The structure of this model and its tools are intended to help children develop the ability to allocate their individual cognitive resources more wisely and manage information more efficiently. Children can learn how to better manage the learning process when they achieve (1) an adequate coordination of their resources, (2) a high level of sensory flexibility, and (3) cognitive awareness of the know-how they draw on to solve problems.

Reflecto and the Model of Attribution of Cognitive Resources is based on the following cognitive principles, which are closely related to successful learning of adequate strategies and building cognitive competence.

• Left/right brain processing: Research shows that interaction between the brain's hemispheres significantly contributes to efficient learning.
   
• Sensory flexibility: Each child constructs their own model of the world in order to give meaning to the information they receive through their senses.
   
• Learning How to Learn: It is crucial for students to have access to models that help them learn how to learn. In this regard, mediators should present themselves as cognitive models so children can see, hear and evaluate how a competent adult solves problems and accomplishes tasks.
   
• A metaphor for learning: Metaphors provide us with a single image that illustrates several attributes of an object or situation. It has been proven that children learn better when they can establish relationships between things. In this regard, metaphorical thinking is a very effective teaching method, since it is holistic by nature and since it enables us to emphasize recognition and comprehension, which give specific meaning to an object or situation.
   
• Language as a mediation tool: Based on Vigotsky and Bronowski proposals, the Reflecto Model helps learners to rely on language to manage information, so they can regulate and take control over their learning process once they know how to tell their brain what to do.
   
• Using cognitive objects as in computer programming: The Reflecto Model of Attribution of Resources closely resembles the concept of object-oriented programming as it defines each "actor" as a cognitive object that can be employed in an infinite number of contexts.