The authors consider the interpretation of the essence of “leadership” and “emotional intelligence”. The purpose of the study is to form a set of knowledge and skills for the disclosure of emotional intelligence and the formation of socio-economic qualities of a leader. Among the tasks are the study of theories on determining the level of leadership potential, determining the level of leadership in managers of enterprise “A”, assessing the management of the enterprise on the basis of a questionnaire and determining the level of leadership potential of managers. The following methods of leadership research are used: analysis of indicators, comparison of characteristics, scoring, and surveys. The leadership positions of managers in the teams of a particular organizational structure of an enterprise are studied. This can be done in different ways: through a professional and personal survey, a motivational survey, a dynamic aptitude test, a survey of colleagues, assessment centers, assessment of goals, results and leadership skills. The leadership potential of three people at the enterprise was determined on a 100-point scale. A questionnaire was created and administered to survey the company’s employees. The entire methodology of the leadership potential study was conducted on the basis of a specific enterprise, and the owner was offered unique methods for determining the characteristics of emotional intelligence and developing the leadership potential of employees. In this study, the method of determining leadership potential through a 360 survey was chosen because it provides a comprehensive assessment of employees, taking into account the opinion of the manager and the employees themselves. After analyzing the emotional intelligence (EI or EQ) and character of the managers of Company A, we can conclude that there are many ways to assess the potential of managers. The most optimal and objective is the 360-degree method used in employee surveys. Based on our definition of the leadership potential of employees, various methods can be used to select a candidate for the position of leader from among the managers of an on-call company, such as professional and personal interviews, motivational interviews, dynamic aptitude tests, comparative interviews, assessment centers, evaluation of goals and performance, and assessment of leadership competencies. The list of competencies that a team leader should possess includes: sales professionalism; leadership skills; communication skills; planning and organizational skills; analytical skills; strategic thinking; ability to learn and develop oneself and the team; emotional intelligence. Signs of a developed EQ: the ability to identify and describe people’s feelings; awareness of one’s own strengths and weaknesses; ability to forgive mistakes to oneself and others; ability to accept change; keen interest in other people; attention to the feelings of others; empathy as a care for employees; acceptance of responsibility for the result of one’s behavior; ability to manage emotions in difficult situations. The performance appraisal of company “A” employees and the survey to determine the potential of the company’s managers show that Company is working effectively. There is always a goal to strive for. An analysis of the effectiveness of the social performance indicators of enterprise A and the creation of a questionnaire to determine the level of leadership potential of the company’s employees are carried out. When developing the questions for the 360-degree questionnaire, we use the list of competencies, character elements, and commitments described in the study. Therefore, according to the results of the 360 surveys, the sales department will select the leader who best meets the requirements for the necessary competencies, character traits, and commitment. As a result, the sales department, as well as the entire enterprise, will function even more efficiently and further improve financial reporting performance. Specific measures that can be implemented to increase the level of leadership potential of the enterprise: leadership trainings and seminars, role-playing and case studies, involvement of potential leaders in projects where they can demonstrate their leadership skills, regular assessment of leadership potential and adjustment of development plans.