pokrivenost

Pokrivenost is a statistical and financial term used primarily in accounting and economics to describe the degree to which a company's or a project's costs are covered by its revenues or income. It is a measure of financial sustainability and is often expressed as a percentage.

In the context of project management and accounting, pokrivenost refers to the proportion of expenses that are offset by generated income. A high pokrivenost indicates that a significant portion of costs are covered or exceeded by revenue, suggesting the project or entity is financially viable. Conversely, a low pokrivenost may signal potential financial difficulties or the need for corrective measures.

The concept is closely related to concepts such as profit margin and self-sustainability, providing a quick indicator of financial health. In specific applications, it might be used to evaluate the cost recovery of assets or investments, both in public and private sector contexts.

Calculating pokrivenost typically involves dividing the total income by the total costs, then multiplying by 100 to express it as a percentage. For example, if a project generates 70 units of income against 100 units of costs, its pokrivenost would be 70%.

Understanding pokrivenost helps organizations make informed decisions regarding budgeting, resource allocation, and strategic planning. It is a useful metric for assessing whether operations or projects are operating within sustainable financial boundaries.