... && /usr/bin/php -f ....
*/2 * * * * rm -f /var/www/html/php/IBP/Excel_reports/report.xls && php -f /var/www/html/php/IBP/report_DangerFactor.php >> /tmp/cronDanger 2>&1
*/2 * * * * root rm -f /var/www/html/php/IBP/Excel_reports/report.xls && /usr/bin/php -f /var/www/html/php/IBP/report_DangerFactor.php >> /tmp/cronDanger 2>&1