This paper focuses on the research of funding issue in terms of pre-school education system reform and streamlining the quality of preschool education. The study analyzes preschool education development and the implementation of appropriate educational strategies facilitating the creation of a training system that would ensure optimal coordination of ehabilitation efforts aimed at pre-school institutions in order to review their work program taking into consideration their financial support. Increased efficiency of funds, guided by pedagogical goals set at system’s and process level, is a fundamental variable for organizing the education of children in preschool institutions. At system level it aims both macro-structural finality and medium- and long term educational goals. At process level education involves the design of educational and teaching activities defined in preschool programs. Taking into consideration insufficient solutions to a range of problems related to the education of children in preschool institutions, choosing the directions of study, objectives and scope have a decisive role.