Michael Beale has defended Rangers' recruitment strategy of recent years and insisted it has helped to close the gap on Celtic.
Glasgow's big two are set to go head-to-head on Sunday in the League Cup final and the Ibrox manager believes both teams are on a level playing field heading into the contest.
Celtic might be nine points clear in the title race, but Beale insists his side showed they are more than capable of competing with their rivals in the last league contest at Ibrox, which finished 2-2.
Recruitment at both Glasgow clubs is always key and signings will always be scrutinised. Beale understands there will always be comparisons to across the city, but he has hailed the deals that have brought Rangers back to where they should be competing.
He told BBC Sportsound: "There has been a time here where the recruitment has been essential for the rebuild of Rangers to win the title and get to Europa League finals and win a Scottish Cup.
"We have not been able to splash the cash if you like. So I think there is an element of coaching and development.
"Having money doesn't mean you are going to make good decisions. The players you bring in have to be aligned and the coaching has to be aligned as well.
"Perhaps that is one of the reasons I have come back into the club because maybe the squad was maybe more equipped to the work that was done here previously.
"Maybe I am more aligned to that. You would have to ask other people.
"Moving forward it is important we recruit the right players regardless of cost.
"Celtic have done a good job of that in the last 12 months and Rangers prior to that did an unbelievable job to build a squad on a short amount of money to close a really big gap.
"I remember a time coming to Scotland where it was said Rangers need to spend £100million to catch up. Well they didn't and they caught up."
Meanwhile, Beale has stressed Viaplay Cup final victory against Celtic on Sunday would be only a staging post in his quest for bigger achievements with Rangers.
Since Beale took over as Gers boss in November he has won 13 and drawn one of his 14 games in charge but still the Light Blues remain nine points behind the Hoops at the top of the cinch Premiership.
The former QPR manager, who was assistant coach to Steven Gerrard during his time in the Rangers hot seat, has his first chance to win silverware as manager against Ange Postecoglou’s relentless reigning champions but he is also looking longer-term.
“We want to win the League Cup, we want to win all the cups in front of us, but that is not ultimately why I am here,” said Beale, who revealed “no real positive news” about injured trio Malik Tillman, John Lundstram and Ryan Jack.
“I am here to win the league and we are behind in that.
“Our form has been very good, their form has been very good as well so we have not been able to cut the points gap. There is still lots of football to be played.
“Of course we want to win the League Cup but there is bigger things in my mind after that and it is part of ticking a box in terms of where I ultimately want to take us.
“After this weekend, we have a lot of work to do regardless of the outcome.
“This is a one-off game, a cup final between two rivals and both teams will go head-to-head.
“But come Monday morning, whatever the outcome, I still have a big job to do.
“We have a number of contract situations in terms of where we want to take the club making us stronger moving forward.
“The focus on that will return on Monday morning regardless of the result this weekend.
“This weekend is about focusing on this game and making sure we do ourselves justice and come away in a good place, and a good place for us will obviously be winning the trophy.”
