dcp.rb

class Dcp < Program
  
  ...

  def after_initialize
    ids = Array.new
    unless (all_subprograms = subprograms.all(:select => 'id')).nil?
      all_subprograms.each do |subprogram|
        ids << subprogram.id
      end
    end
    ids << self.id
    @all_events = Event.all(:select => 'id', :conditions => {:dcp_id => ids})
    super
  end
end

event.rb

class Event < ActiveRecord::Base
  
  ...

  has_many :actual_financings do
    def current(year = Time.now.year.to_int)
      last(:order => 'date', :conditions => ['YEAR(date) = ?', year])
    end
  end
  has_many :planned_financings do
    def current(year = Time.now.year.to_int)
      last(:order => 'date', :conditions => ['YEAR(date) = ?', year])
    end
  end
  has_many :flow_financings do
    def current(year = Time.now.year.to_int)
      last(:order => 'date', :conditions => ['YEAR(date) = ?', year])
    end
  end

  has_many :planned_results
  has_many :achieved_results

  def after_initialize
    unless (actual_financing = actual_financings.current).nil?
      @actual_federal_financing = actual_financing.federal_budget
      @actual_current_regional_financing = actual_financing.current_regional_budget
      @actual_old_regional_financing = actual_financing.old_regional_budget
      @actual_local_financing = actual_financing.local_budget
      @actual_extrabudgetary = actual_financing.extrabudgetary
    end
    unless (flow_financing = flow_financings.current).nil?
      @flow_federal_financing = flow_financing.federal_budget
      @flow_current_regional_financing = flow_financing.current_regional_budget
      @flow_old_regional_financing = flow_financing.old_regional_budget
      @flow_local_financing = flow_financing.local_budget
      @flow_extrabudgetary = flow_financing.extrabudgetary
    end
    unless (planned_financing = planned_financings.current).nil?
      @planned_federal_financing = planned_financing.federal_budget
      @planned_current_regional_financing = planned_financing.current_regional_budget
      @planned_old_regional_financing = planned_financing.old_regional_budget
      @planned_local_financing = planned_financing.local_budget
      @planned_extrabudgetary = planned_financing.extrabudgetary
    end
  end
  include VirtualFinancing
end

program.rb

class Program < ActiveRecord::Base
  
  ...

  def after_initialize
    unless (@all_events).nil?
      @actual_federal_financing = @all_events.sum(&:actual_federal_financing)
      @actual_current_regional_financing = @all_events.sum(&:actual_current_regional_financing)
      @actual_old_regional_financing = @all_events.sum(&:actual_old_regional_financing)
      @actual_local_financing = @all_events.sum(&:actual_local_financing)
      @actual_extrabudgetary = @all_events.sum(&:actual_extrabudgetary)
      @flow_federal_financing = @all_events.sum(&:flow_federal_financing)
      @flow_current_regional_financing = @all_events.sum(&:flow_current_regional_financing)
      @flow_old_regional_financing = @all_events.sum(&:flow_old_regional_financing)
      @flow_local_financing = @all_events.sum(&:flow_local_financing)
      @flow_extrabudgetary = @all_events.sum(&:flow_extrabudgetary)
      @planned_federal_financing = @all_events.sum(&:planned_federal_financing)
      @planned_current_regional_financing = @all_events.sum(&:planned_current_regional_financing)
      @planned_old_regional_financing = @all_events.sum(&:planned_old_regional_financing)
      @planned_local_financing = @all_events.sum(&:planned_local_financing)
      @planned_extrabudgetary = @all_events.sum(&:planned_extrabudgetary)
    end
  end
  include VirtualFinancing
end

reports_controller.rb

class ReportsController < ApplicationController
  layout nil
  layout 'application', :except => :create
  def new    
  end

  def create
    @name = params[:name]
    @programs_type = params[:programs_type]
    @year = params[:year]
    case @programs_type
    when 'fcp'
      @programs = Fcp.all
      @unit = ', млн. рублей'
    when 'dcp'
      @programs = Dcp.all
      @unit = ', тыс. рублей'
    end
    render :report
  end
end

virtual_financing.rb

module VirtualFinancing
  def self.included(base)
    base.class_eval do
      def actual_federal_financing
        @actual_federal_financing ||= 0
      end

      def actual_current_regional_financing
        @actual_current_regional_financing ||= 0
      end

      def actual_old_regional_financing
        @actual_old_regional_financing ||= 0
      end

      def actual_regional_financing
        actual_current_regional_financing + actual_old_regional_financing
      end

      def actual_local_financing
        @actual_local_financing ||= 0
      end

      def actual_extrabudgetary
        @actual_extrabudgetary ||= 0
      end

      def flow_federal_financing
        @flow_federal_financing ||= 0
      end

      def flow_current_regional_financing
        @flow_current_regional_financing ||= 0
      end

      def flow_old_regional_financing
        @flow_old_regional_financing ||= 0
      end

      def flow_regional_financing
        flow_current_regional_financing + flow_old_regional_financing
      end

      def flow_local_financing
        @flow_local_financing ||= 0
      end

      def flow_extrabudgetary
        @flow_extrabudgetary ||= 0
      end
      
      def planned_federal_financing
        @planned_federal_financing ||= 0
      end

      def planned_current_regional_financing
        @planned_current_regional_financing ||= 0
      end

      def planned_old_regional_financing
        @planned_old_regional_financing ||= 0
      end

      def planned_regional_financing
        planned_current_regional_financing + planned_old_regional_financing
      end

      def planned_local_financing
        @planned_local_financing ||= 0
      end

      def planned_extrabudgetary
        @planned_extrabudgetary ||= 0
      end

      def total_actual_financing
        actual_federal_financing +
        actual_regional_financing +
        actual_local_financing +
        actual_extrabudgetary
      end

      def total_flow_financing
        flow_federal_financing +
        flow_regional_financing +
        flow_local_financing +
        flow_extrabudgetary
      end

      def total_planned_financing
        planned_federal_financing +
        planned_regional_financing +
        planned_local_financing +
        planned_extrabudgetary
      end
    end
  end
end