Mackay insists he will be doing his business in the transfer market in the same way he has ahead of his last two campaigns in the Welsh capital.
"People talk about a goal scorer as essential in the Premier League, but it probably is at every level to be honest," Mackay told the Western Mail.
"The Holy Grail is simply to find a goalscorer. Everyone is looking for someone to put the ball in the net. You can be a fantastic team, but if you don't score goals you do not win games it's as simple as that.
"I think when it comes to strikers you have to be looking at bringing in the best players, but they must also represent value for money for this club.
"We are very disciplined in what we do in terms of the way we go about bringing in a player. We are not going to do anything that is going to blow this club apart, even a striker has to represent value for money for us.
"That is just the way it is, the future of the club is the most important thing."