But he admits that executing the plan will be a lot easier, the more time is left.
Both players are in his squad for the trip to face Dundee United, but whether either or both of them will still be involved when the Leith outfit take on St Mirren in Paisley on Tuesday night is still unknown.
Birmingham City have apparently lodged a £2million bid for the striker, who has netted 13 goals since his summer arrival from Dunfermline, while Millwall offered £1m for Porteous and while Ross described the sums as “sensible and realistic enough for us to give them consideration” and added they weren’t “disrespectful in any way”, the Easter Road club have made it clear that they would like more.
Although the Leith boss said they were “enough to get people’s attention”, he added they were “a starting point” rather than an agreed price.
There is pressure on the club to finalise the deal or bat it away, as the football department try to gauge how they will move forward after the transfer deadline passes on Monday night.
“There will always be a value that a club believe is the correct one,” accepted Ross. “But you have to try and look forward at what we would do if that unfolded. We have spoken about that. We believe that if we were in a situation where we lost players, we would have replacements ready to go that would still provide us with strength in the squad. That is the important discussion to have.
“The longer it goes, the higher the risk that you don't get to complete your back up plan and that is risky so the earlier the better. It's always the manager that will bear the responsibility of a result on a matchday but I do take a broad minded approach to it and I do take an interest in the finances of my club, I speak to the owner about it, and I understand my responsibility in that as well, in buying players, making them better and that helps the club continue to be strong economically.”