According to the specialist, the title contenders have seen their liquidity improve significantly in comparison to last season.
Hopfner believes that if the trend continues Bayern Munich will be able to sanction big transfers without much trouble.
"There is generally no limit [for transfers]. There was never a limit and we had never put a limit. There may be a psychological barrier," the financial director told Bild.
"But why should we put a limit? The first thing we should ask ourselves is the question of whether we should bring a [€80m-rated] player and whether we can afford him."
According to the FFP [Financial Fair Play rules], a club is not allowed to spent more than its revenue in a transfer window.
Hopfner believes this limit is not binding for the Bavarians, who, despite spending more than €40m this summer, still adhere to the rules.
"Now we can not afford to spend €80m on a single player, because this would breach the Financial Fair Play rules. However, who know how things will stand in five years?"
Bayern Munich are expected to announce an increase in their high-liquid resources at the next annual general meeting of the club.
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