Croatian forward Perica spent last season on loan at the Eredivisie club, scoring six goals in 25 appearances.
The 18-year-old is regarded as an exciting prospect for the future but is unlikely to figure in Jose Mourinho’s first-team plans at Stamford Bridge for the forthcoming campaign, so he could head back to the Netherlands to gain further experience.
NAC’s technical director Graeme Rutjes is also keen to bring in 20-year-old forward Boateng, with reports suggesting that Milan are willing to let him go on a permanent basis provided they receive a percentage of any future sale.
Rutjes told Voetbal International: “If we succeed in signing Perica and Boateng we only want to sign one more player.
“We have already looked at a couple of options, but we’ll take our time. Relatively we don't have much money and want to make the right choice.”