Omar Berrada has warned that must be "prudent" in the transfer market this summer after missing out on qualifying for Europe next season. But the chief executive says recruitment chief Jason Wilcox and head coach Ruben Amorim have been discussing targets for months.
And he is confident that the club can "execute" the strategy to help return the side towards the top of the .
United are before the window officially opens on Sunday, though a number of high-profile departures are expected to fund the squad's major revamp.
And a week on from the nightmare of losing the final to Hotspur in Bilbao, Berrada admitted that it has been a "difficult season" at Old Trafford.
"We're undergoing a transformation on and off the pitch. We've had to take some really tough decisions to really put the club in the best place possible for the future," Berrada told MUTV on the club's controversial post-season tour of Kuala Lumpur.
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"Our fans have been incredibly supportive and patient in this process. I can only say thank you and now our job is to focus on the future and learn from what's happened this season, improve and continue aiming to come back to the top again."
Berrada was then asked about the transfer window and added: "I can't talk about specifics but I can say we've been planning for many months now. We were ready for all the different scenarios. Now we know what we need to do.
"We have a very clear idea in where we need to invest in the squad to improve. Jason, his team and Ruben have been in talks for many months. Now it's a question of executing that plan and doing it in a way that is prudent but at the same time with ambition."
Amorim apologised to United fans after last weekend's final Premier League game against .
And Berrada continued: "Ruben spoke really well on Sunday. He's right in that the past is the past. It's important to learn. Now we need to stay together, stay united. The owner has been very supportive in this transition year.
"Now we need to work really hard and do everything we can to bring the club back to the top and I'm very excited about what's coming. We need to work really hard as a unit, as a club and I'm sure the good days will be back."
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