diff --git a/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php b/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php
index 2610d69f..bf8f0787 100644
--- a/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php
+++ b/app/Console/Commands/Dealer/ManageSubsidySettleCommand.php
@@ -6,9 +6,9 @@ use App\Enums\DealerLvl;
 use App\Enums\DealerManageSubsidyStatus;
 use App\Models\Dealer;
 use App\Models\DealerManageSubsidy;
+use App\Models\DealerManageSubsidyLog;
 use Illuminate\Console\Command;
 use Illuminate\Support\Carbon;
-use Illuminate\Support\Facades\Cache;
 use Illuminate\Support\Facades\DB;
 
 class ManageSubsidySettleCommand extends Command
@@ -18,8 +18,7 @@ class ManageSubsidySettleCommand extends Command
      *
      * @var string
      */
-    protected $signature = 'dealer:manage-subsidy-settle
-                            {--force : 是否强制操作运行}';
+    protected $signature = 'dealer:manage-subsidy-settle';
 
     /**
      * The console command description.
@@ -42,67 +41,58 @@ class ManageSubsidySettleCommand extends Command
         |
         | 管理津贴结算时间为每月的5号和20号。
         |
-        | 5号结算上月20号0点到当月4号23点59分59秒的管理津贴
-        | 20号结算当月5号0点到19号23点59分59秒的管理津贴
+        | 5号结算上月20号0点0分0秒到当月4号23点59分59秒的管理津贴
+        | 20号结算当月5号0点0分0秒到19号23点59分59秒的管理津贴
         |
         */
 
         $tz = now();
 
         if ($tz->day >= 20) {
+            // 结算当月5号-19号的管理津贴
             $startAt = $tz->copy()->setDay(5)->startOfDay();
             $endAt = $tz->copy()->setDay(19)->endOfDay();
         } elseif ($tz->day >= 5) {
+            // 结算上月20号-到当月4号的管理津贴
             $startAt = $tz->copy()->subMonthNoOverflow()->set('day', 20)->startOfDay();
             $endAt = $tz->copy()->set('day', 4)->endOfDay();
         } else {
+            // 结算上月5号-到19号的管理津贴
             $startAt = $tz->copy()->subMonthNoOverflow()->setDay(5)->startOfDay();
-            $endAt = $startAt->copy()->subMonthNoOverflow()->setDay(19)->endOfDay();
+            $endAt = $tz->copy()->subMonthNoOverflow()->setDay(19)->endOfDay();
         }
 
         $head = '【'.$startAt->format('Y/m/d').'-'.$endAt->format('Y/m/d').'】';
 
-        $cacheKey = $this->cacheKey($startAt, $endAt);
+        $this->info("{$head}------------[开始]管理津贴结算------------".PHP_EOL);
 
-        // 如果不是强制执行，则需检查是否已结算过
-        if (! $this->option('force') && Cache::has($cacheKey)) {
-            return $this->warn("{$head}管理津贴已结算");
-        }
+        $this->info("{$head}管理津贴初始化...");
+        $this->initializeManageSubsidies($startAt, $endAt, 500);
+        $this->info("{$head}管理津贴初始化完成".PHP_EOL);
 
-        $this->info("{$head}------------[开始]管理津贴结算------------");
-
-        if ($this->option('force')) {
-            $this->info("{$head}正在删除旧数据...");
-            DealerManageSubsidy::where('start_at', $startAt)->where('end_at', $endAt)->delete();
-            $this->info("{$head}数据删除成功");
-        }
-
-        $this->info("{$head}数据写入中...");
-        $this->settle($startAt, $endAt, 500);
-        $this->info("{$head}写入成功, 总耗时: ".$this->formatDuration($tz->diffInMilliseconds(now(), false)));
+        $this->info("{$head}管理津贴结算...");
+        $this->settleManageSubsidies($startAt, $endAt);
+        $this->info("{$head}管理津贴结算完成".PHP_EOL);
 
+        $this->info("{$head}Done! 总耗时: ".$this->formatDuration($tz->diffInMilliseconds(now(), false)));
         $this->info("{$head}------------[结束]管理津贴结算------------".PHP_EOL);
 
-        Cache::put($cacheKey, 1, $tz->addDays(17));
-
         return 0;
     }
 
     /**
-     * 管理津贴结算结算
+     * 初始化管理津贴
      *
      * @param \Illuminate\Support\Carbon $startAt
      * @param \Illuminate\Support\Carbon $endAt
      * @param int $count
      * @return void
      */
-    protected function settle(Carbon $startAt, Carbon $endAt, $count = 200): void
+    protected function initializeManageSubsidies(Carbon $startAt, Carbon $endAt, $count = 200): void
     {
         $feeRate = app_settings('dealer.fee_rate');
 
-        $lastId = Cache::get(
-            $cacheKey = $this->cacheKey($startAt, $endAt).':last_id'
-        );
+        $lastId = $this->getLastDealerId($startAt, $endAt);
 
         do {
             $dealers = Dealer::where('lvl', '>=', DealerLvl::Secondary)
@@ -115,67 +105,89 @@ class ManageSubsidySettleCommand extends Command
                 break;
             }
 
-            $earnings = [];
+            $manageSubsidies = [];
             $tz = now()->toDateTimeString();
 
             foreach ($dealers as $dealer) {
-                [$totalAmount, $remark] = $this->calculateTotalAmount($dealer, $startAt, $endAt);
-
-                // 如果 补贴总金额 > 0，则添加管理者补贴记录
-                if (bccomp($totalAmount, '0', 2) === 1) {
-                    // 计算手续费
-                    $fee = bcmul($totalAmount, bcdiv($feeRate, '100', 10), 2);
-
-                    $earnings[] = [
-                        'user_id' => $dealer->user_id,
-                        'total_amount' => $totalAmount,
-                        'real_amount' => bcsub($totalAmount, $fee, 2),
-                        'fee' => $fee,
-                        'fee_rate' => $feeRate,
-                        'start_at' => $startAt,
-                        'end_at' => $endAt,
-                        'lvl' => $dealer->lvl,
-                        'is_manager' => $dealer->is_manager,
-                        'status' => DealerManageSubsidyStatus::Pending,
-                        'remark' => $remark,
-                        'created_at' => $tz,
-                        'updated_at' => $tz,
-                    ];
-                }
+                $manageSubsidies[] = [
+                    'user_id' => $dealer->user_id,
+                    'total_amount' => 0,
+                    'real_amount' => 0,
+                    'fee' => 0,
+                    'fee_rate' => $feeRate,
+                    'start_at' => $startAt,
+                    'end_at' => $endAt,
+                    'lvl' => $dealer->lvl,
+                    'is_manager' => $dealer->is_manager,
+                    'status' => DealerManageSubsidyStatus::Pending,
+                    'is_settle' => false,
+                    'created_at' => $tz,
+                    'updated_at' => $tz,
+                ];
 
                 $lastId = $dealer->id;
             }
 
-            DealerManageSubsidy::insert($earnings);
+            DealerManageSubsidy::insert($manageSubsidies);
 
-            Cache::put($cacheKey, $lastId, $endAt);
-
-            unset($dealers, $earnings);
+            unset($dealers, $manageSubsidies);
         } while ($dealersCount == $count);
+    }
 
-        Cache::forget($cacheKey);
+    /**
+     * 结算管理津贴
+     *
+     * @param \Illuminate\Support\Carbon $startAt
+     * @param \Illuminate\Support\Carbon $endAt
+     * @return void
+     */
+    protected function settleManageSubsidies(Carbon $startAt, Carbon $endAt)
+    {
+        DealerManageSubsidy::where('start_at', $startAt)->where('end_at', $endAt)->where('is_settle', false)->chunkById(500, function ($subsidies) {
+            foreach ($subsidies as $subsidy) {
+                $this->settleManageSubsidy($subsidy);
+            }
+        });
+    }
+
+    /**
+     * 结算单挑管理津贴
+     *
+     * @param \App\Models\DealerManageSubsidy
+     * @return void
+     */
+    protected function settleManageSubsidy(DealerManageSubsidy $subsidy)
+    {
+        [$totalAmount, $remark] = $this->calculateTotalAmount($subsidy);
+
+        $fee = bcmul($totalAmount, bcdiv($subsidy->fee_rate, '100', 5), 2);
+
+        $subsidy->forceFill([
+            'total_amount' => $totalAmount,
+            'real_amount' => bcsub($totalAmount, $fee, 2),
+            'fee' => $fee,
+            'remark' => $remark,
+            'is_settle' => true,
+        ])->save();
     }
 
     /**
      * 计算补贴总金额
      *
-     * @param \App\Models\Dealer
-     * @param \Illuminate\Support\Carbon $startAt
-     * @param \Illuminate\Support\Carbon $endAt
-     * @return array
+     * @param \App\Models\DealerManageSubsidy
+     * @return void
      */
-    protected function calculateTotalAmount(Dealer $dealer, Carbon $startAt, Carbon $endAt): array
+    protected function calculateTotalAmount(DealerManageSubsidy $subsidy): array
     {
-        $subsidyLogs = $dealer->manageSubsidyLogs()
-                            ->with(['product'])
-                            ->select([
-                                'product_id',
-                                DB::raw('sum(sales_volume) as sales_volume'),
-                                DB::raw('sum(total_amount) as total_amount'),
-                            ])
-                            ->whereBetween('order_completed_at', [$startAt, $endAt])
-                            ->groupBy('product_id')
-                            ->get();
+        $subsidyLogs = DealerManageSubsidyLog::select([
+            'product_id',
+            DB::raw('sum(sales_volume) as sales_volume'),
+            DB::raw('sum(total_amount) as total_amount'),
+        ])->where(
+            'user_id', $subsidy->user_id
+        )->whereBetween(
+            'order_completed_at', [$subsidy->start_at, $subsidy->end_at]
+        )->groupBy('product_id')->get();
 
         // 补贴总金额
         $totalAmount = 0;
@@ -196,15 +208,20 @@ class ManageSubsidySettleCommand extends Command
     }
 
     /**
-     * 生成缓存的 key
+     * 获取最后
      *
      * @param \Illuminate\Support\Carbon $startAt
      * @param \Illuminate\Support\Carbon $endAt
-     * @return void
+     * @return int|null
      */
-    protected function cacheKey(Carbon $startAt, Carbon $endAt)
+    protected function getLastDealerId(Carbon $startAt, Carbon $endAt): ?int
     {
-        return $startAt->format('Ymd').'_'.$endAt->format('Ymd').'_dealer_manage_subsidy';
+        $lastManageSubsidy = DealerManageSubsidy::where('start_at', $startAt)
+                                            ->where('end_at', $endAt)
+                                            ->latest('id')
+                                            ->first();
+
+        return $lastManageSubsidy?->dealer?->id;
     }
 
     /**
diff --git a/app/Models/DealerManageSubsidy.php b/app/Models/DealerManageSubsidy.php
index af1344ab..dc99b874 100644
--- a/app/Models/DealerManageSubsidy.php
+++ b/app/Models/DealerManageSubsidy.php
@@ -11,6 +11,7 @@ class DealerManageSubsidy extends Model
     protected $attributes = [
         'lvl' => DealerLvl::None,
         'is_manager' => false,
+        'is_settle' => false,
     ];
 
     protected $casts = [
@@ -19,6 +20,7 @@ class DealerManageSubsidy extends Model
         'start_at' => 'datetime',
         'end_at' => 'datetime',
         'status' => DealerManageSubsidyStatus::class,
+        'is_settle' => 'bool',
     ];
 
     protected $fillable = [
@@ -33,5 +35,14 @@ class DealerManageSubsidy extends Model
         'end_at',
         'status',
         'remark',
+        'is_settle',
     ];
+
+    /**
+     * 此管理津贴所属的经销商
+     */
+    public function dealer()
+    {
+        return $this->belongsTo(Dealer::class, 'user_id', 'user_id');
+    }
 }
diff --git a/database/migrations/2022_01_17_135120_add_is_settle_to_dealer_manage_subsidies_table.php b/database/migrations/2022_01_17_135120_add_is_settle_to_dealer_manage_subsidies_table.php
new file mode 100644
index 00000000..f6b92b41
--- /dev/null
+++ b/database/migrations/2022_01_17_135120_add_is_settle_to_dealer_manage_subsidies_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class AddIsSettleToDealerManageSubsidiesTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::table('dealer_manage_subsidies', function (Blueprint $table) {
+            $table->boolean('is_settle')->default(0)->comment('是否结算');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::table('dealer_manage_subsidies', function (Blueprint $table) {
+            $table->dropColumn('is_settle');
+        });
+    }
+}