Universal Paperclips helps kids practice and improve the following skills:

Flexibility: Adapting and adjusting to changing conditions and expectations.

There are many points in the game where unexpected things happen. Without spoiling the game, just be aware that the player needs to use their flexibility skills to be ready to change their goals and make new plans when the old ones are no longer necessary. For players who struggle with flexibility, these changes may seem frustrating but the game takes awhile for these changes to take effect so it eases the player into the transitions that it makes. 

Planning: Developing a systematic approach for setting and achieving goals. 

In order for your AI character to continue making as many paperclips as possible, it is up to you, the player, to make enough money to purchase automatic clip makers, wire to make the clips out of, and to alter the price so that demand is satisfied without creating too much unsold product. The player needs to use their planning skills in order to distribute the money they have earned effectively and in a way that meets the goals they have set. There are also mission objectives that need to be met, with clear guidelines for how to meet them. For players who struggle with planning, these missions can be helpful as guides because it is easy to determine exactly what needs to be done in order to complete them.