Split ManagementCockpitService god class into focused analyzers
Extract the three independent responsibilities of the 1120-line ManagementCockpitService into dedicated classes: ExcelCockpitAnalyzer (file-based cockpit), CentralCockpitAnalyzer (central database cockpit) and FinanceSummaryAnalyzer (finance summary), with shared currency conversion and value-field logic in CockpitValueAggregator. ManagementCockpitService becomes a thin facade that preserves the IManagementCockpitService contract and both constructors, so no callers, DI registrations or tests need to change. Pure code move, no behaviour change. https://claude.ai/code/session_01Q8k7LD7JG8oMReySL3Ckhc
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