Some businesses find themselves in a position where they have too many management personnel in a multi-level hierarchy. There is a lot of talk about flattening organisations to remove unnecessary layers of management. This is generally a good idea, but it is important to not take out key supervisory or managerial positions that lead/direct critical work units. Span of control is an issue because removing too many managers could leave the remaining managers with too many employees to effectively supervise leading to potential productivity and accountability problems. If your business legitimately has too many managers across too many layers it probably makes sense to evaluate alternative configurations. Your bottom line can be enhanced by taking out unnecessary personnel and layers. But consider the span of control issue before making those cuts.