LAS VEGAS — The Mets’ checkbook is wide open as they seek roster improvements this offseason.

Even following a brutal 74-win season with MLB’s second-highest payroll, president of baseball operations David Stearns indicated Tuesday that the Mets’ modus operandi remains the same in the pursuit of a championship.

“Steve [Cohen] has demonstrated repeatedly throughout his ownership tenure that he’s going to support baseball operations and baseball operations needs,” Stearns said at the general managers meetings. “I expect that to be the case this offseason as well.”

As The Post’s Jon Heyman first reported, Tarik Skubal — the top free agent on the market — will meet with Mets officials next week. Stearns declined to address the pursuit of the two-time Cy Young Award winner, but remained resolute that improving the rotation remains a top priority.

It’s a rotation with potential pieces that include Nolan McLean, Christian Scott, Zac Thornton, Sean Manaea and Tylor Megill (who is returning from Tommy John surgery rehab). In addition, Stearns said Kodai Senga (who is a potential trade candidate) will head to spring training as a starter after spending most of last season in the bullpen.

A horse or horses that can carry a playoff rotation are more than a luxury for a franchise seeking to end a 40-year World Series title drought.

“Having a complete rotation is really important, and that includes having pitchers that successfully can get you through a playoff series,” Stearns said. “We have seen over and over again in the playoffs that it can be constructed in a variety of different ways and so we’re open to doing it any way possible.”

Stearns, during his tenure overseeing Milwaukee’s front office and in his first three seasons with the Mets, has not embraced long-term contracts for free agent pitchers. A rare exception was the Mets’ pursuit three years ago of Japanese free agent Yoshinobu Yamamoto, who ultimately landed with the Dodgers on the richest contract for a pitcher in MLB history at $325 million over 12 years.

Skubal, who is about to turn 30, will be in position to surpass that contract. Stearns downplayed the idea that he is against long-term contracts for pitchers.

“Every situation is unique,” Stearns said. “It’s been also well-publicized that ever since I have been here, we’ve engaged in extremely long-term negotiations for pitchers and we will do so again.

“But the situation matters. The specific circumstance matters, and we do have to look at every individual pitcher on a case-by-case basis.”

MLB’s owners are pursuing a salary cap in the next collective bargaining agreement, but even with a lack of clarity on the rules and a lockout looming, Stearns said he’s treating this as a normal offseason.

“I really do think we have to go into this preparing for a season — a season that is highly consequential, and that is what we’re going to do,” Stearns said. “We’re here preparing for a business-as-usual offseason, a business-as-usual season, and that is how we’re going to operate.”

The tier of free agent pitchers beneath Skubal includes names such as Kevin Gausman, Michael King, Nick Martinez and Clay Holmes.

Stearns was asked how the Mets could fill their rotation need if they don’t land a top-of-the-market arm.

“We have a lot of confidence in the arms we have in-house and a good segment of that group showed over the second half of the year that they can compete at a high level in the major leagues,” Stearns said. “We’re going to add to that group. There is no question we’re going to add to that group. I firmly believe we have got some really talented arms that can pitch at the top of the rotation.”

Beyond the rotation, Stearns acknowledged the need for bullpen arms and possibly another bat, either as a complement to Jared Young at first base or as somebody who can receive the majority of playing time at the position.

“We think Jared Young has the ability to really be part of the solution there,” Stearns said. “I do think we’re going to look to supplement that, whether it’s someone who takes regular at-bats, someone who splits time with JY, we’ll see.”