Rangers chairman Paul Murray insists the new regime in charge at Ibrox will always put the team first.
Murray has been placed in charge of the club’s rebuilding job while Dave King proves he is fit and proper.
His new board - who swept to power after forcing out David Somers, James Easdale, Derek Llambias and Barry Leach earlier this month - have already secured a £1.5million loan from Three Bears investors Douglas Park, George Taylor and George Letham.
That will allow them to stabilise Rangers while they look at ways of raising fresh cash.
But Murray insists he and fellow directors Park, John Gilligan and John Bennett have already started to implement plans for next season which have the success of the club’s playing staff paramount in their thoughts.
“With any plan you have to separate it into short, medium and long-term.
“The short-term has been about stabilising the club’s finances and we did that on Monday with the announcement of the £1.5million loan and there will be further investment in the club in the short-term as well.
“We are currently piecing through the figures so we understand exactly what the club’s financial obligations are.
“What is more important is the medium to long-term and we have already started that process looking at the plans for next season and even beyond next season.
“This is a football club and the most important thing is what happens on the pitch, the first team drives everything in the club.
“If they are playing well and are successful then that drives all the other commercial activity. So really the focus has to be investing to support the first team.
“We did say what the level of investment would probably be and we agree with Graham Wallace when he said there would probably have to be £20million put in over three years.
“We are still working through timescales for our investment and it will take that amount of money to return the club to a competitive level in Europe. With regard to the phasing of that investment you have to separate it into short, medium and long-term investment.”