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