The Anfield outfit have already made six first-team signings this summer, the most expensive that of Hoffenheim forward Roberto Firmino at ??29m.
They have also been linked with Aston Villa???s Christian Benteke, although they are reported to value him at less than his release clause of ??32.5m.
Southampton full-back Nathaniel Clyne and Manchester City midfielder James Milner are among the other players to have agreed terms.
While spending has not been as excessive as last summer – when ??110m was spent off the back of selling Luis Suarez to Barcelona – manager Brendan Rodgers has been able to recruit well.
The club???s owners Fenway Sports Group have a policy of buying younger players with resale value and Ayre believes it is imperative to stick to that format.
He told The Manager, the League Managers??? Association???s magazine: “I stood on the Kop for many years as a fan.
“Like everyone else, I’d love to buy all the greatest players – regardless of price – but as we saw under the club’s previous ownership, things can all go very wrong financially.
“Then people will hold you accountable for not running the club in the right way. You can’t work that way.
???You have to have a very detailed, thought-out plan and ensure everyone buys into it and adheres to it. That is what we have been doing and will continue to do.
???It doesn’t mean we are not investing in or buying good players, we are just doing it in a smart and sustainable way.
“We may not be competing in the Champions League this year but we are still making progress as a club and continuing to add quality to our squad.
“We are also improving financially, which means that as we go forward with the plan we will have more resources and will be able to invest more than we have in the past.”