As the supply of renewable energy increases, instability problems in power systems arise because of the output volatility and intermittency of renewable energy. Sector coupling has recently emerged as a solution to renewable energy problems. Therefore, in this study, P2H, which converts power into heat during sector coupling, was considered. Considering P2H in district cooling and heating systems, an optimal operation algorithm for district heating and cooling facilities was developed. The operating characteristics of district energy heat source facilities were considered to maximize profits, and economical heat storage tank operation was also considered for P2H. In addition, useful information for introducing P2H was derived through a sensitivity analysis to ensure economic feasibility for district cooling and heating business operators when P2H was implemented.