It is being suggested that City are plotting an elaborate spending spree, with it likely that there will be a number of comings and goings at the Etihad Stadium.
Mancini is said to have been left frustrated by the club's failure to land their top targets during the last two transfer windows, and he is now looking for considerable backing.
He is confident he will get that, with City having already identified those they will be setting their sights on.
Mancini said: "It's difficult in January to find really good players for us.
"Clubs don't want to sell now, but maybe they will in the summer. We need to work now, so that it is not like last year.
"Last year we didn't work well. It's important we start now. Now's the time we can close in on some good players for the summer.
"I have meetings with Txiki (Begiristain) every week and we talk about the summer.
"It will be easier to get players in the summer if we work hard, well and quickly now.
"You can't start looking at players in May because all the good ones are gone and it becomes impossible."
Balotelli
The biggest news to come out of City during the January window was the sale of Mario Balotelli to AC Milan.
Mancini, who stood by the fiery Italian forward throughout an eventful spell in England, admits he tried to persuade the 22-year-old to stay and believes the Premier League has not seen the last of an enigmatic character.
He said: "Why not? Mario is only 22, so I think so.
"Anyway, he'll probably miss the press and the paparazzi in the next year!
"For now it is easier for him in Italy. It's more important that he's happy and that he can play."
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