diff --git a/backend/app/services/dashboard_service.py b/backend/app/services/dashboard_service.py
index 7905a24..f9f0289 100644
--- a/backend/app/services/dashboard_service.py
+++ b/backend/app/services/dashboard_service.py
@@ -672,15 +672,17 @@ async def get_wip_matrix(
             Product.material_name,
             Task.task_name,
             Task.assignee_id,
+            Task.status.label("task_status"),
             Task.created_at,
             Task.completed_at,
             Product.current_location_id,
             Product.overall_status,
             Product.status,
         )
-        .join(Task, Task.product_id == Product.id)
+        .outerjoin(Task, Task.product_id == Product.id)
         .where(
             or_(
+                Task.id.is_(None),  # 🔧 允许该产品完全没有任务记录（新建档/待接收）
                 Task.parent_task_id.is_(None),
                 Task.task_type.in_(["TRANSFER", "RECOVERY", "WAREHOUSE"]),
             )
@@ -692,7 +694,7 @@ async def get_wip_matrix(
     # 每台设备 → (spec, 当前工序/负责人, 当前负责人ID)
     device_cur: dict[str, tuple] = {}
     seen: set[str] = set()
-    for pid, spec, product_name, task_name, assignee, created, completed, loc, overall_status, product_status in rows:
+    for pid, spec, product_name, task_name, assignee, tstatus, created, completed, loc, overall_status, product_status in rows:
         if pid in seen:
             continue
         seen.add(pid)
@@ -730,41 +732,65 @@ async def get_wip_matrix(
             elif overall_status == "待仓库收货" or loc == "virtual_warehouse":
                 key = "已完成"
             else:
-                key = task_name or "—"
+                # 🔧 对齐全景/产品管理：PENDING(含 task_name=待确认) 与 无任务新品 统一归「待接收」
+                if tstatus == "PENDING" or (tstatus is None and task_name is None):
+                    key = "待接收"
+                else:
+                    key = task_name if (task_name and task_name != "—") else "待接收"
         else:
             key = assignee or "未分配"
         device_cur[pid] = (spec or "未知型号", key, assignee or "", product_name or "")
 
-    # 聚合：规格 × 当前工序 → 设备数；同时收集负责人 与 产品名称
+    from collections import Counter
+
+    # 聚合：规格 × 当前工序 → 设备数；负责人按人头计数，空值显式计为「未分配」
     agg: dict[tuple, int] = {}
-    assignee_map: dict[tuple, set] = {}
+    assignee_counter: dict[tuple, Counter] = {}
     product_name_map: dict[tuple, str] = {}
     for spec, key, assignee, product_name in device_cur.values():
         k = (spec, key)
         agg[k] = agg.get(k, 0) + 1
         product_name_map.setdefault(k, product_name)
-        if assignee:
-            assignee_map.setdefault(k, set()).add(assignee)
+        raw = assignee if assignee and str(assignee).strip() not in ("", "—", "-", "null", "None") else ""
+        assignee_counter.setdefault(k, Counter())[raw] += 1
 
     # 负责人 ID → 中文名
     raw_ids: set[str] = set()
-    for s in assignee_map.values():
-        raw_ids |= s
+    for counter in assignee_counter.values():
+        raw_ids |= set(counter.keys())
+    raw_ids.discard("")
     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))
 
+    def _disp(raw: str) -> str:
+        """负责人显示名：空值统一为 未分配"""
+        return "未分配" if not raw else name_map.get(raw, raw)
+
+    def _fmt_label(raw: str, n: int) -> str:
+        """负责人标签：>1 台必须带数量后缀；1 台不带"""
+        disp = _disp(raw)
+        return f"{disp}({n})" if n > 1 else disp
+
     items: list[WipMatrixRow] = []
     for (spec, key), cnt in agg.items():
-        dim_display = name_map.get(key, key) if dimension == "assignee" else key
-        assignees = [name_map.get(a, a) for a in assignee_map.get((spec, key), set())] or []
+        dim_display = _disp(key) if dimension == "assignee" else key
+        counter = assignee_counter.get((spec, key), Counter())
+        # 负责人名单：未分配固定排最前，其余按台数降序、名称升序；带数量后缀（>1 台）
+        labels = [
+            _fmt_label(raw, n)
+            for raw, n in sorted(
+                counter.items(),
+                key=lambda kv: (0 if kv[0] == "" else 1, -kv[1], _disp(kv[0])),
+            )
+        ]
         items.append(WipMatrixRow(
             spec_model=spec,
             product_name=product_name_map.get((spec, key), ""),
             dimension_key=dim_display,
             count=cnt,
-            assignees=assignees,
+            assignees=labels,
         ))
     items.sort(key=lambda x: (x.spec_model, x.dimension_key))
     return items
@@ -812,9 +838,10 @@ async def get_wip_matrix_detail(
             Task.completed_at,
             Task.received_at,
         )
-        .join(Task, Task.product_id == Product.id)
+        .outerjoin(Task, Task.product_id == Product.id)
         .where(
             or_(
+                Task.id.is_(None),  # 🔧 允许该产品完全没有任务记录（新建档/待接收）
                 Task.parent_task_id.is_(None),
                 Task.task_type.in_(["TRANSFER", "RECOVERY", "WAREHOUSE"]),
             )
@@ -863,7 +890,11 @@ async def get_wip_matrix_detail(
         elif overall == "待仓库收货" or loc == "virtual_warehouse":
             key = "已完成"
         else:
-            key = task_name or "—"
+            # 🔧 对齐全景/产品管理：PENDING(含 task_name=待确认) 与 无任务新品 统一归「待接收」
+            if tstatus == "PENDING" or (tstatus is None and task_name is None):
+                key = "待接收"
+            else:
+                key = task_name if (task_name and task_name != "—") else "待接收"
 
         if process and key != process:
             continue
diff --git a/frontend/src/pages/MatrixBoard.tsx b/frontend/src/pages/MatrixBoard.tsx
index 5c7e53c..6e6549a 100644
--- a/frontend/src/pages/MatrixBoard.tsx
+++ b/frontend/src/pages/MatrixBoard.tsx
@@ -12,7 +12,7 @@ import { fetchDeviceRecords, type DeviceRecord } from "../services/analyticsApi"
 const { RangePicker } = DatePicker;
 
 // 🔧 固定标准主轴：核心工序 + 状态列始终显示（即使计数为 0），表头不随操作内容增减
-const FIXED_STEP_COLUMNS = ["备货", "生产", "测试", "维修", "待确认", "已完成", "已入库", "已出库"];
+const FIXED_STEP_COLUMNS = ["待接收", "备货", "生产", "测试", "维修", "已完成", "已入库", "已出库"];
 
 // ⏰ 时间筛选（与全局概览一致）
 type DateRangeKey = "today" | "7d" | "30d" | "custom";
@@ -42,6 +42,21 @@ function imageUrl(u: string) {
   return base + path;
 }
 
+// ─── 单元格负责人聚合预览：数量解析 + TOP 折叠 ────────────────────
+function labelCount(label: string): number {
+  const m = label.match(/\((\d+)\)\s*$/);
+  return m ? Number(m[1]) : 1;
+}
+function summarizeAssignees(list: string[]): string {
+  if (!list.length) return "";
+  // 数量降序（“未分配”同样参与按台数排序），数量最多者排最前
+  const sorted = [...list].sort((a, b) => labelCount(b) - labelCount(a));
+  if (sorted.length <= 2) return sorted.join("、");
+  // ≥3 人：只显示台数最多的第 1 人（去掉数量后缀），折叠为 “等 N 人”
+  const first = sorted[0].replace(/\(\d+\)\s*$/, "");
+  return `${first}等 ${sorted.length} 人`;
+}
+
 export default function MatrixBoard() {
   const [dateKey, setDateKey] = useState<DateRangeKey>("today");
   const [customRange, setCustomRange] = useState<[Dayjs, Dayjs] | null>(null);
@@ -140,11 +155,8 @@ export default function MatrixBoard() {
             >
               <div className={`text-sm font-bold leading-none ${v > 0 ? "text-blue-600" : "text-gray-800"}`}>{v}</div>
               {assignees.length > 0 && (
-                <div
-                  className="mx-auto max-w-[90px] truncate text-[10px] leading-tight text-gray-400"
-                  title={assignees.join("、")}
-                >
-                  {assignees.join("、")}
+                <div className="mx-auto max-w-[92px] text-xs leading-tight text-gray-500">
+                  {summarizeAssignees(assignees)}
                 </div>
               )}
             </div>