diff --git a/backend/app/api/v1/endpoints/dashboard.py b/backend/app/api/v1/endpoints/dashboard.py
index e6a5b64..9fe7a1e 100644
--- a/backend/app/api/v1/endpoints/dashboard.py
+++ b/backend/app/api/v1/endpoints/dashboard.py
@@ -12,6 +12,7 @@ from app.services.dashboard_service import (
     get_rejected_tasks, RejectedTask,
     get_user_operations, UserOperation,
     get_user_operation_detail, OperationDetail,
+    get_wip_matrix, WipMatrixRow,
     get_people_workload, PersonWorkload,
     get_people_history, PersonHistoryRecord,
     search_product_messages, ProductMessageList,
@@ -100,6 +101,15 @@ async def user_operations_detail(
     )
 
 
+@router.get("/wip-matrix", response_model=list[WipMatrixRow])
+async def wip_matrix(
+    dimension: str = Query("assignee", description="聚合维度: assignee(人员) / task_name(工序)"),
+    db: AsyncSession = Depends(get_db),
+):
+    """在制品分布透视表 — 规格型号 × 人员/工序 的设备数量交叉聚合"""
+    return await get_wip_matrix(db, dimension=dimension)
+
+
 @router.get("/people-workload", response_model=list[PersonWorkload])
 async def people_workload(
     db: AsyncSession = Depends(get_db),
diff --git a/backend/app/services/dashboard_service.py b/backend/app/services/dashboard_service.py
index d1ddee9..74b105e 100644
--- a/backend/app/services/dashboard_service.py
+++ b/backend/app/services/dashboard_service.py
@@ -80,6 +80,13 @@ class OperationDetail(BaseModel):
     time: str                    # 操作时间 ISO（BEIJING_TZ）
 
 
+class WipMatrixRow(BaseModel):
+    spec_model: str              # 规格型号（Y 轴）
+    dimension_key: str           # 人员姓名 或 工序名称（X 轴）
+    count: int = 0               # 该交叉点的设备数量
+    assignees: list[str] = []    # 该交叉点涉及的主负责人（中文名，去重）
+
+
 class PersonDevice(BaseModel):
     product_id: str
     serial_number: str           # 16位HEX身份证
@@ -593,6 +600,64 @@ async def get_user_operations(
     return items
 
 
+# ============================================================
+# 在制品分布透视表（WIP Matrix：规格型号 × 人员/工序）
+# ============================================================
+
+async def get_wip_matrix(
+    db: AsyncSession,
+    dimension: str = "assignee",
+) -> list[WipMatrixRow]:
+    """在制品交叉聚合：Y=规格型号，X=人员 或 工序，单元格=设备数量。
+
+    dimension:
+      - assignee: 按任务负责人聚合（dimension_key 为中文姓名）
+      - task_name: 按工序名聚合（dimension_key 为工序名，附主负责人）
+    """
+    from app.models.task import Task, TASK_STATUS_WIP, TASK_STATUS_PENDING
+    from app.models.product import Product
+
+    dim_expr = Task.task_name if dimension == "task_name" else Task.assignee_id
+
+    stmt = (
+        select(
+            Product.spec_model,
+            dim_expr,
+            func.count(Product.id),
+            func.array_agg(func.distinct(Task.assignee_id)),
+        )
+        .join(Task, Task.product_id == Product.id)
+        .where(Task.status.in_([TASK_STATUS_WIP, TASK_STATUS_PENDING]))
+        .group_by(Product.spec_model, dim_expr)
+        .order_by(Product.spec_model, dim_expr)
+    )
+    result = await db.execute(stmt)
+    rows = result.all()
+
+    # 收集负责人 ID → 中文名
+    raw_ids: set[str] = set()
+    for r in rows:
+        for aid in (r[3] or []):
+            if aid:
+                raw_ids.add(aid)
+    name_map: dict[str, str] = {}
+    if raw_ids:
+        from app.services.mom_cache import get_display_names
+        name_map = get_display_names(list(raw_ids))
+
+    items: list[WipMatrixRow] = []
+    for spec, dim_key, cnt, assignee_ids in rows:
+        dim_display = name_map.get(dim_key or "", dim_key or "未分配") if dimension == "assignee" else (dim_key or "—")
+        assignees = [name_map.get(a, a) for a in (assignee_ids or []) if a] or []
+        items.append(WipMatrixRow(
+            spec_model=spec or "未知型号",
+            dimension_key=dim_display,
+            count=cnt or 0,
+            assignees=assignees,
+        ))
+    return items
+
+
 # ============================================================
 # 人员操作明细（点击数字下钻 — 接收/转交/上传备注）
 # ============================================================