New Gers CEO Graham Wallace announced at December's AGM that costs would have to be reduced after Rangers International Football Club plc posted a £14million loss, although less than £8m of the near-£18m wage bill was being paid in football staff costs at that point.
Just months after the board sanctioned several new additions to the Ibrox squad and weeks after they survived a fiery AGM, finance guru Philip Nash was appointed to help slash costs across the club.
Supporters have voiced their anger at the under-fire board in recent months and Rangers Supporters' Association chief Roberton insists the Gers are paying for wrong decisions at the top level once again after players refused to take a wage hit.
He told SportTimes: "If the finances are in that bad a shape, why are we paying a consultant?
"Why does it take a consultant to tell the board the costs are too high?
"The fans could have told them they had to cut the playing budget.
"It is, essentially, the same people running the club from the last couple of years.
"Whether it is incompetence or panic, they have overspent in an attempt to make sure they got back to the top as quickly as possible.
"Wallace was taken on to make tough decisions and this is one. I would expect there is a Plan B after the wage cut was not well received.
"We all knew he wasn't going to dish money out and wanted to make cuts.
"What we don't know is if there are more cuts he wants to make or if this will be it."
Chief executive Wallace has held a series of talks with boss McCoist in recent weeks as he looks to reduce the Ibrox playing budget and steady the financial ship.
Fears have risen among fans that key men like Lee Wallace and Lewis Macleod could be sold this month and Roberton hopes there is a way of reducing the quantity but retaining the quality in McCoist's squad.
He said: "The team probably will suffer but I would suggest that there are cuts to the playing squad that can be made that wouldn't detract from it too much.
"I can see both sides. I wouldn't be critical of players for turning the wage cut proposal down.
"But, at the same time, I wouldn't be too critical of Wallace for coming up with the idea."