Manager Russell Slade has insisted he will not have a transfer budget figure in mind when he meets Cardiff City owner Vincent Tan.
Slade is set to have talks with Tan at the end of a disappointing Championship campaign to plan for next season.
"It will be looking at the targets we have available and are they going to improve us," he said.
"More importantly (its) whether they are a good fit, whether they are a free transfer or whether they are £3m."
Slade anticipates a busy summer of player dealings in and out of the club as he embarks on his second transfer window as Cardiff manager.
Although he wants financial power, Slade did not accept having plenty of money to spend would necessarily mean success.
"You are trying to indicate you have to spend to get out," Slade added.
"I don't think that is necessarily the case. Of course, you do need financial power to attract the right players, I understand that.
"It's about getting the right balance. It will be about sustainability as well. I have mentioned so many times about clubs struggling for two seasons going.
"I think we have stabilised to a certain extent. People sometimes think it can't get worse, but it certainly can. There are good examples up and down the country.''
Slade succeeded Ole Gunnar Solskjaer as Cardiff manager in October 2014 after leaving League One side Leyton Orient.
The Bluebirds have endured a disappointing season in the Championship following relegation from the Premier League.
They are 14th in the table and have games against Blackpool (at home on Saturday) and Nottingham Forest (away) remaining before their attentions turns to next season.
"It is important now we have regrouped in the Championship, we look to move forward," Slade said.
"To do that, we have to make sure we get the right fits in terms of the recruiting, so we can get the right balance, the right chemistry to move forward.
"You have to look at the models of the likes of Bournemouth and Brentford who have been forces in the league this season who have played good, attractive, fast-flowing football.
"It is also about sustaining it. It remains to be seen whether Leicester survive (in the Premier League).
"Obviously Cardiff did not and that does happen. I think it's a question of getting the balance right."