To Ivan Nova, the upcoming season is largely about figuring out what went wrong a year ago and trying to get back to being the 16-game winner he was in 2011.

As difficult as that task may prove to be, Mark Newman’s may be even more daunting.

While the Yankees continue to talk about their desire — if not mandate — to get their payroll under $189 million by 2014 in order to avoid the luxury tax, the team’s senior vice president of baseball operations has to make sure there are enough suitable young players to make it happen.

“We understand what ownership’s objectives are,” Newman said inside his office at the team’s minor league complex yesterday. “But that hasn’t changed the way we scout and it hasn’t changed how we develop guys.”

But the new collective bargaining agreement did change how much teams could spend both on certain draft picks and on international players.

“We used to be able to spend as much as anybody on most picks and now we can’t, so we’re trying to find ways to adapt to that,” Newman said.

Newman has at least one way of accomplishing that.

“We’re going to have to find another Ivan Nova,” Newman said. “A guy you can sign for $80,000 and then becomes a player.”

Nova, though, is coming off a year in which he surrendered more than twice as many homers as he did during the previous season and was 3-6 with a 6.38 ERA in his final 13 starts.

The right-hander threw a bullpen session yesterday and expressed no doubt he would be included in the rotation, even though it would appear he will be battling David Phelps for a spot after failing to make the postseason roster last year.

“I’m going to be there,” said Nova, who has been working on his changeup. “It doesn’t even cross my mind that I’m going to be in the minor leagues. I’m going to be in the rotation. ... They saw what I got. I had a bad year last year, but I had a good one before that.”

His performance this spring will likely determine his role.