The Toffees are guaranteed to finish at least seventh in the Premier League table this term, which is expected to be enough to secure a place in the qualification rounds of the Europa League.
Koeman acknowledged that he will need a bigger squad if he is to cope with the extra demands of a European campaign, but insists that it is a positive step for the club on the way to their ultimate goal of reaching the Champions League.
"I know what we would like to do but we will wait to see if it is possible. We know we will have competition from bigger clubs and it will be difficult but the direction Everton is running in and what we did for this season and what we would like to do for the next is an interesting project," he told reporters.
"We did a session Thursday morning with 17 outfield players; most of the teams they have 24, 25, 26 players. I am not the sort of manager to have that number of players because it is really difficult to keep the spirit in all the players when they don't have any possibility to start. It is better to use young players.
"It is good for the club, the fans and for the experience of the players. We know it is Thursday evening-weekend (matches) but we will try to have a strong squad for next season. We know now at least we have finished seventh in the table and that is normally qualification rounds for the Europa League so we have to be prepared in the number of players to battle in all competitions but that is a challenge. I am not afraid of that because that is what everyone likes to have is football in Europe."
Everton were most recently involved in Europe in the 2014-15 campaign, when they reached the last 16 of the Europa League.