On December 8, 2025, within the framework of the academic discipline "Financial and economic activities of a preschool educational institution", for applicants of the second (master's) level of higher education under the educational and professional program "Preschool education. Management of a preschool educational institution", a master class "Financial autonomy of preschool educational institutions: advantages and risks" was held, conducted by Kristina Shevych, head of the Sumy separate unit of the PEI "Association of preschool education workers", director of the Sumy preschool educational institution (child development center) No. 18 "Zirnytsia". The experienced practitioner shared her experience in implementing financial autonomy using examples of real management situations, proposed an algorithm for making changes to the Charter and collective agreement; focused on the role of the accounting service, the features of budget formation and the advantages of autonomy for the development of a preschool educational institution. The participants of the master class actively discussed the current issues of financing preschool education and noted the content, practical orientation and relevance of financing problems for modern management of preschool education institutions. The skills acquired by higher education students in the field of financing preschool education will become the basis for solving the tasks of management practice in the future.