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The article is devoted to the analysis of features of enterprise profit management. The research of practical aspects of profit management of the energy sector enterprises is due to legislative changes and a significant impact on the economy of country and living standards. Scientific approaches to the concept of operational leverage are considered and its role in profit formation is substantiated. The peculiarities of using the operating lever to forecast the operating profit of the enterprise are revealed. The concept of CVP-analysis is used. The target function of maximizing operating profit is studied taking into account the pricing policy. Scenarios for increasing of the company’s profit reserves based on the strength of the operational leverage are calculated. The main ways of using of the company’s profit according to five selected scenarios are outlined and their advantages and disadvantages are analyzed. Break-even points and safety zones are calculated for each of the scenarios, which allow to take into consideration the possible risks of the enterprise and to make economically sound decisions to the management. The projected increase in net profit is calculated as a result of correlation analysis and based on comparative analysis; the choice of the best scenario to increase profitability is justified. Not only tactical but also strategic aspects of management which are aimed at maximizing the final result of the enterprise are taken into account. The analysis also considers the peculiarities of the introduction of incentive regulation and the need to correct the regulatory rate of return on regulatory asset bases. The proposed measures will increase both qualitative and quantitative parameters of the enterprise profit management system, which will contribute to economic stabilization for the enterprise and consumers. Prospects for further research based on the use of operational leverage are outlined.Keywords: profit, profit management, incentive regulation, operational leverage, profitability reserves.

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Economic Substantiation of Scenarios of Increase of Enterprise Profitability and Investment Attractiveness on the Basis of Use of the Operational Leverage