The Latics are already three points adrift of safety before fourth-bottom Aston Villa clash with another of the strugglers QPR today.
And Martinez told The Sun: "The last 10 games can map out the next three decades for Wigan.
"That's how important the Premier League run-in is for us.
"The financial package from next season is the biggest ever and we've plans here that'll take the club to the next level.
"Money will be poured into new facilities - a training complex and developing our academy. It's essential if we're to leave this legacy at Wigan.
"We want to be as good as anyone in terms of developing our youngsters and then we need to be financially in a structure where we can not only compete for a top-10 finish but demand it.
"At the moment, we're a team that can only be expected to stay in the division. That has to be changed."