#!/usr/bin/perl
 
    use strict;
    use warnings;

    use XML::Simple;

    my $xml_file = '24845_2874846.fmd';

    my $xml = XMLin(
        $xml_file,
        KeepRoot => 1,
        ForceArray => 1,
    );

    $xml->{importrecord}->[1]->{aktionen}->[0]->{transaktion}->[0]->{parameter}->[0]->{aktion}->[0]->{attribut}->[0] = 'Anlegen';
    XMLout(
        $xml,
        KeepRoot => 1,
        NoAttr => 1,
        OutputFile => $xml_file,
    );