During the last years, Munich usually alternated from higher to lower spending on transfer fees from season to season. However, in summer 2012 the "club", which actually is a corporation,
increased its net spending from almost € 40m to € 70m (which exceeded the
ebitda of the 2011/2012 season of roughly € 63m). It is safe to say that the salary expenses have increased and will rise further next season due to Guardiola's salary compared to Heynckes' alone.
It is highly unlikely that the net spending on transfer fees will rise above € 100m. But some high profile players seem expendable and might not fit into Guardiola's preferred style of play (most notably Robben and Gomez). If Munich is keen on having unusually expensive acquisitions again, I expect these players to be transferred in order to generate some funds.
However, one of the main differences between Munich and Barcelona is that Munich does not have any equally potent national rival. Barring a huge surprise within the next 15 leaugue games, Munich will finish well ahead of any other German club, including Dortmund. Even last season's team was a legit contender for the CL title, the current roster certainly has improved. There is not rational motivation for Munich at all to increase spending on transfer fees even more.
Gruß,
BSHH