diff --git a/frontend/src/App.tsx b/frontend/src/App.tsx
index 16d89a3..7076c49 100644
--- a/frontend/src/App.tsx
+++ b/frontend/src/App.tsx
@@ -24,6 +24,7 @@ const AdminTasksPage = lazy(() => import("./pages/admin/AdminTasksPage"));
 const AdminPeoplePage = lazy(() => import("./pages/admin/AdminPeoplePage"));
 const AdminPrintConfigPage = lazy(() => import("./pages/admin/AdminPrintConfigPage"));
 const AnalyticsDashboard = lazy(() => import("./pages/admin/AnalyticsDashboard"));
+const MatrixBoard = lazy(() => import("./pages/MatrixBoard"));
 
 export default function App() {
   return (
@@ -55,6 +56,7 @@ export default function App() {
                   <Route path="/admin/people" element={<AdminPeoplePage />} />
                   <Route path="/admin/print-config" element={<AdminPrintConfigPage />} />
                   <Route path="/admin/analytics" element={<AnalyticsDashboard />} />
+                  <Route path="/admin/matrix" element={<MatrixBoard />} />
                 </Route>
               </Routes>
             </Suspense>
diff --git a/frontend/src/components/layout/AdminLayout.tsx b/frontend/src/components/layout/AdminLayout.tsx
index fb3ff8d..00416dd 100644
--- a/frontend/src/components/layout/AdminLayout.tsx
+++ b/frontend/src/components/layout/AdminLayout.tsx
@@ -1,5 +1,5 @@
 import { NavLink, Outlet, useLocation, useNavigate, Navigate } from "react-router-dom";
-import { QrCode, Package, ArrowLeft, LayoutDashboard, Smartphone, GitBranch, LogOut, User, Users, BarChart3 } from "lucide-react";
+import { QrCode, Package, ArrowLeft, LayoutDashboard, Smartphone, GitBranch, LogOut, User, Users, BarChart3, Table2 } from "lucide-react";
 import { useAuth } from "../../contexts/AuthContext";
 
 const MENU = [
@@ -33,6 +33,12 @@ const MENU = [
     icon: BarChart3,
     description: "人员效能 / 设备流转 ECharts 可视化",
   },
+  {
+    title: "WIP 分布矩阵",
+    path: "/admin/matrix",
+    icon: Table2,
+    description: "规格型号 × 人员/工序 在制品透视表",
+  },
 ];
 
 export default function AdminLayout() {
diff --git a/frontend/src/pages/MatrixBoard.tsx b/frontend/src/pages/MatrixBoard.tsx
new file mode 100644
index 0000000..b47d8a3
--- /dev/null
+++ b/frontend/src/pages/MatrixBoard.tsx
@@ -0,0 +1,92 @@
+/**
+ * WIP 分布矩阵 — 在制品透视表（规格型号 × 人员/工序，单元格=设备数量）
+ * Y 轴 = 规格型号，X 轴 = 人员 或 工序，单元格 = 该交叉点的在制品设备数
+ */
+import { useEffect, useMemo, useState } from "react";
+import { Radio, Table } from "antd";
+import { fetchWipMatrix, type WipMatrixRow } from "../services/dashboardApi";
+
+export default function MatrixBoard() {
+  const [dimension, setDimension] = useState<"assignee" | "task_name">("assignee");
+  const [data, setData] = useState<WipMatrixRow[]>([]);
+  const [loading, setLoading] = useState(false);
+
+  useEffect(() => {
+    setLoading(true);
+    fetchWipMatrix(dimension)
+      .then(setData)
+      .catch(() => setData([]))
+      .finally(() => setLoading(false));
+  }, [dimension]);
+
+  // 🔧 核心：扁平数组 → 动态交叉表（规格型号为行、dimension_key 为列）
+  const { columns, dataSource } = useMemo(() => {
+    const keys = Array.from(new Set(data.map((d) => d.dimension_key)));
+    const rowsMap = new Map<string, any>();
+    for (const item of data) {
+      if (!rowsMap.has(item.spec_model)) {
+        rowsMap.set(item.spec_model, { spec_model: item.spec_model, _assignees: {}, row_total: 0 });
+      }
+      const row = rowsMap.get(item.spec_model);
+      row[item.dimension_key] = (row[item.dimension_key] || 0) + item.count;
+      row.row_total += item.count;
+      // 记录每个交叉点的主负责人（中文名，去重）
+      row._assignees[item.dimension_key] = item.assignees || [];
+    }
+    const ds = Array.from(rowsMap.values());
+
+    const cols: any[] = [
+      { title: "规格型号", dataIndex: "spec_model", fixed: "left", width: 190, render: (v: string) => <span className="font-semibold text-gray-700">{v}</span> },
+      ...keys.map((key) => ({
+        title: key,
+        dataIndex: key,
+        align: "center" as const,
+        width: 120,
+        render: (val: number, record: any) => {
+          const assignees = record._assignees?.[key] || [];
+          return (
+            <div className="text-center">
+              <div className="text-sm font-bold text-gray-800">{val || 0}</div>
+              {assignees.length > 0 && (
+                <div className="max-w-[100px] truncate text-[10px] text-gray-400" title={assignees.join("、")}>
+                  {assignees.join("、")}
+                </div>
+              )}
+            </div>
+          );
+        },
+      })),
+      { title: "合计", dataIndex: "row_total", fixed: "right" as const, align: "center" as const, width: 90, render: (v: number) => <span className="font-bold text-blue-600">{v}</span> },
+    ];
+
+    return { columns: cols, dataSource: ds };
+  }, [data]);
+
+  return (
+    <div>
+      <div className="mb-4 flex flex-wrap items-center justify-between gap-3">
+        <div>
+          <h2 className="text-xl font-bold text-gray-800">📊 WIP 分布矩阵</h2>
+          <p className="mt-1 text-sm text-gray-500">在制品分布透视表：规格型号 × {dimension === "assignee" ? "人员" : "工序"} · 单元格为设备数量</p>
+        </div>
+        <Radio.Group value={dimension} onChange={(e) => setDimension(e.target.value)} optionType="button" buttonStyle="solid">
+          <Radio.Button value="assignee">按人员分布</Radio.Button>
+          <Radio.Button value="task_name">按工序分布</Radio.Button>
+        </Radio.Group>
+      </div>
+
+      <div className="rounded-xl bg-white p-4 shadow-sm">
+        <Table
+          columns={columns}
+          dataSource={dataSource}
+          loading={loading}
+          rowKey="spec_model"
+          bordered
+          size="small"
+          pagination={false}
+          scroll={{ x: "max-content" }}
+        />
+      </div>
+    </div>
+  );
+}
diff --git a/frontend/src/services/dashboardApi.ts b/frontend/src/services/dashboardApi.ts
index dc81be3..0a58e70 100644
--- a/frontend/src/services/dashboardApi.ts
+++ b/frontend/src/services/dashboardApi.ts
@@ -71,6 +71,13 @@ export interface OperationDetail {
   time: string;
 }
 
+export interface WipMatrixRow {
+  spec_model: string;
+  dimension_key: string;
+  count: number;
+  assignees: string[];
+}
+
 export interface PersonDevice {
   product_id: string;
   serial_number: string;
@@ -177,6 +184,11 @@ export async function fetchOperationDetail(
   return data;
 }
 
+export async function fetchWipMatrix(dimension: "assignee" | "task_name"): Promise<WipMatrixRow[]> {
+  const { data } = await api.get<WipMatrixRow[]>("/dashboard/wip-matrix", { params: { dimension } });
+  return data;
+}
+
 export async function fetchPeopleWorkload(): Promise<PersonWorkload[]> {
   const { data } = await api.get<PersonWorkload[]>("/dashboard/people-workload");
   return data;