The Argentine, who is aiming to build a side capable of finishing in the Premier League top four next season and eventually challenging for the title, said Spurs would have to be "clever" in the transfer market rather than splashing out.
The north London club are sixth in the table, 10 points adrift of Manchester United in fourth with two games remaining.
"Always you need to analyse the last season," said Pochettino. "Nobody is sure that they are staying at the club."
Spurs spent more than 100 million pounds ($157.72 million) on several players following Wales forward Gareth Bale's world record 85 million pounds move to Real Madrid two years ago.
Roberto Soldado, Erik Lamela, Paulinho, Vlad Chiriches and Etienne Capoue have made little impact, while Pochettino's own signings last year, including defenders Federico Fazio and Ben Davies as well as midfielder Benjamin Stambouli, have struggled.
Former Southampton manager Pochettino knows lessons must be learnt from the club's mistakes in the transfer market if they are to be successful.
"You ask me about two seasons ago that maybe the manager had a lot of money to spend like (Ronald) Koeman at Southampton and maybe (Louis) Van Gaal at Manchester United. Are you asking me if I have the same possibility? No.
"We need to look forward and we need to learn from the past but I was not here," he added
"We have a different plan to develop over the next few years and we need to deliver it.
"We need to be clever in the way that we build the new squad because it is difficult to compete with the money – that’s true – so we need to be clever. We want good players, with the right profile."
($1 = 0.6340 pounds)
(Writing by Ken Ferris; Editing by Nick Mulvenney)
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