Hoeness claims Pep Guardiola has told him what he has to do every time he wants to sign a new player for the club.
He says Sheikh Mansour coughs up the money and then simply raises the cost oil to recoup his losses.
He told a conference in Munich: "My friend Pep told me what happens when he wants a player that costs more than €100 million (£85.9m).
"He puts some videos together of the player and goes to see the Sheikh. Once he is there, there is an opulent feast put on during which he teaches the videos to him and the money is transferred.
"The next day, the Sheikh raises the price of oil a little bit and recovers the money."
"I'm proud that in such cases we aren't going to the credit department but the bank's fixed-income department."