Chief Executive Julian Winter has continued to outline the Blades plans for the future, following the appointment of David Weir as manager.
Speaking since Weir put pen-to-paper on a three-year contract as United boss, Winter has reiterated that he believes the Blades can be successful whilst undergoing a cost-cutting exercise in terms of playing budget.
He said: "The club wants to be promoted back to the Championship as soon as possible. We won't have the biggest playing budget in League One next season, but that hasn't worked in the last two seasons anyway.
"I have said on record before that we can't afford to continue to operate under a benefactor model on an ongoing basis.
"People who operate under a benefactor model often have a comfort blanket around them, as Chief Executive I have to change that culture here.
"Kevin McCabe has backed this club with large amounts of money, he is a strong owner who isn't going anywhere, but the club has to start to operate in a sustainable manner.
"We need one philosophy throughout the club. Everyone needs to understand the direction of travel and be working from the same plan. We need everyone on the same page and working with consistency, then we have a better chance of success."
On the subject of monies available to spend to establish a promotion-challenging squad for next season, Winter added:
"There aren't going to be huge amounts of money but we will have a competitive budget and recognise there will have to be something of a squad transition. We need to be clever and creative when recruiting players that suit the club and David's needs.
"Perhaps that is culture shift; certain players have probably come here in the past and expected a high level of remuneration, that isn't realistic now we are in League One for a third season running.
"David has worked in a certain environment at Everton and he will want to translate that into Bramall Lane, thankfully we aren't a million miles away.
"The manager these days has to be able to embrace the whole club, from top to bottom, and we believe David is the right man to do that here."