If you can use a DBMS, you can do this:

1) convert your XML file in a SQL table (using your preferred DBMS) with xml2sql.pl that you can find on CPAN bundled with the module DBIx::XML_RDB.
2) convert the SQL table from the DBMS to an Excel spreadsheet with the module Spreadsheet::WriteExcel-FromDB also available on CPAN.

If you can not use a real DBMS, maybe DBD::RAM or DBD::SQLite would work for you.

Also xml2sql.pl could work directly with DBD::Excel