Everton need to bolster their squad after qualifying for next season's Europa League following a fifth-placed finish.
Martinez will be working as a pundit at the World Cup in Brazil so has already assembled his wish-list for new players in a bid to build on the progress made last season, when the club banked a record Premier League points total of 72.
"Recruitment is vital. It's one of those moments of the season where you recollect the good work you've done over the last two windows," the Spaniard told evertontv.
"The recruitment department have been working tirelessly to get the reports and highlight the targets and players that are going to fit in our football club. You can imagine it's a long process.
"We've identified the players and now it's about making sure we can get them to join."
Martinez, however, insists the club will not panic over securing their top targets - with the emphasis on quality over quantity in terms of boosting the squad.
"It's very much an important period, but it's not one where we need to panic," he added. "We don't have to make decisions just to bring numbers into the club.
"Everything has to be measured and everything needs to be taken on the understanding that bringing the wrong player into this special group of players that we have could have a very negative effect."
Playing in the Europa League will add extra demands on Martinez and his players - but the Everton boss wants to embrace playing European football in the 2014/15 campaign.
He said: "It's a key period to make the right calls and the right adjustments, but recruitment is going to be vitally important because of the demands of European football. It's something we want to embrace.
"We don't want to feel that we have to blame European football as the reason we cannot keep the standards in our domestic league.
"That focus and direction starts now with the recruitment and making sure, before the players come back at the start of the season, they have regenerated and recovered well. We need to be on top of that and make sure that the new additions are the players we need at the club."
I'd suggest if Lukaku isn't available that Wilfred Bony would be a good buy, Ashley Williams could be a good partner for Jagielka, buying Gareth Barry will probably happen, Steve Sidwell might also be an option in midfield- shea666