🔧 Add poetry setup files

.gitignore

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+target/
+dbt_modules/
+dbt_packages/
+logs/
+.venv
+.env
+.DS_Store
+package-lock.yml

Makefile

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+#!make
+.PHONY: help poetry dbt
+.DEFAULT_GOAL := help
+
+# Initialisation recipes
+poetry: ## Install poetry
+	@if ! command -v poetry; then\
+		curl -sSL https://install.python-poetry.org | python3 -;\
+	fi
+	poetry install --directory ../
+
+# dbt Development recipes
+dbt: poetry ## Start a dbt shell
+	export DBT_PROFILES_DIR=~/.dbt/ && export SHELL=/bin/zsh && poetry shell