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Huddersfield boss Jan Siewert has already identified some players he wants to sign in the summer.
The Terriers were relegated three weeks ago and Siewert said he will use the last four Premier League games to decide which players will stay at the club, starting against FA Cup finalists Watford at home on Saturday.
And the German also has his sights set on bringing in new signings that can help the club in the Championship next season.
"We have to look at each detail. To go through this process, which is a really tough one, as you can imagine," said the 36-year-old.
Siewert replied "yes" when asked if there were specific players he would be targeting.
He added: "We have to look at the squad. Everyone is working concerning next year. Everyone is focusing on what we can do.
"Of course we have to look at players, we have to look at the playing style of the Championship. It's all about next season then."
Siewert said he did not know at this stage which players would be leaving.
"We don't know yet," he said. "We can't know what the team looks like. We have to think of our idea, the players have ideas, this is normal now.
"We have to go through this process. That's why I have to have the long-term view and be calm and learn in each game."
The former Borussia Dortmund reserve-team boss admitted the 10 defeats in his 11 games in charge had affected everyone at the club.
"It's not been easy in this period and I can understand the fans because it hurts them if you lose games and it hurts me as well," he said.
"I don't feel well at the moment to be fair because when you look at each game, it was so tight in many games and many decisions went in the opponents' direction, so this is really hard."
Town are one goal away from setting a new Premier League record for fewest goals scored in one season, currently held by Derby, who scored 20 during the 2007-8 campaign.
If the Terriers lose their last two home games they will also set a new Premier League record for most home defeats – Sunderland lost 14 during the 2002-3 and 2004-5 campaigns.
"For everyone I think it's quite obvious it's been a tough, tough season," Siewert added.
"I've been in charge for a few months and it's been really tough, but I don't focus on things which are negative. Why should I? It makes no sense for me."
Town's bid for a fourth league win this season could be dealt a major blow with Karlan Grant doubtful due to illness, while fellow striker Laurent Depoitre (foot) is still unavailable.
Winger Isaac Mbenza has recovered from his illness and both Aaron Mooy, dropped for last week's defeat at Tottenham, and Philip Billing are in contention.
