If management decides to implement a reduction in the workforce, what types of reports might they use to make the decision of where to cut? What issues might arise due to this reduction? Employee cost rollup and employee cost rollup with overhead reports would be taken into consideration by management if it decided to make a decrease in the workforce. These two reports help the company identify which employees are responsible for what costs and which people bring in revenue so that costs can be reduced effectively and efficiently. A personnel decrease can result in a variety of problems, one of which is that the business will have to pay more in immediate expenses. Accrued vacation days, stock grant acceleration, severance compensation, unemployment insurance, and prospective legal actions are a few expenses.