Dear Dinesh,
1. Share your requirement to us.
2. as per your requirement one position can reports to more than one position:
Let take one scenario:
One supervisor is reporting to FI Manager as well as HR Manager.
Solution:
Go to PP02:
Step1: Give supervisor Position in first Object ID and mention FI Manager ID in second Object ID
FTI:
Step2: Give supervisor Position in first Object ID and mention HR Manager ID in second Object ID
FYI
Ur's Mohan