"I read somewhere that we are planning a 40-million euro counter-attack," Klopp told the Deutsche Presse Agentur (DPA) in an interview at the team's winter training camp in Spain.
"However, we are not doing that. There's no question that we must continue to develop but not in the same way as Bayern Munich. That would be the wrong way because Bayern always have better possibilities.
"For us, it makes more sense and is more enjoyable to observe how 19-year-olds turn into double winners. That does not happen so often."
Dortmund, who have reached the last 16 of the Champions League, have won the Bundesliga for the last two seasons and also landed the German Cup last term with a young side which few people had previously expected to do well.
"Of course, we would like Radamel Falcao, but we can't afford him," added Klopp.
"Our substitutes' bench is not weaker than theirs, just differently occupied. Where Leonardo Bittencourt sits for us, Xherdan Shaqiri sits for Bayern.
"One cost many millions, was a regular player in the Swiss League and has already played in the Champions League. Bittencourt was at Cottbus and was still not allowed to drive a car when he signed for us."
Klopp said that Bayern were unlikely to relinquish their nine-point lead in the second half of the season.
"Nobody can take the championship away from Bayern, they can only lose it themselves," said Klopp, whose side are 12 points behind Bayern in third place.
"We must not occupy ourselves with that... second place would be great for us, third would be more than good."
