United executive vice-chairman Ed Woodward also said an announcement on a new manager would be made "in due course" - it is understood that the expected appointment of Dutch coach Louis van Gaal will not take place before next week.
Woodward told club investors that the cost to United of not playing in the Champions League next season would be "in the mid-B£30millions" and that there was a determination to return to Europe's top club competition.
Woodward said finishing seventh in the Premier League had been "very disappointing" and suggested missing out on Europe had led to the sacking of Moyes last month.
He said: "The club's expectations - and you will see this reflected in the transfer market and what we have recently done from a managerial perspective - are absolutely to get back into the Champions League.
"We will be active in the transfer market and deals will be done."
In relation to the pay-off to Moyes and his backroom staff, who also left the club, investors were told the figure would be revealed in September and it was expected "to be single digit million pounds".
Woodward said record revenues for the third-quarter of the financial year puts United in a good position to invest in the squad and challenge for the title next season.
United reported revenues of B£115.5million for the quarter, up 26 per cent mainly due to rises in income from Premier League broadcasting money and sponsorship deals.
"We once again generated record revenue," added Woodward. "This puts us in a healthy financial position to continue to invest in the squad. Everyone at the club is working hard to ensure the team is back challenging for the title and trophies next season."
The players' wage bill was also up, however, by 18.9 per cent, reflecting the arrivals of Juan Mata and Marouane Fellaini plus new deals for Nani and Adnan Januzaj.
Wayne Rooney also signed a new deal during the current financial year but it is understood that is for the same level as his previous contract - around B£230,000 a week - though he earns more from a separate image rights contract which is not reflected in United's staff costs.
The club and 62-year-old Van Gaal, currently coach of Holland, are understood to have reached a broad agreement but no deal has yet been signed.
United's interim manager Ryan Giggs was photographed leaving a hotel in the Dutch town of Noordwijk on Wednesday, where it is understood the 40-year-old had a meeting with Van Gaal.
Giggs' playing contract expires in June and he is expected to be offered a senior coaching role, though it is not known whether he intends to keep playing next season.
- Sports & Recreation
- Ed Woodward
- Premier League