Analysis of Availability and Efficiency of Fixed Assets in Agricultural Organizations of Krasnodar Krai

The article analyzes the fixed asset status of agricultural organizations in Krasnodar Krai using OOO “Agrocomplex “Novokubansky” as an example. We have considered the dynamics of cost structure, depreciation, availability, and efficiency of fixed assets for 2022–2024. Compared to regional indicators, the company demonstrates a lower depreciation rate, a high level of fixed asset preservation, and an active renewal of machinery and equipment. At the same time, there are some problems with resource efficiency and profitability. Based on an analysis of financial indicators, we have identified priority areas for improving fixed asset management, including automated accounting, implementing a key performance indicator monitoring system, and asset structure optimization.