Hi Priya,
for new positions, while creating relationship then you can do directly A 088, but dont change old position relationship because already using positions in report data in-consistency will come.
you can use function modules for the report.
RH_GET_LEADING_POSITION
RH_STRUC_GET
S_AHR_61016528 (with object type P person and evaluation path BOSSORG) i used this for my report*
*while doing ZReport with using one of these FM relationship's must and should check A 002 & A 088 otherwise reporting manager will not come.