para buscar por categoria
+     */
+    public function scopeByCategory($query, $category)
+    {
+        return $query->where('category', $category);
+    }
+}

backend/app/Models/ProductSheetItem.php

@@ -0,0 +1,104 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class ProductSheetItem extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'product_sheet_id',
+        'name',
+        'type',
+        'amount',
+        'quantity',
+        'unit',
+        'unit_cost',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'amount' => 'decimal:2',
+        'quantity' => 'decimal:4',
+        'unit_cost' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    /**
+     * Tipos de componentes disponíveis
+     */
+    const TYPE_PRODUCT_COST = 'product_cost';
+    const TYPE_PACKAGING = 'packaging';
+    const TYPE_LABEL = 'label';
+    const TYPE_SHIPPING = 'shipping';
+    const TYPE_HANDLING = 'handling';
+    const TYPE_OTHER = 'other';
+
+    /**
+     * Lista de tipos para validação
+     */
+    public static function getTypes(): array
+    {
+        return [
+            self::TYPE_PRODUCT_COST => 'Custo do Produto',
+            self::TYPE_PACKAGING => 'Embalagem',
+            self::TYPE_LABEL => 'Etiqueta',
+            self::TYPE_SHIPPING => 'Frete',
+            self::TYPE_HANDLING => 'Manuseio',
+            self::TYPE_OTHER => 'Outro',
+        ];
+    }
+
+    /**
+     * Relacionamento com ficha técnica
+     */
+    public function productSheet(): BelongsTo
+    {
+        return $this->belongsTo(ProductSheet::class);
+    }
+
+    /**
+     * Calcula o custo unitário
+     * 
+     * @return float
+     */
+    public function calculateUnitCost(): float
+    {
+        if ($this->quantity <= 0) {
+            return (float) $this->amount;
+        }
+        
+        return round($this->amount / $this->quantity, 2);
+    }
+
+    /**
+     * Boot do modelo para recalcular automaticamente
+     */
+    protected static function boot()
+    {
+        parent::boot();
+
+        // Antes de salvar, calcular o custo unitário
+        static::saving(function ($item) {
+            $item->unit_cost = $item->calculateUnitCost();
+        });
+
+        // Após salvar, recalcular o CMV da ficha técnica
+        static::saved(function ($item) {
+            if ($item->productSheet) {
+                $item->productSheet->recalculateCmv();
+            }
+        });
+
+        // Após deletar, recalcular o CMV da ficha técnica
+        static::deleted(function ($item) {
+            if ($item->productSheet) {
+                $item->productSheet->recalculateCmv();
+            }
+        });
+    }
+}

backend/database/migrations/2025_12_14_000001_create_business_settings_table.php

@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     * Configurações da empresa para cálculo de Markup
+     */
+    public function up(): void
+    {
+        Schema::create('business_settings', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->onDelete('cascade');
+            
+            // Moeda padrão para esta configuração
+            $table->string('currency', 3)->default('EUR');
+            
+            // Nome da configuração (para múltiplos negócios)
+            $table->string('name')->default('Principal');
+            
+            // Receita média mensal (para calcular % despesas fixas)
+            $table->decimal('monthly_revenue', 15, 2)->default(0);
+            
+            // Despesas fixas mensais (salário, aluguel, internet, etc)
+            $table->decimal('fixed_expenses', 15, 2)->default(0);
+            
+            // Custos variáveis (sem CMV) - em percentual
+            $table->decimal('tax_rate', 5, 2)->default(0); // Impostos %
+            $table->decimal('sales_commission', 5, 2)->default(0); // Comissão de venda %
+            $table->decimal('card_fee', 5, 2)->default(0); // Taxa de cartão %
+            $table->decimal('other_variable_costs', 5, 2)->default(0); // Outros custos variáveis %
+            
+            // Investimento e Lucro desejados - em percentual
+            $table->decimal('investment_rate', 5, 2)->default(0); // Investimento na empresa %
+            $table->decimal('profit_margin', 5, 2)->default(0); // Lucro desejado %
+            
+            // Markup calculado (cache)
+            $table->decimal('markup_factor', 8, 4)->nullable();
+            
+            $table->boolean('is_active')->default(true);
+            $table->timestamps();
+            
+            // Índices
+            $table->index(['user_id', 'is_active']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('business_settings');
+    }
+};

backend/database/migrations/2025_12_14_000002_create_product_sheets_table.php

@@ -0,0 +1,57 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     * Fichas Técnicas de Produtos - CMV (Custo da Mercadoria Vendida)
+     */
+    public function up(): void
+    {
+        Schema::create('product_sheets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('user_id')->constrained()->onDelete('cascade');
+            $table->foreignId('business_setting_id')->nullable()->constrained('business_settings')->onDelete('set null');
+            
+            // Informações do produto
+            $table->string('name'); // Nome do produto
+            $table->string('sku')->nullable(); // Código/SKU
+            $table->text('description')->nullable();
+            $table->string('category')->nullable(); // Categoria do produto
+            
+            // Moeda
+            $table->string('currency', 3)->default('EUR');
+            
+            // CMV Total calculado (soma dos componentes)
+            $table->decimal('cmv_total', 15, 2)->default(0);
+            
+            // Preço de venda calculado (CMV × Markup)
+            $table->decimal('sale_price', 15, 2)->nullable();
+            
+            // Markup usado no cálculo (snapshot)
+            $table->decimal('markup_used', 8, 4)->nullable();
+            
+            // Margem de contribuição calculada
+            $table->decimal('contribution_margin', 15, 2)->nullable();
+            
+            $table->boolean('is_active')->default(true);
+            $table->timestamps();
+            
+            // Índices
+            $table->index(['user_id', 'is_active']);
+            $table->index(['user_id', 'category']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('product_sheets');
+    }
+};

backend/database/migrations/2025_12_14_000003_create_product_sheet_items_table.php

@@ -0,0 +1,61 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     * Componentes de custo de uma Ficha Técnica (itens que compõem o CMV)
+     */
+    public function up(): void
+    {
+        Schema::create('product_sheet_items', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('product_sheet_id')->constrained()->onDelete('cascade');
+            
+            // Descrição do componente de custo
+            $table->string('name'); // Ex: "Custo do produto", "Embalagem", "Etiqueta", "Frete"
+            
+            // Tipo de componente
+            $table->enum('type', [
+                'product_cost',  // Custo do produto em si
+                'packaging',     // Embalagem
+                'label',         // Etiqueta
+                'shipping',      // Frete de compra
+                'handling',      // Manuseio
+                'other'          // Outros
+            ])->default('other');
+            
+            // Valor do componente
+            $table->decimal('amount', 15, 2)->default(0);
+            
+            // Quantidade (para cálculo unitário)
+            $table->decimal('quantity', 10, 4)->default(1);
+            
+            // Unidade de medida
+            $table->string('unit')->nullable(); // un, kg, m, etc
+            
+            // Valor unitário calculado
+            $table->decimal('unit_cost', 15, 2)->default(0);
+            
+            // Ordem de exibição
+            $table->integer('sort_order')->default(0);
+            
+            $table->timestamps();
+            
+            // Índices
+            $table->index(['product_sheet_id', 'sort_order']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('product_sheet_items');
+    }
+};

backend/routes/api.php

@@ -13,6 +13,8 @@
 use App\Http\Controllers\Api\TransferDetectionController;
 use App\Http\Controllers\Api\DashboardController;
 use App\Http\Controllers\Api\RecurringTemplateController;
+use App\Http\Controllers\Api\BusinessSettingController;
+use App\Http\Controllers\Api\ProductSheetController;
 
 // Public routes with rate limiting
 Route::post('/register', [AuthController::class, 'register'])->middleware('throttle:register');
@@ -189,5 +191,25 @@
     Route::post('recurring-instances/{recurringInstance}/skip', [RecurringTemplateController::class, 'skip']);
     Route::post('recurring-instances/{recurringInstance}/cancel', [RecurringTemplateController::class, 'cancel']);
     Route::put('recurring-instances/{recurringInstance}', [RecurringTemplateController::class, 'updateInstance']);
+
+    // ============================================
+    // Business - Precificação de Produtos
+    // ============================================
+    
+    // Configurações de Negócio (Markup)
+    Route::get('business-settings/default', [BusinessSettingController::class, 'getDefault']);
+    Route::apiResource('business-settings', BusinessSettingController::class);
+    Route::post('business-settings/{id}/recalculate-markup', [BusinessSettingController::class, 'recalculateMarkup']);
+    Route::post('business-settings/{id}/simulate-price', [BusinessSettingController::class, 'simulatePrice']);
+    
+    // Fichas Técnicas de Produtos (CMV)
+    Route::get('product-sheets/categories', [ProductSheetController::class, 'categories']);
+    Route::get('product-sheets/item-types', [ProductSheetController::class, 'itemTypes']);
+    Route::apiResource('product-sheets', ProductSheetController::class);
+    Route::post('product-sheets/{id}/items', [ProductSheetController::class, 'addItem']);
+    Route::put('product-sheets/{sheetId}/items/{itemId}', [ProductSheetController::class, 'updateItem']);
+    Route::delete('product-sheets/{sheetId}/items/{itemId}', [ProductSheetController::class, 'removeItem']);
+    Route::post('product-sheets/{id}/recalculate-price', [ProductSheetController::class, 'recalculatePrice']);
+    Route::post('product-sheets/{id}/duplicate', [ProductSheetController::class, 'duplicate']);
 });
 

frontend/src/App.jsx

@@ -16,6 +16,7 @@ import ImportTransactions from './pages/ImportTransactions';
 import TransferDetection from './pages/TransferDetection';
 import RefundDetection from './pages/RefundDetection';
 import RecurringTransactions from './pages/RecurringTransactions';
+import Business from './pages/Business';
 
 function App() {
   return (
@@ -124,6 +125,16 @@ function App() {
                 </ProtectedRoute>
               }
             />
+            <Route
+              path="/business"
+              element={
+                <ProtectedRoute>
+                  <Layout>
+                    <Business />
+                  </Layout>
+                </ProtectedRoute>
+              }
+            />
             <Route path="/" element={<Navigate to="/dashboard" />} />
           </Routes>
           <CookieConsent />

frontend/src/components/Layout.jsx

@@ -63,6 +63,7 @@ const Layout = ({ children }) => {
       ]
     },
     { type: 'item', path: '/liabilities', icon: 'bi-bank', label: t('nav.liabilities') },
+    { type: 'item', path: '/business', icon: 'bi-briefcase', label: t('nav.business') },
     { 
       type: 'group', 
       id: 'settings',

frontend/src/components/business/BusinessSettingModal.jsx

@@ -0,0 +1,412 @@
+import React, { useState, useEffect } from 'react';
+import { useTranslation } from 'react-i18next';
+import { businessSettingService } from '../../services/api';
+
+const BusinessSettingModal = ({ setting, onSave, onClose }) => {
+  const { t } = useTranslation();
+  const isEditing = !!setting;
+  
+  const [formData, setFormData] = useState({
+    name: '',
+    currency: 'EUR',
+    monthly_revenue: '',
+    fixed_expenses: '',
+    tax_rate: '',
+    sales_commission: '',
+    card_fee: '',
+    other_variable_costs: '',
+    investment_rate: '',
+    profit_margin: '',
+    is_active: true,
+  });
+  
+  const [saving, setSaving] = useState(false);
+  const [error, setError] = useState(null);
+  const [preview, setPreview] = useState(null);
+
+  useEffect(() => {
+    if (setting) {
+      setFormData({
+        name: setting.name || '',
+        currency: setting.currency || 'EUR',
+        monthly_revenue: setting.monthly_revenue || '',
+        fixed_expenses: setting.fixed_expenses || '',
+        tax_rate: setting.tax_rate || '',
+        sales_commission: setting.sales_commission || '',
+        card_fee: setting.card_fee || '',
+        other_variable_costs: setting.other_variable_costs || '',
+        investment_rate: setting.investment_rate || '',
+        profit_margin: setting.profit_margin || '',
+        is_active: setting.is_active ?? true,
+      });
+    }
+  }, [setting]);
+
+  // Calcular preview do markup em tempo real
+  useEffect(() => {
+    const monthlyRevenue = parseFloat(formData.monthly_revenue) || 0;
+    const fixedExpenses = parseFloat(formData.fixed_expenses) || 0;
+    const taxRate = parseFloat(formData.tax_rate) || 0;
+    const salesCommission = parseFloat(formData.sales_commission) || 0;
+    const cardFee = parseFloat(formData.card_fee) || 0;
+    const otherVariableCosts = parseFloat(formData.other_variable_costs) || 0;
+    const investmentRate = parseFloat(formData.investment_rate) || 0;
+    const profitMargin = parseFloat(formData.profit_margin) || 0;
+
+    // Calcular % despesas fixas
+    const fixedExpensesRate = monthlyRevenue > 0 ? (fixedExpenses / monthlyRevenue) * 100 : 0;
+    
+    // Total custos variáveis
+    const totalVariableCosts = taxRate + salesCommission + cardFee + otherVariableCosts;
+    
+    // Total deduções (em decimal)
+    const totalDeductions = (fixedExpensesRate + totalVariableCosts + investmentRate + profitMargin) / 100;
+    
+    // Markup
+    let markup = 0;
+    if (totalDeductions < 1) {
+      markup = 1 / (1 - totalDeductions);
+    }
+
+    setPreview({
+      fixedExpensesRate: fixedExpensesRate.toFixed(2),
+      totalVariableCosts: totalVariableCosts.toFixed(2),
+      totalDeductions: (totalDeductions * 100).toFixed(2),
+      markup: markup.toFixed(4),
+      isValid: totalDeductions < 1,
+    });
+  }, [formData]);
+
+  const handleChange = (e) => {
+    const { name, value, type, checked } = e.target;
+    setFormData(prev => ({
+      ...prev,
+      [name]: type === 'checkbox' ? checked : value,
+    }));
+  };
+
+  const handleSubmit = async (e) => {
+    e.preventDefault();
+    setSaving(true);
+    setError(null);
+
+    try {
+      const dataToSend = {
+        ...formData,
+        monthly_revenue: parseFloat(formData.monthly_revenue) || 0,
+        fixed_expenses: parseFloat(formData.fixed_expenses) || 0,
+        tax_rate: parseFloat(formData.tax_rate) || 0,
+        sales_commission: parseFloat(formData.sales_commission) || 0,
+        card_fee: parseFloat(formData.card_fee) || 0,
+        other_variable_costs: parseFloat(formData.other_variable_costs) || 0,
+        investment_rate: parseFloat(formData.investment_rate) || 0,
+        profit_margin: parseFloat(formData.profit_margin) || 0,
+      };
+
+      let result;
+      if (isEditing) {
+        result = await businessSettingService.update(setting.id, dataToSend);
+      } else {
+        result = await businessSettingService.create(dataToSend);
+      }
+      
+      onSave(result);
+    } catch (err) {
+      setError(err.response?.data?.message || err.response?.data?.errors || t('common.error'));
+    } finally {
+      setSaving(false);
+    }
+  };
+
+  const currencies = ['EUR', 'USD', 'BRL', 'GBP'];
+
+  return (
+    <div className="modal show d-block" style={{ background: 'rgba(0,0,0,0.8)' }}>
+      <div className="modal-dialog modal-lg modal-dialog-centered modal-dialog-scrollable">
+        <div className="modal-content" style={{ background: '#1e293b', border: 'none' }}>
+          <div className="modal-header border-0">
+            <h5 className="modal-title text-white">
+              <i className="bi bi-gear me-2"></i>
+              {isEditing ? t('business.settings.edit') : t('business.settings.add')}
+            </h5>
+            <button type="button" className="btn-close btn-close-white" onClick={onClose}></button>
+          </div>
+          
+          <form onSubmit={handleSubmit}>
+            <div className="modal-body">
+              {error && (
+                <div className="alert alert-danger">{typeof error === 'string' ? error : JSON.stringify(error)}</div>
+              )}
+
+              <div className="row g-3">
+                {/* Nome e Moeda */}
+                <div className="col-md-8">
+                  <label className="form-label text-slate-400">{t('business.settings.name')}</label>
+                  <input
+                    type="text"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="name"
+                    value={formData.name}
+                    onChange={handleChange}
+                    placeholder={t('business.settings.namePlaceholder')}
+                    required
+                  />
+                </div>
+                <div className="col-md-4">
+                  <label className="form-label text-slate-400">{t('common.currency')}</label>
+                  <select
+                    className="form-select bg-dark text-white border-secondary"
+                    name="currency"
+                    value={formData.currency}
+                    onChange={handleChange}
+                    required
+                  >
+                    {currencies.map(c => (
+                      <option key={c} value={c}>{c}</option>
+                    ))}
+                  </select>
+                </div>
+
+                {/* Receita e Despesas Fixas */}
+                <div className="col-12">
+                  <hr className="border-secondary my-2" />
+                  <h6 className="text-slate-400 small mb-3">
+                    <i className="bi bi-graph-up me-2"></i>
+                    {t('business.settings.revenueAndExpenses')}
+                  </h6>
+                </div>
+                <div className="col-md-6">
+                  <label className="form-label text-slate-400">{t('business.settings.monthlyRevenue')}</label>
+                  <input
+                    type="number"
+                    step="0.01"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="monthly_revenue"
+                    value={formData.monthly_revenue}
+                    onChange={handleChange}
+                    placeholder="40000.00"
+                    required
+                  />
+                  <small className="text-slate-500">{t('business.settings.monthlyRevenueHelp')}</small>
+                </div>
+                <div className="col-md-6">
+                  <label className="form-label text-slate-400">{t('business.settings.fixedExpenses')}</label>
+                  <input
+                    type="number"
+                    step="0.01"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="fixed_expenses"
+                    value={formData.fixed_expenses}
+                    onChange={handleChange}
+                    placeholder="12000.00"
+                    required
+                  />
+                  <small className="text-slate-500">{t('business.settings.fixedExpensesHelp')}</small>
+                </div>
+
+                {/* Custos Variáveis */}
+                <div className="col-12">
+                  <hr className="border-secondary my-2" />
+                  <h6 className="text-slate-400 small mb-3">
+                    <i className="bi bi-percent me-2"></i>
+                    {t('business.settings.variableCosts')} (%)
+                  </h6>
+                </div>
+                <div className="col-md-3">
+                  <label className="form-label text-slate-400">{t('business.settings.taxRate')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="tax_rate"
+                      value={formData.tax_rate}
+                      onChange={handleChange}
+                      placeholder="9"
+                      required
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                </div>
+                <div className="col-md-3">
+                  <label className="form-label text-slate-400">{t('business.settings.salesCommission')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="sales_commission"
+                      value={formData.sales_commission}
+                      onChange={handleChange}
+                      placeholder="5"
+                      required
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                </div>
+                <div className="col-md-3">
+                  <label className="form-label text-slate-400">{t('business.settings.cardFee')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="card_fee"
+                      value={formData.card_fee}
+                      onChange={handleChange}
+                      placeholder="3"
+                      required
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                </div>
+                <div className="col-md-3">
+                  <label className="form-label text-slate-400">{t('business.settings.otherVariableCosts')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="other_variable_costs"
+                      value={formData.other_variable_costs}
+                      onChange={handleChange}
+                      placeholder="0"
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                </div>
+
+                {/* Investimento e Lucro */}
+                <div className="col-12">
+                  <hr className="border-secondary my-2" />
+                  <h6 className="text-slate-400 small mb-3">
+                    <i className="bi bi-piggy-bank me-2"></i>
+                    {t('business.settings.investmentAndProfit')} (%)
+                  </h6>
+                </div>
+                <div className="col-md-6">
+                  <label className="form-label text-slate-400">{t('business.settings.investmentRate')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="investment_rate"
+                      value={formData.investment_rate}
+                      onChange={handleChange}
+                      placeholder="10"
+                      required
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                  <small className="text-slate-500">{t('business.settings.investmentRateHelp')}</small>
+                </div>
+                <div className="col-md-6">
+                  <label className="form-label text-slate-400">{t('business.settings.profitMargin')}</label>
+                  <div className="input-group">
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      name="profit_margin"
+                      value={formData.profit_margin}
+                      onChange={handleChange}
+                      placeholder="15"
+                      required
+                    />
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">%</span>
+                  </div>
+                  <small className="text-slate-500">{t('business.settings.profitMarginHelp')}</small>
+                </div>
+
+                {/* Preview do Markup */}
+                {preview && (
+                  <div className="col-12">
+                    <hr className="border-secondary my-2" />
+                    <div className={`p-3 rounded ${preview.isValid ? '' : 'border border-danger'}`} style={{ background: 'rgba(59, 130, 246, 0.1)' }}>
+                      <h6 className="text-slate-400 small mb-3">
+                        <i className="bi bi-calculator me-2"></i>
+                        {t('business.settings.markupPreview')}
+                      </h6>
+                      
+                      <div className="row g-2 small mb-3">
+                        <div className="col-6 col-md-3">
+                          <span className="text-slate-500">{t('business.settings.fixedExpensesRate')}:</span>
+                          <span className="text-white ms-2">{preview.fixedExpensesRate}%</span>
+                        </div>
+                        <div className="col-6 col-md-3">
+                          <span className="text-slate-500">{t('business.settings.totalVariableCosts')}:</span>
+                          <span className="text-white ms-2">{preview.totalVariableCosts}%</span>
+                        </div>
+                        <div className="col-6 col-md-3">
+                          <span className="text-slate-500">{t('business.settings.totalDeductions')}:</span>
+                          <span className="text-warning ms-2">{preview.totalDeductions}%</span>
+                        </div>
+                      </div>
+                      
+                      {preview.isValid ? (
+                        <div className="text-center">
+                          <span className="text-slate-400">{t('business.settings.markupFactor')}:</span>
+                          <h3 className="text-primary mb-0">{preview.markup}</h3>
+                        </div>
+                      ) : (
+                        <div className="text-center text-danger">
+                          <i className="bi bi-exclamation-triangle me-2"></i>
+                          {t('business.settings.invalidMarkup')}
+                        </div>
+                      )}
+                    </div>
+                  </div>
+                )}
+
+                {/* Status */}
+                {isEditing && (
+                  <div className="col-12">
+                    <div className="form-check">
+                      <input
+                        type="checkbox"
+                        className="form-check-input"
+                        id="is_active"
+                        name="is_active"
+                        checked={formData.is_active}
+                        onChange={handleChange}
+                      />
+                      <label className="form-check-label text-slate-400" htmlFor="is_active">
+                        {t('business.settings.isActive')}
+                      </label>
+                    </div>
+                  </div>
+                )}
+              </div>
+            </div>
+            
+            <div className="modal-footer border-0">
+              <button type="button" className="btn btn-secondary" onClick={onClose}>
+                {t('common.cancel')}
+              </button>
+              <button 
+                type="submit" 
+                className="btn btn-primary" 
+                disabled={saving || (preview && !preview.isValid)}
+              >
+                {saving ? (
+                  <>
+                    <span className="spinner-border spinner-border-sm me-2"></span>
+                    {t('common.saving')}
+                  </>
+                ) : (
+                  <>
+                    <i className="bi bi-check-lg me-2"></i>
+                    {t('common.save')}
+                  </>
+                )}
+              </button>
+            </div>
+          </form>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export default BusinessSettingModal;

frontend/src/components/business/BusinessSettingsTab.jsx

@@ -0,0 +1,211 @@
+import React, { useState } from 'react';
+import { useTranslation } from 'react-i18next';
+import { businessSettingService } from '../../services/api';
+import useFormatters from '../../hooks/useFormatters';
+import BusinessSettingModal from './BusinessSettingModal';
+
+const BusinessSettingsTab = ({ settings, onCreated, onUpdated, onDeleted }) => {
+  const { t } = useTranslation();
+  const { currency, percent } = useFormatters();
+  
+  const [showModal, setShowModal] = useState(false);
+  const [editingSetting, setEditingSetting] = useState(null);
+  const [deleting, setDeleting] = useState(null);
+
+  const handleCreate = () => {
+    setEditingSetting(null);
+    setShowModal(true);
+  };
+
+  const handleEdit = (setting) => {
+    setEditingSetting(setting);
+    setShowModal(true);
+  };
+
+  const handleDelete = async (setting) => {
+    if (!window.confirm(t('business.confirmDelete'))) return;
+    
+    setDeleting(setting.id);
+    try {
+      await businessSettingService.delete(setting.id);
+      onDeleted(setting.id);
+    } catch (err) {
+      alert(err.response?.data?.message || t('common.error'));
+    } finally {
+      setDeleting(null);
+    }
+  };
+
+  const handleSave = (savedSetting) => {
+    if (editingSetting) {
+      onUpdated(savedSetting);
+    } else {
+      onCreated(savedSetting);
+    }
+    setShowModal(false);
+  };
+
+  return (
+    <>
+      {/* Header */}
+      <div className="d-flex justify-content-between align-items-center mb-4">
+        <div>
+          <h5 className="text-white mb-1">{t('business.settings.title')}</h5>
+          <p className="text-slate-400 small mb-0">{t('business.settings.description')}</p>
+        </div>
+        <button className="btn btn-primary" onClick={handleCreate}>
+          <i className="bi bi-plus-lg me-2"></i>
+          {t('business.settings.add')}
+        </button>
+      </div>
+
+      {/* Empty State */}
+      {settings.length === 0 ? (
+        <div className="card border-0" style={{ background: '#1e293b' }}>
+          <div className="card-body text-center py-5">
+            <i className="bi bi-gear fs-1 text-slate-500 mb-3 d-block"></i>
+            <h5 className="text-white mb-2">{t('business.settings.empty')}</h5>
+            <p className="text-slate-400 mb-4">{t('business.settings.emptyDescription')}</p>
+            <button className="btn btn-primary" onClick={handleCreate}>
+              <i className="bi bi-plus-lg me-2"></i>
+              {t('business.settings.createFirst')}
+            </button>
+          </div>
+        </div>
+      ) : (
+        /* Settings Cards */
+        <div className="row g-4">
+          {settings.map(setting => (
+            <div key={setting.id} className="col-12 col-lg-6">
+              <div 
+                className="card border-0 h-100" 
+                style={{ 
+                  background: setting.is_active ? '#1e293b' : '#0f172a',
+                  opacity: setting.is_active ? 1 : 0.7,
+                }}
+              >
+                <div className="card-header border-0 d-flex justify-content-between align-items-center py-3" style={{ background: 'transparent' }}>
+                  <div>
+                    <h6 className="text-white mb-0">
+                      {setting.name}
+                      {!setting.is_active && (
+                        <span className="badge bg-secondary ms-2">{t('common.inactive')}</span>
+                      )}
+                    </h6>
+                    <small className="text-slate-500">{setting.currency}</small>
+                  </div>
+                  <div className="dropdown">
+                    <button className="btn btn-sm btn-outline-secondary border-0" data-bs-toggle="dropdown">
+                      <i className="bi bi-three-dots-vertical"></i>
+                    </button>
+                    <ul className="dropdown-menu dropdown-menu-end" style={{ background: '#1e293b' }}>
+                      <li>
+                        <button className="dropdown-item text-white" onClick={() => handleEdit(setting)}>
+                          <i className="bi bi-pencil me-2"></i>
+                          {t('common.edit')}
+                        </button>
+                      </li>
+                      <li><hr className="dropdown-divider" style={{ borderColor: 'rgba(255,255,255,0.1)' }} /></li>
+                      <li>
+                        <button 
+                          className="dropdown-item text-danger" 
+                          onClick={() => handleDelete(setting)}
+                          disabled={deleting === setting.id}
+                        >
+                          <i className="bi bi-trash me-2"></i>
+                          {t('common.delete')}
+                        </button>
+                      </li>
+                    </ul>
+                  </div>
+                </div>
+                
+                <div className="card-body py-3">
+                  {/* Markup Factor - Destaque */}
+                  <div className="text-center mb-4 p-3 rounded" style={{ background: 'rgba(59, 130, 246, 0.1)' }}>
+                    <small className="text-slate-400 d-block mb-1">{t('business.settings.markupFactor')}</small>
+                    <h2 className="text-primary mb-0">{setting.markup_factor?.toFixed(2) || '0.00'}</h2>
+                  </div>
+                  
+                  {/* Breakdown */}
+                  <div className="row g-3 small">
+                    <div className="col-6">
+                      <div className="p-2 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                        <small className="text-slate-500 d-block">{t('business.settings.monthlyRevenue')}</small>
+                        <span className="text-white">{currency(setting.monthly_revenue, setting.currency)}</span>
+                      </div>
+                    </div>
+                    <div className="col-6">
+                      <div className="p-2 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                        <small className="text-slate-500 d-block">{t('business.settings.fixedExpenses')}</small>
+                        <span className="text-white">{currency(setting.fixed_expenses, setting.currency)}</span>
+                      </div>
+                    </div>
+                    <div className="col-6">
+                      <div className="p-2 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                        <small className="text-slate-500 d-block">{t('business.settings.fixedExpensesRate')}</small>
+                        <span className="text-warning">{setting.fixed_expenses_rate?.toFixed(2)}%</span>
+                      </div>
+                    </div>
+                    <div className="col-6">
+                      <div className="p-2 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                        <small className="text-slate-500 d-block">{t('business.settings.totalVariableCosts')}</small>
+                        <span className="text-warning">{setting.total_variable_costs?.toFixed(2)}%</span>
+                      </div>
+                    </div>
+                  </div>
+                  
+                  {/* Variable Costs Detail */}
+                  <div className="mt-3 pt-3" style={{ borderTop: '1px solid rgba(255,255,255,0.1)' }}>
+                    <small className="text-slate-500 d-block mb-2">{t('business.settings.variableCostsBreakdown')}</small>
+                    <div className="d-flex flex-wrap gap-2">
+                      <span className="badge bg-secondary">
+                        {t('business.settings.taxRate')}: {setting.tax_rate}%
+                      </span>
+                      <span className="badge bg-secondary">
+                        {t('business.settings.salesCommission')}: {setting.sales_commission}%
+                      </span>
+                      <span className="badge bg-secondary">
+                        {t('business.settings.cardFee')}: {setting.card_fee}%
+                      </span>
+                      {setting.other_variable_costs > 0 && (
+                        <span className="badge bg-secondary">
+                          {t('business.settings.otherVariableCosts')}: {setting.other_variable_costs}%
+                        </span>
+                      )}
+                    </div>
+                  </div>
+                  
+                  {/* Investment & Profit */}
+                  <div className="mt-3 pt-3" style={{ borderTop: '1px solid rgba(255,255,255,0.1)' }}>
+                    <div className="d-flex justify-content-between">
+                      <div>
+                        <small className="text-slate-500 d-block">{t('business.settings.investmentRate')}</small>
+                        <span className="text-info">{setting.investment_rate}%</span>
+                      </div>
+                      <div className="text-end">
+                        <small className="text-slate-500 d-block">{t('business.settings.profitMargin')}</small>
+                        <span className="text-success">{setting.profit_margin}%</span>
+                      </div>
+                    </div>
+                  </div>
+                </div>
+              </div>
+            </div>
+          ))}
+        </div>
+      )}
+
+      {/* Modal */}
+      {showModal && (
+        <BusinessSettingModal
+          setting={editingSetting}
+          onSave={handleSave}
+          onClose={() => setShowModal(false)}
+        />
+      )}
+    </>
+  );
+};
+
+export default BusinessSettingsTab;

frontend/src/components/business/PriceCalculatorTab.jsx

@@ -0,0 +1,315 @@
+import React, { useState, useEffect } from 'react';
+import { useTranslation } from 'react-i18next';
+import { businessSettingService } from '../../services/api';
+import useFormatters from '../../hooks/useFormatters';
+
+const PriceCalculatorTab = ({ settings, sheets }) => {
+  const { t } = useTranslation();
+  const { currency } = useFormatters();
+  
+  const [selectedSetting, setSelectedSetting] = useState(null);
+  const [cmvInput, setCmvInput] = useState('');
+  const [result, setResult] = useState(null);
+  const [loading, setLoading] = useState(false);
+
+  // Selecionar primeira configuração ativa por padrão
+  useEffect(() => {
+    const activeSetting = settings.find(s => s.is_active);
+    if (activeSetting) {
+      setSelectedSetting(activeSetting);
+    }
+  }, [settings]);
+
+  const handleCalculate = async () => {
+    if (!selectedSetting || !cmvInput) return;
+    
+    setLoading(true);
+    try {
+      const result = await businessSettingService.simulatePrice(selectedSetting.id, parseFloat(cmvInput));
+      setResult(result);
+    } catch (err) {
+      alert(err.response?.data?.message || t('common.error'));
+    } finally {
+      setLoading(false);
+    }
+  };
+
+  const handleSettingChange = (e) => {
+    const setting = settings.find(s => s.id === parseInt(e.target.value));
+    setSelectedSetting(setting);
+    setResult(null);
+  };
+
+  // Cálculo local em tempo real
+  const localCalculation = () => {
+    if (!selectedSetting || !cmvInput) return null;
+    
+    const cmv = parseFloat(cmvInput) || 0;
+    const markup = selectedSetting.markup_factor || 0;
+    const salePrice = cmv * markup;
+    const contributionMargin = salePrice - cmv;
+    const contributionMarginPercent = salePrice > 0 ? (contributionMargin / salePrice) * 100 : 0;
+    
+    return {
+      cmv,
+      markup,
+      salePrice,
+      contributionMargin,
+      contributionMarginPercent,
+    };
+  };
+
+  const localResult = localCalculation();
+
+  return (
+    <>
+      {/* Header */}
+      <div className="mb-4">
+        <h5 className="text-white mb-1">{t('business.calculator.title')}</h5>
+        <p className="text-slate-400 small mb-0">{t('business.calculator.description')}</p>
+      </div>
+
+      {settings.length === 0 ? (
+        <div className="card border-0" style={{ background: '#1e293b' }}>
+          <div className="card-body text-center py-5">
+            <i className="bi bi-gear fs-1 text-slate-500 mb-3 d-block"></i>
+            <h5 className="text-white mb-2">{t('business.calculator.noSettings')}</h5>
+            <p className="text-slate-400">{t('business.calculator.createSettingFirst')}</p>
+          </div>
+        </div>
+      ) : (
+        <div className="row g-4">
+          {/* Calculadora */}
+          <div className="col-lg-6">
+            <div className="card border-0 h-100" style={{ background: '#1e293b' }}>
+              <div className="card-header border-0" style={{ background: 'transparent' }}>
+                <h6 className="text-white mb-0">
+                  <i className="bi bi-calculator me-2"></i>
+                  {t('business.calculator.simulate')}
+                </h6>
+              </div>
+              <div className="card-body">
+                {/* Seleção de Configuração */}
+                <div className="mb-4">
+                  <label className="form-label text-slate-400">{t('business.calculator.selectSetting')}</label>
+                  <select
+                    className="form-select bg-dark text-white border-secondary"
+                    value={selectedSetting?.id || ''}
+                    onChange={handleSettingChange}
+                  >
+                    {settings.map(s => (
+                      <option key={s.id} value={s.id}>
+                        {s.name} ({s.currency}) - Markup: {s.markup_factor?.toFixed(2)}
+                      </option>
+                    ))}
+                  </select>
+                </div>
+
+                {/* Input CMV */}
+                <div className="mb-4">
+                  <label className="form-label text-slate-400">{t('business.calculator.enterCmv')}</label>
+                  <div className="input-group">
+                    <span className="input-group-text bg-dark text-slate-400 border-secondary">
+                      {selectedSetting?.currency || 'EUR'}
+                    </span>
+                    <input
+                      type="number"
+                      step="0.01"
+                      className="form-control bg-dark text-white border-secondary"
+                      value={cmvInput}
+                      onChange={(e) => {
+                        setCmvInput(e.target.value);
+                        setResult(null);
+                      }}
+                      placeholder="0.00"
+                    />
+                  </div>
+                  <small className="text-slate-500">{t('business.calculator.cmvHelp')}</small>
+                </div>
+
+                {/* Resultado em Tempo Real */}
+                {localResult && localResult.cmv > 0 && (
+                  <div className="p-3 rounded mb-4" style={{ background: 'rgba(59, 130, 246, 0.1)' }}>
+                    <div className="row g-3 text-center">
+                      <div className="col-6">
+                        <small className="text-slate-500 d-block">CMV</small>
+                        <span className="text-danger fw-bold">
+                          {currency(localResult.cmv, selectedSetting?.currency)}
+                        </span>
+                      </div>
+                      <div className="col-6">
+                        <small className="text-slate-500 d-block">× Markup</small>
+                        <span className="text-primary fw-bold">{localResult.markup.toFixed(2)}</span>
+                      </div>
+                      <div className="col-12">
+                        <hr className="border-secondary my-2" />
+                      </div>
+                      <div className="col-12">
+                        <small className="text-slate-500 d-block">{t('business.calculator.salePrice')}</small>
+                        <h3 className="text-success mb-0">
+                          {currency(localResult.salePrice, selectedSetting?.currency)}
+                        </h3>
+                      </div>
+                      <div className="col-6">
+                        <small className="text-slate-500 d-block">{t('business.calculator.contributionMargin')}</small>
+                        <span className="text-info">
+                          {currency(localResult.contributionMargin, selectedSetting?.currency)}
+                        </span>
+                      </div>
+                      <div className="col-6">
+                        <small className="text-slate-500 d-block">{t('business.calculator.marginPercent')}</small>
+                        <span className="text-info">
+                          {localResult.contributionMarginPercent.toFixed(2)}%
+                        </span>
+                      </div>
+                    </div>
+                  </div>
+                )}
+
+                {/* Fórmula */}
+                <div className="p-3 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                  <small className="text-slate-500 d-block mb-2">{t('business.calculator.formula')}</small>
+                  <code className="text-info">
+                    {t('business.calculator.salePrice')} = CMV × Markup
+                  </code>
+                  <br />
+                  <code className="text-slate-400 small">
+                    Markup = 1 / (1 - ({t('business.settings.fixedExpensesRate')} + {t('business.settings.variableCosts')} + {t('business.settings.investmentRate')} + {t('business.settings.profitMargin')}))
+                  </code>
+                </div>
+              </div>
+            </div>
+          </div>
+
+          {/* Breakdown da Configuração Selecionada */}
+          <div className="col-lg-6">
+            {selectedSetting && (
+              <div className="card border-0 h-100" style={{ background: '#1e293b' }}>
+                <div className="card-header border-0" style={{ background: 'transparent' }}>
+                  <h6 className="text-white mb-0">
+                    <i className="bi bi-pie-chart me-2"></i>
+                    {t('business.calculator.breakdown')}
+                  </h6>
+                </div>
+                <div className="card-body">
+                  {/* Markup Factor */}
+                  <div className="text-center mb-4 p-3 rounded" style={{ background: 'rgba(59, 130, 246, 0.1)' }}>
+                    <small className="text-slate-400 d-block mb-1">{t('business.settings.markupFactor')}</small>
+                    <h2 className="text-primary mb-0">{selectedSetting.markup_factor?.toFixed(4)}</h2>
+                  </div>
+
+                  {/* Detalhes */}
+                  <div className="mb-3">
+                    <div className="d-flex justify-content-between py-2" style={{ borderBottom: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.monthlyRevenue')}</span>
+                      <span className="text-white">{currency(selectedSetting.monthly_revenue, selectedSetting.currency)}</span>
+                    </div>
+                    <div className="d-flex justify-content-between py-2" style={{ borderBottom: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.fixedExpenses')}</span>
+                      <span className="text-white">{currency(selectedSetting.fixed_expenses, selectedSetting.currency)}</span>
+                    </div>
+                    <div className="d-flex justify-content-between py-2" style={{ borderBottom: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.fixedExpensesRate')}</span>
+                      <span className="text-warning">{selectedSetting.fixed_expenses_rate?.toFixed(2)}%</span>
+                    </div>
+                  </div>
+
+                  <div className="mb-3">
+                    <small className="text-slate-500 d-block mb-2">{t('business.settings.variableCosts')}</small>
+                    <div className="d-flex justify-content-between py-1">
+                      <span className="text-slate-400 small">{t('business.settings.taxRate')}</span>
+                      <span className="text-white small">{selectedSetting.tax_rate}%</span>
+                    </div>
+                    <div className="d-flex justify-content-between py-1">
+                      <span className="text-slate-400 small">{t('business.settings.salesCommission')}</span>
+                      <span className="text-white small">{selectedSetting.sales_commission}%</span>
+                    </div>
+                    <div className="d-flex justify-content-between py-1">
+                      <span className="text-slate-400 small">{t('business.settings.cardFee')}</span>
+                      <span className="text-white small">{selectedSetting.card_fee}%</span>
+                    </div>
+                    {selectedSetting.other_variable_costs > 0 && (
+                      <div className="d-flex justify-content-between py-1">
+                        <span className="text-slate-400 small">{t('business.settings.otherVariableCosts')}</span>
+                        <span className="text-white small">{selectedSetting.other_variable_costs}%</span>
+                      </div>
+                    )}
+                    <div className="d-flex justify-content-between py-2 mt-1" style={{ borderTop: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.totalVariableCosts')}</span>
+                      <span className="text-warning">{selectedSetting.total_variable_costs?.toFixed(2)}%</span>
+                    </div>
+                  </div>
+
+                  <div className="mb-3">
+                    <div className="d-flex justify-content-between py-2" style={{ borderBottom: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.investmentRate')}</span>
+                      <span className="text-info">{selectedSetting.investment_rate}%</span>
+                    </div>
+                    <div className="d-flex justify-content-between py-2" style={{ borderBottom: '1px solid rgba(255,255,255,0.1)' }}>
+                      <span className="text-slate-400">{t('business.settings.profitMargin')}</span>
+                      <span className="text-success">{selectedSetting.profit_margin}%</span>
+                    </div>
+                  </div>
+
+                  {/* Total Deduções */}
+                  <div className="p-3 rounded" style={{ background: 'rgba(239, 68, 68, 0.1)' }}>
+                    <div className="d-flex justify-content-between">
+                      <span className="text-slate-400">{t('business.settings.totalDeductions')}</span>
+                      <span className="text-danger fw-bold">
+                        {(selectedSetting.fixed_expenses_rate + selectedSetting.total_variable_costs + selectedSetting.investment_rate + selectedSetting.profit_margin).toFixed(2)}%
+                      </span>
+                    </div>
+                  </div>
+                </div>
+              </div>
+            )}
+          </div>
+
+          {/* Tabela de Preços Rápidos */}
+          {selectedSetting && sheets.length > 0 && (
+            <div className="col-12">
+              <div className="card border-0" style={{ background: '#1e293b' }}>
+                <div className="card-header border-0" style={{ background: 'transparent' }}>
+                  <h6 className="text-white mb-0">
+                    <i className="bi bi-table me-2"></i>
+                    {t('business.calculator.quickPrices')}
+                  </h6>
+                </div>
+                <div className="card-body">
+                  <div className="table-responsive">
+                    <table className="table table-dark table-hover mb-0">
+                      <thead>
+                        <tr>
+                          <th className="text-slate-400">{t('business.products.name')}</th>
+                          <th className="text-slate-400 text-end">CMV</th>
+                          <th className="text-slate-400 text-end">{t('business.calculator.salePrice')}</th>
+                          <th className="text-slate-400 text-end">{t('business.calculator.contributionMargin')}</th>
+                        </tr>
+                      </thead>
+                      <tbody>
+                        {sheets.filter(s => s.is_active && s.currency === selectedSetting.currency).slice(0, 10).map(sheet => {
+                          const salePrice = sheet.cmv_total * selectedSetting.markup_factor;
+                          const margin = salePrice - sheet.cmv_total;
+                          return (
+                            <tr key={sheet.id}>
+                              <td className="text-white">{sheet.name}</td>
+                              <td className="text-end text-danger">{currency(sheet.cmv_total, sheet.currency)}</td>
+                              <td className="text-end text-success">{currency(salePrice, sheet.currency)}</td>
+                              <td className="text-end text-info">{currency(margin, sheet.currency)}</td>
+                            </tr>
+                          );
+                        })}
+                      </tbody>
+                    </table>
+                  </div>
+                </div>
+              </div>
+            </div>
+          )}
+        </div>
+      )}
+    </>
+  );
+};
+
+export default PriceCalculatorTab;

frontend/src/components/business/ProductSheetModal.jsx

@@ -0,0 +1,450 @@
+import React, { useState, useEffect } from 'react';
+import { useTranslation } from 'react-i18next';
+import { productSheetService } from '../../services/api';
+import useFormatters from '../../hooks/useFormatters';
+
+const ProductSheetModal = ({ sheet, settings, onSave, onClose }) => {
+  const { t } = useTranslation();
+  const { currency } = useFormatters();
+  const isEditing = !!sheet;
+  
+  const [formData, setFormData] = useState({
+    name: '',
+    sku: '',
+    description: '',
+    category: '',
+    currency: 'EUR',
+    business_setting_id: '',
+    is_active: true,
+  });
+  
+  const [items, setItems] = useState([]);
+  const [saving, setSaving] = useState(false);
+  const [error, setError] = useState(null);
+
+  const itemTypes = [
+    { value: 'product_cost', label: t('business.products.itemTypes.productCost') },
+    { value: 'packaging', label: t('business.products.itemTypes.packaging') },
+    { value: 'label', label: t('business.products.itemTypes.label') },
+    { value: 'shipping', label: t('business.products.itemTypes.shipping') },
+    { value: 'handling', label: t('business.products.itemTypes.handling') },
+    { value: 'other', label: t('business.products.itemTypes.other') },
+  ];
+
+  useEffect(() => {
+    if (sheet) {
+      setFormData({
+        name: sheet.name || '',
+        sku: sheet.sku || '',
+        description: sheet.description || '',
+        category: sheet.category || '',
+        currency: sheet.currency || 'EUR',
+        business_setting_id: sheet.business_setting_id || '',
+        is_active: sheet.is_active ?? true,
+      });
+      setItems(sheet.items?.map(item => ({
+        id: item.id,
+        name: item.name,
+        type: item.type,
+        amount: item.amount,
+        quantity: item.quantity || 1,
+        unit: item.unit || '',
+      })) || []);
+    }
+  }, [sheet]);
+
+  const handleChange = (e) => {
+    const { name, value, type, checked } = e.target;
+    setFormData(prev => ({
+      ...prev,
+      [name]: type === 'checkbox' ? checked : value,
+    }));
+  };
+
+  const handleItemChange = (index, field, value) => {
+    setItems(prev => prev.map((item, i) => 
+      i === index ? { ...item, [field]: value } : item
+    ));
+  };
+
+  const addItem = () => {
+    setItems(prev => [...prev, {
+      name: '',
+      type: 'product_cost',
+      amount: '',
+      quantity: 1,
+      unit: '',
+    }]);
+  };
+
+  const removeItem = (index) => {
+    setItems(prev => prev.filter((_, i) => i !== index));
+  };
+
+  // Calcular CMV total
+  const calculateCmv = () => {
+    return items.reduce((sum, item) => {
+      const amount = parseFloat(item.amount) || 0;
+      const quantity = parseFloat(item.quantity) || 1;
+      return sum + (amount / quantity);
+    }, 0);
+  };
+
+  // Calcular preço de venda preview
+  const calculateSalePrice = () => {
+    if (!formData.business_setting_id) return null;
+    const setting = settings.find(s => s.id === parseInt(formData.business_setting_id));
+    if (!setting || !setting.markup_factor) return null;
+    return calculateCmv() * setting.markup_factor;
+  };
+
+  const handleSubmit = async (e) => {
+    e.preventDefault();
+    setSaving(true);
+    setError(null);
+
+    // Validar itens
+    const validItems = items.filter(item => item.name && item.amount);
+    
+    try {
+      const dataToSend = {
+        ...formData,
+        business_setting_id: formData.business_setting_id || null,
+        items: validItems.map(item => ({
+          name: item.name,
+          type: item.type,
+          amount: parseFloat(item.amount) || 0,
+          quantity: parseFloat(item.quantity) || 1,
+          unit: item.unit || null,
+        })),
+      };
+
+      let result;
+      if (isEditing) {
+        // Para edição, primeiro atualiza a ficha, depois gerencia itens
+        result = await productSheetService.update(sheet.id, {
+          name: formData.name,
+          sku: formData.sku,
+          description: formData.description,
+          category: formData.category,
+          currency: formData.currency,
+          business_setting_id: formData.business_setting_id || null,
+          is_active: formData.is_active,
+        });
+        
+        // Remover itens que não existem mais
+        const existingIds = items.filter(i => i.id).map(i => i.id);
+        for (const oldItem of sheet.items || []) {
+          if (!existingIds.includes(oldItem.id)) {
+            await productSheetService.removeItem(sheet.id, oldItem.id);
+          }
+        }
+        
+        // Atualizar ou criar itens
+        for (const item of validItems) {
+          if (item.id) {
+            await productSheetService.updateItem(sheet.id, item.id, {
+              name: item.name,
+              type: item.type,
+              amount: parseFloat(item.amount) || 0,
+              quantity: parseFloat(item.quantity) || 1,
+              unit: item.unit || null,
+            });
+          } else {
+            await productSheetService.addItem(sheet.id, {
+              name: item.name,
+              type: item.type,
+              amount: parseFloat(item.amount) || 0,
+              quantity: parseFloat(item.quantity) || 1,
+              unit: item.unit || null,
+            });
+          }
+        }
+        
+        // Recalcular preço
+        if (formData.business_setting_id) {
+          result = await productSheetService.recalculatePrice(sheet.id, formData.business_setting_id);
+        } else {
+          result = await productSheetService.getById(sheet.id);
+        }
+      } else {
+        result = await productSheetService.create(dataToSend);
+      }
+      
+      onSave(result);
+    } catch (err) {
+      setError(err.response?.data?.message || err.response?.data?.errors || t('common.error'));
+    } finally {
+      setSaving(false);
+    }
+  };
+
+  const currencies = ['EUR', 'USD', 'BRL', 'GBP'];
+  const cmvTotal = calculateCmv();
+  const salePrice = calculateSalePrice();
+
+  return (
+    <div className="modal show d-block" style={{ background: 'rgba(0,0,0,0.8)' }}>
+      <div className="modal-dialog modal-lg modal-dialog-centered modal-dialog-scrollable">
+        <div className="modal-content" style={{ background: '#1e293b', border: 'none' }}>
+          <div className="modal-header border-0">
+            <h5 className="modal-title text-white">
+              <i className="bi bi-box-seam me-2"></i>
+              {isEditing ? t('business.products.edit') : t('business.products.add')}
+            </h5>
+            <button type="button" className="btn-close btn-close-white" onClick={onClose}></button>
+          </div>
+          
+          <form onSubmit={handleSubmit}>
+            <div className="modal-body">
+              {error && (
+                <div className="alert alert-danger">{typeof error === 'string' ? error : JSON.stringify(error)}</div>
+              )}
+
+              <div className="row g-3">
+                {/* Info básica */}
+                <div className="col-md-8">
+                  <label className="form-label text-slate-400">{t('business.products.name')}</label>
+                  <input
+                    type="text"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="name"
+                    value={formData.name}
+                    onChange={handleChange}
+                    placeholder={t('business.products.namePlaceholder')}
+                    required
+                  />
+                </div>
+                <div className="col-md-4">
+                  <label className="form-label text-slate-400">SKU</label>
+                  <input
+                    type="text"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="sku"
+                    value={formData.sku}
+                    onChange={handleChange}
+                    placeholder="ABC-001"
+                  />
+                </div>
+                
+                <div className="col-md-4">
+                  <label className="form-label text-slate-400">{t('common.currency')}</label>
+                  <select
+                    className="form-select bg-dark text-white border-secondary"
+                    name="currency"
+                    value={formData.currency}
+                    onChange={handleChange}
+                    required
+                  >
+                    {currencies.map(c => (
+                      <option key={c} value={c}>{c}</option>
+                    ))}
+                  </select>
+                </div>
+                <div className="col-md-4">
+                  <label className="form-label text-slate-400">{t('business.products.category')}</label>
+                  <input
+                    type="text"
+                    className="form-control bg-dark text-white border-secondary"
+                    name="category"
+                    value={formData.category}
+                    onChange={handleChange}
+                    placeholder={t('business.products.categoryPlaceholder')}
+                  />
+                </div>
+                <div className="col-md-4">
+                  <label className="form-label text-slate-400">{t('business.products.businessSetting')}</label>
+                  <select
+                    className="form-select bg-dark text-white border-secondary"
+                    name="business_setting_id"
+                    value={formData.business_setting_id}
+                    onChange={handleChange}
+                  >
+                    <option value="">{t('business.products.noSetting')}</option>
+                    {settings.filter(s => s.is_active).map(s => (
+                      <option key={s.id} value={s.id}>
+                        {s.name} (Markup: {s.markup_factor?.toFixed(2)})
+                      </option>
+                    ))}
+                  </select>
+                </div>
+                
+                <div className="col-12">
+                  <label className="form-label text-slate-400">{t('common.description')}</label>
+                  <textarea
+                    className="form-control bg-dark text-white border-secondary"
+                    name="description"
+                    value={formData.description}
+                    onChange={handleChange}
+                    rows="2"
+                  />
+                </div>
+
+                {/* Componentes de Custo (CMV) */}
+                <div className="col-12">
+                  <hr className="border-secondary my-2" />
+                  <div className="d-flex justify-content-between align-items-center mb-3">
+                    <h6 className="text-slate-400 small mb-0">
+                      <i className="bi bi-list-check me-2"></i>
+                      {t('business.products.costComponents')}
+                    </h6>
+                    <button type="button" className="btn btn-sm btn-outline-primary" onClick={addItem}>
+                      <i className="bi bi-plus-lg me-1"></i>
+                      {t('business.products.addComponent')}
+                    </button>
+                  </div>
+                  
+                  {items.length === 0 ? (
+                    <div className="text-center py-4 text-slate-500">
+                      <i className="bi bi-inbox fs-3 mb-2 d-block"></i>
+                      {t('business.products.noComponents')}
+                    </div>
+                  ) : (
+                    <div className="table-responsive">
+                      <table className="table table-dark table-sm mb-0">
+                        <thead>
+                          <tr>
+                            <th className="text-slate-400" style={{ width: '30%' }}>{t('business.products.componentName')}</th>
+                            <th className="text-slate-400" style={{ width: '20%' }}>{t('common.type')}</th>
+                            <th className="text-slate-400 text-end" style={{ width: '20%' }}>{t('business.products.amount')}</th>
+                            <th className="text-slate-400 text-end" style={{ width: '15%' }}>{t('business.products.quantity')}</th>
+                            <th className="text-slate-400 text-end" style={{ width: '15%' }}>{t('business.products.unitCost')}</th>
+                            <th style={{ width: '40px' }}></th>
+                          </tr>
+                        </thead>
+                        <tbody>
+                          {items.map((item, index) => {
+                            const unitCost = (parseFloat(item.amount) || 0) / (parseFloat(item.quantity) || 1);
+                            return (
+                              <tr key={index}>
+                                <td>
+                                  <input
+                                    type="text"
+                                    className="form-control form-control-sm bg-dark text-white border-secondary"
+                                    value={item.name}
+                                    onChange={(e) => handleItemChange(index, 'name', e.target.value)}
+                                    placeholder={t('business.products.componentNamePlaceholder')}
+                                  />
+                                </td>
+                                <td>
+                                  <select
+                                    className="form-select form-select-sm bg-dark text-white border-secondary"
+                                    value={item.type}
+                                    onChange={(e) => handleItemChange(index, 'type', e.target.value)}
+                                  >
+                                    {itemTypes.map(type => (
+                                      <option key={type.value} value={type.value}>{type.label}</option>
+                                    ))}
+                                  </select>
+                                </td>
+                                <td>
+                                  <input
+                                    type="number"
+                                    step="0.01"
+                                    className="form-control form-control-sm bg-dark text-white border-secondary text-end"
+                                    value={item.amount}
+                                    onChange={(e) => handleItemChange(index, 'amount', e.target.value)}
+                                    placeholder="0.00"
+                                  />
+                                </td>
+                                <td>
+                                  <input
+                                    type="number"
+                                    step="0.01"
+                                    className="form-control form-control-sm bg-dark text-white border-secondary text-end"
+                                    value={item.quantity}
+                                    onChange={(e) => handleItemChange(index, 'quantity', e.target.value)}
+                                    placeholder="1"
+                                  />
+                                </td>
+                                <td className="text-end text-white align-middle">
+                                  {currency(unitCost, formData.currency)}
+                                </td>
+                                <td>
+                                  <button
+                                    type="button"
+                                    className="btn btn-sm btn-outline-danger border-0"
+                                    onClick={() => removeItem(index)}
+                                  >
+                                    <i className="bi bi-trash"></i>
+                                  </button>
+                                </td>
+                              </tr>
+                            );
+                          })}
+                        </tbody>
+                      </table>
+                    </div>
+                  )}
+                </div>
+
+                {/* Preview CMV e Preço de Venda */}
+                <div className="col-12">
+                  <div className="row g-3 mt-2">
+                    <div className="col-md-6">
+                      <div className="p-3 rounded text-center" style={{ background: 'rgba(239, 68, 68, 0.1)' }}>
+                        <small className="text-slate-500 d-block mb-1">CMV Total</small>
+                        <h4 className="text-danger mb-0">{currency(cmvTotal, formData.currency)}</h4>
+                      </div>
+                    </div>
+                    <div className="col-md-6">
+                      <div className="p-3 rounded text-center" style={{ background: salePrice ? 'rgba(16, 185, 129, 0.1)' : 'rgba(255,255,255,0.05)' }}>
+                        <small className="text-slate-500 d-block mb-1">{t('business.products.salePrice')}</small>
+                        <h4 className={salePrice ? 'text-success mb-0' : 'text-slate-500 mb-0'}>
+                          {salePrice ? currency(salePrice, formData.currency) : '-'}
+                        </h4>
+                        {!formData.business_setting_id && (
+                          <small className="text-slate-500">{t('business.products.selectSettingForPrice')}</small>
+                        )}
+                      </div>
+                    </div>
+                  </div>
+                </div>
+
+                {/* Status */}
+                {isEditing && (
+                  <div className="col-12">
+                    <div className="form-check">
+                      <input
+                        type="checkbox"
+                        className="form-check-input"
+                        id="is_active"
+                        name="is_active"
+                        checked={formData.is_active}
+                        onChange={handleChange}
+                      />
+                      <label className="form-check-label text-slate-400" htmlFor="is_active">
+                        {t('business.products.isActive')}
+                      </label>
+                    </div>
+                  </div>
+                )}
+              </div>
+            </div>
+            
+            <div className="modal-footer border-0">
+              <button type="button" className="btn btn-secondary" onClick={onClose}>
+                {t('common.cancel')}
+              </button>
+              <button type="submit" className="btn btn-primary" disabled={saving}>
+                {saving ? (
+                  <>
+                    <span className="spinner-border spinner-border-sm me-2"></span>
+                    {t('common.saving')}
+                  </>
+                ) : (
+                  <>
+                    <i className="bi bi-check-lg me-2"></i>
+                    {t('common.save')}
+                  </>
+                )}
+              </button>
+            </div>
+          </form>
+        </div>
+      </div>
+    </div>
+  );
+};
+
+export default ProductSheetModal;

frontend/src/components/business/ProductSheetsTab.jsx

@@ -0,0 +1,268 @@
+import React, { useState } from 'react';
+import { useTranslation } from 'react-i18next';
+import { productSheetService } from '../../services/api';
+import useFormatters from '../../hooks/useFormatters';
+import ProductSheetModal from './ProductSheetModal';
+
+const ProductSheetsTab = ({ sheets, settings, onCreated, onUpdated, onDeleted }) => {
+  const { t } = useTranslation();
+  const { currency } = useFormatters();
+  
+  const [showModal, setShowModal] = useState(false);
+  const [editingSheet, setEditingSheet] = useState(null);
+  const [deleting, setDeleting] = useState(null);
+  const [filter, setFilter] = useState({ category: '', active: 'all' });
+
+  const handleCreate = () => {
+    setEditingSheet(null);
+    setShowModal(true);
+  };
+
+  const handleEdit = (sheet) => {
+    setEditingSheet(sheet);
+    setShowModal(true);
+  };
+
+  const handleDuplicate = async (sheet) => {
+    try {
+      const duplicated = await productSheetService.duplicate(sheet.id);
+      onCreated(duplicated);
+    } catch (err) {
+      alert(err.response?.data?.message || t('common.error'));
+    }
+  };
+
+  const handleDelete = async (sheet) => {
+    if (!window.confirm(t('business.products.confirmDelete'))) return;
+    
+    setDeleting(sheet.id);
+    try {
+      await productSheetService.delete(sheet.id);
+      onDeleted(sheet.id);
+    } catch (err) {
+      alert(err.response?.data?.message || t('common.error'));
+    } finally {
+      setDeleting(null);
+    }
+  };
+
+  const handleSave = (savedSheet) => {
+    if (editingSheet) {
+      onUpdated(savedSheet);
+    } else {
+      onCreated(savedSheet);
+    }
+    setShowModal(false);
+  };
+
+  // Filtrar fichas
+  const filteredSheets = sheets.filter(sheet => {
+    if (filter.category && sheet.category !== filter.category) return false;
+    if (filter.active === 'active' && !sheet.is_active) return false;
+    if (filter.active === 'inactive' && sheet.is_active) return false;
+    return true;
+  });
+
+  // Categorias únicas
+  const categories = [...new Set(sheets.map(s => s.category).filter(Boolean))];
+
+  return (
+    <>
+      {/* Header */}
+      <div className="d-flex justify-content-between align-items-center mb-4">
+        <div>
+          <h5 className="text-white mb-1">{t('business.products.title')}</h5>
+          <p className="text-slate-400 small mb-0">{t('business.products.description')}</p>
+        </div>
+        <button className="btn btn-primary" onClick={handleCreate}>
+          <i className="bi bi-plus-lg me-2"></i>
+          {t('business.products.add')}
+        </button>
+      </div>
+
+      {/* Filtros */}
+      {sheets.length > 0 && (
+        <div className="row g-3 mb-4">
+          <div className="col-auto">
+            <select
+              className="form-select form-select-sm bg-dark text-white border-secondary"
+              value={filter.category}
+              onChange={(e) => setFilter(prev => ({ ...prev, category: e.target.value }))}
+            >
+              <option value="">{t('business.products.allCategories')}</option>
+              {categories.map(cat => (
+                <option key={cat} value={cat}>{cat}</option>
+              ))}
+            </select>
+          </div>
+          <div className="col-auto">
+            <select
+              className="form-select form-select-sm bg-dark text-white border-secondary"
+              value={filter.active}
+              onChange={(e) => setFilter(prev => ({ ...prev, active: e.target.value }))}
+            >
+              <option value="all">{t('common.all')}</option>
+              <option value="active">{t('common.active')}</option>
+              <option value="inactive">{t('common.inactive')}</option>
+            </select>
+          </div>
+        </div>
+      )}
+
+      {/* Empty State */}
+      {sheets.length === 0 ? (
+        <div className="card border-0" style={{ background: '#1e293b' }}>
+          <div className="card-body text-center py-5">
+            <i className="bi bi-box-seam fs-1 text-slate-500 mb-3 d-block"></i>
+            <h5 className="text-white mb-2">{t('business.products.empty')}</h5>
+            <p className="text-slate-400 mb-4">{t('business.products.emptyDescription')}</p>
+            <button className="btn btn-primary" onClick={handleCreate}>
+              <i className="bi bi-plus-lg me-2"></i>
+              {t('business.products.createFirst')}
+            </button>
+          </div>
+        </div>
+      ) : filteredSheets.length === 0 ? (
+        <div className="text-center py-5">
+          <i className="bi bi-funnel fs-1 text-slate-500 mb-3 d-block"></i>
+          <p className="text-slate-400">{t('business.products.noResults')}</p>
+        </div>
+      ) : (
+        /* Products Grid */
+        <div className="row g-4">
+          {filteredSheets.map(sheet => (
+            <div key={sheet.id} className="col-12 col-md-6 col-xl-4">
+              <div 
+                className="card border-0 h-100" 
+                style={{ 
+                  background: sheet.is_active ? '#1e293b' : '#0f172a',
+                  opacity: sheet.is_active ? 1 : 0.7,
+                }}
+              >
+                <div className="card-header border-0 d-flex justify-content-between align-items-start py-3" style={{ background: 'transparent' }}>
+                  <div>
+                    <h6 className="text-white mb-1">
+                      {sheet.name}
+                      {!sheet.is_active && (
+                        <span className="badge bg-secondary ms-2">{t('common.inactive')}</span>
+                      )}
+                    </h6>
+                    {sheet.sku && <small className="text-slate-500">SKU: {sheet.sku}</small>}
+                    {sheet.category && (
+                      <span className="badge bg-secondary ms-2" style={{ fontSize: '10px' }}>{sheet.category}</span>
+                    )}
+                  </div>
+                  <div className="dropdown">
+                    <button className="btn btn-sm btn-outline-secondary border-0" data-bs-toggle="dropdown">
+                      <i className="bi bi-three-dots-vertical"></i>
+                    </button>
+                    <ul className="dropdown-menu dropdown-menu-end" style={{ background: '#1e293b' }}>
+                      <li>
+                        <button className="dropdown-item text-white" onClick={() => handleEdit(sheet)}>
+                          <i className="bi bi-pencil me-2"></i>
+                          {t('common.edit')}
+                        </button>
+                      </li>
+                      <li>
+                        <button className="dropdown-item text-white" onClick={() => handleDuplicate(sheet)}>
+                          <i className="bi bi-copy me-2"></i>
+                          {t('business.products.duplicate')}
+                        </button>
+                      </li>
+                      <li><hr className="dropdown-divider" style={{ borderColor: 'rgba(255,255,255,0.1)' }} /></li>
+                      <li>
+                        <button 
+                          className="dropdown-item text-danger" 
+                          onClick={() => handleDelete(sheet)}
+                          disabled={deleting === sheet.id}
+                        >
+                          <i className="bi bi-trash me-2"></i>
+                          {t('common.delete')}
+                        </button>
+                      </li>
+                    </ul>
+                  </div>
+                </div>
+                
+                <div className="card-body py-3">
+                  {/* CMV e Preço de Venda */}
+                  <div className="row g-2 mb-3">
+                    <div className="col-6">
+                      <div className="p-2 rounded text-center" style={{ background: 'rgba(239, 68, 68, 0.1)' }}>
+                        <small className="text-slate-500 d-block">CMV</small>
+                        <span className="text-danger fw-bold">
+                          {currency(sheet.cmv_total, sheet.currency)}
+                        </span>
+                      </div>
+                    </div>
+                    <div className="col-6">
+                      <div className="p-2 rounded text-center" style={{ background: 'rgba(16, 185, 129, 0.1)' }}>
+                        <small className="text-slate-500 d-block">{t('business.products.salePrice')}</small>
+                        <span className="text-success fw-bold">
+                          {sheet.sale_price ? currency(sheet.sale_price, sheet.currency) : '-'}
+                        </span>
+                      </div>
+                    </div>
+                  </div>
+                  
+                  {/* Margem de Contribuição */}
+                  {sheet.contribution_margin !== null && (
+                    <div className="d-flex justify-content-between align-items-center small mb-3 p-2 rounded" style={{ background: 'rgba(255,255,255,0.05)' }}>
+                      <span className="text-slate-500">{t('business.products.contributionMargin')}</span>
+                      <span className="text-info">
+                        {currency(sheet.contribution_margin, sheet.currency)} 
+                        <span className="text-slate-500 ms-1">({sheet.contribution_margin_percent}%)</span>
+                      </span>
+                    </div>
+                  )}
+                  
+                  {/* Itens/Componentes */}
+                  {sheet.items && sheet.items.length > 0 && (
+                    <div className="small">
+                      <small className="text-slate-500 d-block mb-2">{t('business.products.components')} ({sheet.items.length})</small>
+                      <div style={{ maxHeight: '100px', overflowY: 'auto' }}>
+                        {sheet.items.map(item => (
+                          <div key={item.id} className="d-flex justify-content-between py-1" style={{ borderBottom: '1px solid rgba(255,255,255,0.05)' }}>
+                            <span className="text-slate-400 text-truncate" style={{ maxWidth: '60%' }}>{item.name}</span>
+                            <span className="text-white">{currency(item.unit_cost, sheet.currency)}</span>
+                          </div>
+                        ))}
+                      </div>
+                    </div>
+                  )}
+                  
+                  {/* Configuração usada */}
+                  {sheet.business_setting && (
+                    <div className="mt-3 pt-2" style={{ borderTop: '1px solid rgba(255,255,255,0.1)' }}>
+                      <small className="text-slate-500">
+                        <i className="bi bi-gear me-1"></i>
+                        {sheet.business_setting.name}
+                        {sheet.markup_used && (
+                          <span className="ms-2">
+                            (Markup: {sheet.markup_used.toFixed(2)})
+                          </span>
+                        )}
+                      </small>
+                    </div>
+                  )}
+                </div>
+              </div>
+            </div>
+          ))}
+        </div>
+      )}
+
+      {/* Modal */}
+      {showModal && (
+        <ProductSheetModal
+          sheet={editingSheet}
+          settings={settings}
+          onSave={handleSave}
+          onClose={() => setShowModal(false)}
+        />
+      )}
+    </>
+  );
+};
+
+export default ProductSheetsTab;

frontend/src/i18n/locales/en.json

@@ -87,6 +87,7 @@
     "costCenters": "Cost Centers",
     "reports": "Reports",
     "settings": "Settings",
+    "business": "Business",
     "profile": "Profile",
     "help": "Help"
   },
@@ -1074,5 +1075,109 @@
     "skipWarning1": "The installment will be marked as skipped",
     "skipWarning2": "No transaction will be created for it",
     "skipWarning3": "Next installments will continue normally"
+  },
+  "business": {
+    "title": "Business",
+    "subtitle": "Manage pricing settings and product technical sheets",
+    "tabs": {
+      "settings": "Settings",
+      "products": "Products",
+      "calculator": "Calculator"
+    },
+    "settings": {
+      "title": "Markup Settings",
+      "description": "Define parameters to calculate the markup factor for each business unit",
+      "add": "New Setting",
+      "edit": "Edit Setting",
+      "name": "Name",
+      "namePlaceholder": "E.g.: Main Store",
+      "currency": "Currency",
+      "isActive": "Active",
+      "monthlyRevenue": "Monthly Revenue",
+      "fixedExpenses": "Monthly Fixed Expenses",
+      "fixedExpensesRate": "Fixed Expenses Rate",
+      "taxRate": "Taxes (%)",
+      "salesCommission": "Sales Commission (%)",
+      "cardFee": "Card Fee (%)",
+      "otherVariableCosts": "Other Variable Costs (%)",
+      "variableCosts": "Variable Costs",
+      "totalVariableCosts": "Total Variable Costs",
+      "investmentRate": "Investment Rate (%)",
+      "profitMargin": "Profit Margin (%)",
+      "markupFactor": "Markup Factor",
+      "totalDeductions": "Total Deductions",
+      "markupPreview": "Markup Preview",
+      "confirmDelete": "Are you sure you want to delete this setting?",
+      "deleteWarning": "This action cannot be undone. Associated products will be left without configuration.",
+      "noSettings": "No markup settings",
+      "createFirst": "Create your first setting to start calculating prices",
+      "errorTotalExceeds": "Total deductions cannot exceed 100%"
+    },
+    "products": {
+      "title": "Product Technical Sheets",
+      "description": "Manage the COGS (Cost of Goods Sold) for each product",
+      "add": "New Product",
+      "edit": "Edit Product",
+      "name": "Product Name",
+      "namePlaceholder": "E.g.: Basic T-Shirt",
+      "sku": "SKU/Code",
+      "category": "Category",
+      "categoryPlaceholder": "E.g.: Clothing",
+      "currency": "Currency",
+      "businessSetting": "Business Setting",
+      "selectSetting": "Select setting",
+      "isActive": "Active",
+      "cmvTotal": "Total COGS",
+      "salePrice": "Sale Price",
+      "contributionMargin": "Contribution Margin",
+      "noProducts": "No products registered",
+      "createFirst": "Create your first technical sheet to calculate prices",
+      "confirmDelete": "Are you sure you want to delete this product?",
+      "duplicate": "Duplicate",
+      "duplicateSuccess": "Product duplicated successfully",
+      "recalculate": "Recalculate",
+      "filterCategory": "Filter by category",
+      "filterStatus": "Filter by status",
+      "allCategories": "All categories",
+      "allStatus": "All statuses"
+    },
+    "items": {
+      "title": "Cost Components",
+      "add": "Add Component",
+      "name": "Name",
+      "namePlaceholder": "E.g.: Main fabric",
+      "type": "Type",
+      "amount": "Amount",
+      "quantity": "Quantity",
+      "unit": "Unit",
+      "unitCost": "Unit Cost",
+      "total": "Total",
+      "types": {
+        "product_cost": "Product Cost",
+        "packaging": "Packaging",
+        "label": "Label",
+        "shipping": "Shipping",
+        "handling": "Handling",
+        "other": "Other"
+      },
+      "noItems": "No cost components",
+      "addFirst": "Add the costs that make up the COGS"
+    },
+    "calculator": {
+      "title": "Price Calculator",
+      "description": "Simulate sale prices from COGS and markup settings",
+      "simulate": "Simulate Price",
+      "selectSetting": "Select Setting",
+      "enterCmv": "Enter COGS",
+      "cmvHelp": "Total cost of materials, packaging, shipping, etc.",
+      "salePrice": "Sale Price",
+      "contributionMargin": "Contribution Margin",
+      "marginPercent": "Margin %",
+      "formula": "Formula",
+      "breakdown": "Setting Breakdown",
+      "quickPrices": "Quick Product Prices",
+      "noSettings": "No Settings",
+      "createSettingFirst": "First create a markup setting in the Settings tab"
+    }
   }
 }

frontend/src/i18n/locales/es.json

@@ -87,6 +87,7 @@
     "costCenters": "Centros de Costo",
     "reports": "Reportes",
     "settings": "Configuración",
+    "business": "Negocio",
     "profile": "Perfil",
     "help": "Ayuda"
   },
@@ -1074,5 +1075,109 @@
     "skipWarning1": "La cuota se marcará como omitida",
     "skipWarning2": "No se creará ninguna transacción para ella",
     "skipWarning3": "Las próximas cuotas continuarán normalmente"
+  },
+  "business": {
+    "title": "Negocio",
+    "subtitle": "Gestiona configuraciones de precios y fichas técnicas de productos",
+    "tabs": {
+      "settings": "Configuraciones",
+      "products": "Productos",
+      "calculator": "Calculadora"
+    },
+    "settings": {
+      "title": "Configuraciones de Markup",
+      "description": "Define los parámetros para calcular el factor de markup de cada unidad de negocio",
+      "add": "Nueva Configuración",
+      "edit": "Editar Configuración",
+      "name": "Nombre",
+      "namePlaceholder": "Ej: Tienda Principal",
+      "currency": "Moneda",
+      "isActive": "Activa",
+      "monthlyRevenue": "Facturación Mensual",
+      "fixedExpenses": "Gastos Fijos Mensuales",
+      "fixedExpensesRate": "Tasa de Gastos Fijos",
+      "taxRate": "Impuestos (%)",
+      "salesCommission": "Comisión de Venta (%)",
+      "cardFee": "Tasa de Tarjeta (%)",
+      "otherVariableCosts": "Otros Costos Variables (%)",
+      "variableCosts": "Costos Variables",
+      "totalVariableCosts": "Total Costos Variables",
+      "investmentRate": "Tasa de Inversión (%)",
+      "profitMargin": "Margen de Ganancia (%)",
+      "markupFactor": "Factor de Markup",
+      "totalDeductions": "Total de Deducciones",
+      "markupPreview": "Vista Previa del Markup",
+      "confirmDelete": "¿Seguro que deseas eliminar esta configuración?",
+      "deleteWarning": "Esta acción no se puede deshacer. Los productos asociados quedarán sin configuración.",
+      "noSettings": "No hay configuraciones de markup",
+      "createFirst": "Crea tu primera configuración para comenzar a calcular precios",
+      "errorTotalExceeds": "El total de deducciones no puede superar 100%"
+    },
+    "products": {
+      "title": "Fichas Técnicas de Productos",
+      "description": "Administra el CMV (Costo de Mercancía Vendida) de cada producto",
+      "add": "Nuevo Producto",
+      "edit": "Editar Producto",
+      "name": "Nombre del Producto",
+      "namePlaceholder": "Ej: Camiseta Básica",
+      "sku": "SKU/Código",
+      "category": "Categoría",
+      "categoryPlaceholder": "Ej: Ropa",
+      "currency": "Moneda",
+      "businessSetting": "Configuración de Negocio",
+      "selectSetting": "Seleccionar configuración",
+      "isActive": "Activo",
+      "cmvTotal": "CMV Total",
+      "salePrice": "Precio de Venta",
+      "contributionMargin": "Margen de Contribución",
+      "noProducts": "No hay productos registrados",
+      "createFirst": "Crea tu primera ficha técnica para calcular precios",
+      "confirmDelete": "¿Seguro que deseas eliminar este producto?",
+      "duplicate": "Duplicar",
+      "duplicateSuccess": "Producto duplicado correctamente",
+      "recalculate": "Recalcular",
+      "filterCategory": "Filtrar por categoría",
+      "filterStatus": "Filtrar por estado",
+      "allCategories": "Todas las categorías",
+      "allStatus": "Todos los estados"
+    },
+    "items": {
+      "title": "Componentes de Costo",
+      "add": "Agregar Componente",
+      "name": "Nombre",
+      "namePlaceholder": "Ej: Tela principal",
+      "type": "Tipo",
+      "amount": "Valor",
+      "quantity": "Cantidad",
+      "unit": "Unidad",
+      "unitCost": "Costo Unitario",
+      "total": "Total",
+      "types": {
+        "product_cost": "Costo del Producto",
+        "packaging": "Embalaje",
+        "label": "Etiqueta",
+        "shipping": "Envío",
+        "handling": "Manipulación",
+        "other": "Otros"
+      },
+      "noItems": "Sin componentes de costo",
+      "addFirst": "Agrega los costos que componen el CMV"
+    },
+    "calculator": {
+      "title": "Calculadora de Precios",
+      "description": "Simula precios de venta a partir del CMV y la configuración de markup",
+      "simulate": "Simular Precio",
+      "selectSetting": "Seleccionar Configuración",
+      "enterCmv": "Ingresa el CMV",
+      "cmvHelp": "Costo total de materiales, embalaje, envío, etc.",
+      "salePrice": "Precio de Venta",
+      "contributionMargin": "Margen de Contribución",
+      "marginPercent": "% de Margen",
+      "formula": "Fórmula",
+      "breakdown": "Desglose de la Configuración",
+      "quickPrices": "Precios Rápidos de Productos",
+      "noSettings": "Sin Configuraciones",
+      "createSettingFirst": "Primero crea una configuración de markup en la pestaña Configuraciones"
+    }
   }
 }

frontend/src/i18n/locales/pt-BR.json

@@ -88,6 +88,7 @@
     "costCenters": "Centros de Custo",
     "reports": "Relatórios",
     "settings": "Configurações",
+    "business": "Negócios",
     "profile": "Perfil",
     "help": "Ajuda"
   },
@@ -1076,5 +1077,109 @@
     "skipWarning1": "A parcela será marcada como pulada",
     "skipWarning2": "Nenhuma transação será criada para ela",
     "skipWarning3": "As próximas parcelas continuarão normalmente"
+  },
+  "business": {
+    "title": "Negócios",
+    "subtitle": "Gerencie configurações de preços e fichas técnicas de produtos",
+    "tabs": {
+      "settings": "Configurações",
+      "products": "Produtos",
+      "calculator": "Calculadora"
+    },
+    "settings": {
+      "title": "Configurações de Markup",
+      "description": "Defina os parâmetros para calcular o fator de markup de cada unidade de negócio",
+      "add": "Nova Configuração",
+      "edit": "Editar Configuração",
+      "name": "Nome",
+      "namePlaceholder": "Ex: Loja Principal",
+      "currency": "Moeda",
+      "isActive": "Ativa",
+      "monthlyRevenue": "Faturamento Mensal",
+      "fixedExpenses": "Despesas Fixas Mensais",
+      "fixedExpensesRate": "Taxa de Despesas Fixas",
+      "taxRate": "Impostos (%)",
+      "salesCommission": "Comissão de Venda (%)",
+      "cardFee": "Taxa de Cartão (%)",
+      "otherVariableCosts": "Outros Custos Variáveis (%)",
+      "variableCosts": "Custos Variáveis",
+      "totalVariableCosts": "Total Custos Variáveis",
+      "investmentRate": "Taxa de Investimento (%)",
+      "profitMargin": "Margem de Lucro (%)",
+      "markupFactor": "Fator de Markup",
+      "totalDeductions": "Total de Deduções",
+      "markupPreview": "Pré-visualização do Markup",
+      "confirmDelete": "Tem certeza que deseja excluir esta configuração?",
+      "deleteWarning": "Esta ação não pode ser desfeita. Os produtos associados ficarão sem configuração.",
+      "noSettings": "Nenhuma configuração de markup",
+      "createFirst": "Crie sua primeira configuração para começar a calcular preços",
+      "errorTotalExceeds": "O total de deduções não pode exceder 100%"
+    },
+    "products": {
+      "title": "Fichas Técnicas de Produtos",
+      "description": "Gerencie o CMV (Custo da Mercadoria Vendida) de cada produto",
+      "add": "Novo Produto",
+      "edit": "Editar Produto",
+      "name": "Nome do Produto",
+      "namePlaceholder": "Ex: Camiseta Básica",
+      "sku": "SKU/Código",
+      "category": "Categoria",
+      "categoryPlaceholder": "Ex: Vestuário",
+      "currency": "Moeda",
+      "businessSetting": "Configuração de Negócio",
+      "selectSetting": "Selecionar configuração",
+      "isActive": "Ativo",
+      "cmvTotal": "CMV Total",
+      "salePrice": "Preço de Venda",
+      "contributionMargin": "Margem de Contribuição",
+      "noProducts": "Nenhum produto cadastrado",
+      "createFirst": "Crie sua primeira ficha técnica para calcular preços",
+      "confirmDelete": "Tem certeza que deseja excluir este produto?",
+      "duplicate": "Duplicar",
+      "duplicateSuccess": "Produto duplicado com sucesso",
+      "recalculate": "Recalcular",
+      "filterCategory": "Filtrar por categoria",
+      "filterStatus": "Filtrar por status",
+      "allCategories": "Todas as categorias",
+      "allStatus": "Todos os status"
+    },
+    "items": {
+      "title": "Componentes de Custo",
+      "add": "Adicionar Componente",
+      "name": "Nome",
+      "namePlaceholder": "Ex: Tecido principal",
+      "type": "Tipo",
+      "amount": "Valor",
+      "quantity": "Quantidade",
+      "unit": "Unidade",
+      "unitCost": "Custo Unitário",
+      "total": "Total",
+      "types": {
+        "product_cost": "Custo do Produto",
+        "packaging": "Embalagem",
+        "label": "Etiqueta",
+        "shipping": "Frete",
+        "handling": "Manuseio",
+        "other": "Outros"
+      },
+      "noItems": "Sem componentes de custo",
+      "addFirst": "Adicione os custos que compõem o CMV"
+    },
+    "calculator": {
+      "title": "Calculadora de Preços",
+      "description": "Simule preços de venda a partir do CMV e da configuração de markup",
+      "simulate": "Simular Preço",
+      "selectSetting": "Selecionar Configuração",
+      "enterCmv": "Informe o CMV",
+      "cmvHelp": "Custo total de materiais, embalagem, frete, etc.",
+      "salePrice": "Preço de Venda",
+      "contributionMargin": "Margem de Contribuição",
+      "marginPercent": "% de Margem",
+      "formula": "Fórmula",
+      "breakdown": "Detalhamento da Configuração",
+      "quickPrices": "Preços Rápidos de Produtos",
+      "noSettings": "Sem Configurações",
+      "createSettingFirst": "Primeiro crie uma configuração de markup na aba Configurações"
+    }
   }
 }

frontend/src/pages/Business.jsx

@@ -0,0 +1,166 @@
+import React, { useState, useEffect, useCallback } from 'react';
+import { useTranslation } from 'react-i18next';
+import { businessSettingService, productSheetService } from '../services/api';
+import useFormatters from '../hooks/useFormatters';
+import BusinessSettingsTab from '../components/business/BusinessSettingsTab';
+import ProductSheetsTab from '../components/business/ProductSheetsTab';
+import PriceCalculatorTab from '../components/business/PriceCalculatorTab';
+
+const Business = () => {
+  const { t } = useTranslation();
+  const { currency } = useFormatters();
+  
+  const [activeTab, setActiveTab] = useState('settings');
+  const [settings, setSettings] = useState([]);
+  const [sheets, setSheets] = useState([]);
+  const [loading, setLoading] = useState(true);
+  const [error, setError] = useState(null);
+
+  // Carregar dados
+  const loadData = useCallback(async () => {
+    setLoading(true);
+    setError(null);
+    try {
+      const [settingsData, sheetsData] = await Promise.all([
+        businessSettingService.getAll(),
+        productSheetService.getAll(),
+      ]);
+      setSettings(settingsData);
+      setSheets(sheetsData);
+    } catch (err) {
+      console.error('Error loading business data:', err);
+      setError(err.response?.data?.message || t('common.error'));
+    } finally {
+      setLoading(false);
+    }
+  }, [t]);
+
+  useEffect(() => {
+    loadData();
+  }, [loadData]);
+
+  // Handlers para Settings
+  const handleSettingCreated = (newSetting) => {
+    setSettings(prev => [...prev, newSetting]);
+  };
+
+  const handleSettingUpdated = (updatedSetting) => {
+    setSettings(prev => prev.map(s => s.id === updatedSetting.id ? updatedSetting : s));
+  };
+
+  const handleSettingDeleted = (id) => {
+    setSettings(prev => prev.filter(s => s.id !== id));
+  };
+
+  // Handlers para Sheets
+  const handleSheetCreated = (newSheet) => {
+    setSheets(prev => [...prev, newSheet]);
+  };
+
+  const handleSheetUpdated = (updatedSheet) => {
+    setSheets(prev => prev.map(s => s.id === updatedSheet.id ? updatedSheet : s));
+  };
+
+  const handleSheetDeleted = (id) => {
+    setSheets(prev => prev.filter(s => s.id !== id));
+  };
+
+  const tabs = [
+    { id: 'settings', label: t('business.tabs.settings'), icon: 'bi-gear' },
+    { id: 'products', label: t('business.tabs.products'), icon: 'bi-box-seam' },
+    { id: 'calculator', label: t('business.tabs.calculator'), icon: 'bi-calculator' },
+  ];
+
+  return (
+    <div className="container-fluid py-4">
+      {/* Header */}
+      <div className="d-flex justify-content-between align-items-center mb-4">
+        <div>
+          <h1 className="h3 mb-1 text-white">
+            <i className="bi bi-briefcase me-2"></i>
+            {t('business.title')}
+          </h1>
+          <p className="text-slate-400 mb-0 small">
+            {t('business.subtitle')}
+          </p>
+        </div>
+        <button 
+          className="btn btn-sm btn-outline-secondary"
+          onClick={loadData}
+          disabled={loading}
+        >
+          <i className={`bi bi-arrow-clockwise ${loading ? 'spin' : ''}`}></i>
+        </button>
+      </div>
+
+      {/* Error Alert */}
+      {error && (
+        <div className="alert alert-danger d-flex align-items-center mb-4" role="alert">
+          <i className="bi bi-exclamation-triangle me-2"></i>
+          {error}
+          <button type="button" className="btn-close ms-auto" onClick={() => setError(null)}></button>
+        </div>
+      )}
+
+      {/* Tabs */}
+      <ul className="nav nav-tabs mb-4" style={{ borderColor: 'rgba(255,255,255,0.1)' }}>
+        {tabs.map(tab => (
+          <li key={tab.id} className="nav-item">
+            <button
+              className={`nav-link ${activeTab === tab.id ? 'active' : ''}`}
+              onClick={() => setActiveTab(tab.id)}
+              style={{
+                background: activeTab === tab.id ? 'rgba(59, 130, 246, 0.2)' : 'transparent',
+                color: activeTab === tab.id ? '#3b82f6' : '#94a3b8',
+                border: 'none',
+                borderBottom: activeTab === tab.id ? '2px solid #3b82f6' : '2px solid transparent',
+              }}
+            >
+              <i className={`bi ${tab.icon} me-2`}></i>
+              {tab.label}
+            </button>
+          </li>
+        ))}
+      </ul>
+
+      {/* Tab Content */}
+      {loading ? (
+        <div className="text-center py-5">
+          <div className="spinner-border text-primary" role="status">
+            <span className="visually-hidden">Loading...</span>
+          </div>
+        </div>
+      ) : (
+        <>
+          {activeTab === 'settings' && (
+            <BusinessSettingsTab
+              settings={settings}
+              onCreated={handleSettingCreated}
+              onUpdated={handleSettingUpdated}
+              onDeleted={handleSettingDeleted}
+            />
+          )}
+          
+          {activeTab === 'products' && (
+            <ProductSheetsTab
+              sheets={sheets}
+              settings={settings}
+              onCreated={handleSheetCreated}
+              onUpdated={handleSheetUpdated}
+              onDeleted={handleSheetDeleted}
+            />
+          )}
+          
+          {activeTab === 'calculator' && (
+            <PriceCalculatorTab
+              settings={settings}
+              sheets={sheets}
+            />
+          )}
+        </>
+      )}
+    </div>
+  );
+};
+
+export default Business;

frontend/src/services/api.js

@@ -995,4 +995,136 @@ export const recurringService = {
   },
 };
 
+// ============================================
+// Business Settings Services (Configurações de Negócio - Markup)
+// ============================================
+export const businessSettingService = {
+  // Listar todas as configurações
+  getAll: async () => {
+    const response = await api.get('/business-settings');
+    return response.data;
+  },
+
+  // Obter configuração padrão ativa
+  getDefault: async () => {
+    const response = await api.get('/business-settings/default');
+    return response.data;
+  },
+
+  // Obter uma configuração específica
+  getById: async (id) => {
+    const response = await api.get(`/business-settings/${id}`);
+    return response.data;
+  },
+
+  // Criar nova configuração
+  create: async (data) => {
+    const response = await api.post('/business-settings', data);
+    return response.data;
+  },
+
+  // Atualizar configuração
+  update: async (id, data) => {
+    const response = await api.put(`/business-settings/${id}`, data);
+    return response.data;
+  },
+
+  // Excluir configuração
+  delete: async (id) => {
+    const response = await api.delete(`/business-settings/${id}`);
+    return response.data;
+  },
+
+  // Recalcular markup
+  recalculateMarkup: async (id) => {
+    const response = await api.post(`/business-settings/${id}/recalculate-markup`);
+    return response.data;
+  },
+
+  // Simular preço de venda
+  simulatePrice: async (id, cmv) => {
+    const response = await api.post(`/business-settings/${id}/simulate-price`, { cmv });
+    return response.data;
+  },
+};
+
+// ============================================
+// Product Sheet Services (Fichas Técnicas - CMV)
+// ============================================
+export const productSheetService = {
+  // Listar todas as fichas
+  getAll: async (params = {}) => {
+    const response = await api.get('/product-sheets', { params });
+    return response.data;
+  },
+
+  // Obter uma ficha específica
+  getById: async (id) => {
+    const response = await api.get(`/product-sheets/${id}`);
+    return response.data;
+  },
+
+  // Criar nova ficha
+  create: async (data) => {
+    const response = await api.post('/product-sheets', data);
+    return response.data;
+  },
+
+  // Atualizar ficha
+  update: async (id, data) => {
+    const response = await api.put(`/product-sheets/${id}`, data);
+    return response.data;
+  },
+
+  // Excluir ficha
+  delete: async (id) => {
+    const response = await api.delete(`/product-sheets/${id}`);
+    return response.data;
+  },
+
+  // Adicionar item à ficha
+  addItem: async (sheetId, itemData) => {
+    const response = await api.post(`/product-sheets/${sheetId}/items`, itemData);
+    return response.data;
+  },
+
+  // Atualizar item da ficha
+  updateItem: async (sheetId, itemId, itemData) => {
+    const response = await api.put(`/product-sheets/${sheetId}/items/${itemId}`, itemData);
+    return response.data;
+  },
+
+  // Remover item da ficha
+  removeItem: async (sheetId, itemId) => {
+    const response = await api.delete(`/product-sheets/${sheetId}/items/${itemId}`);
+    return response.data;
+  },
+
+  // Recalcular preço de venda
+  recalculatePrice: async (id, businessSettingId = null) => {
+    const response = await api.post(`/product-sheets/${id}/recalculate-price`, {
+      business_setting_id: businessSettingId,
+    });
+    return response.data;
+  },
+
+  // Duplicar ficha
+  duplicate: async (id) => {
+    const response = await api.post(`/product-sheets/${id}/duplicate`);
+    return response.data;
+  },
+
+  // Listar categorias
+  getCategories: async () => {
+    const response = await api.get('/product-sheets/categories');
+    return response.data;
+  },
+
+  // Listar tipos de componentes
+  getItemTypes: async () => {
+    const response = await api.get('/product-sheets/item-types');
+    return response.data;
+  },
+};
+
 export default api;