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use XML::SMART;
use Encode;
...
$XML->{'MSR-ISSUE'}{'SHORT-NAME'}->content(0,$decoded_string);
my $xmlfile = "C:\\Temp\\TestFile.xml";
$XML->save($xmlfile, nometagen => 1, forceutf8 => 1);

#...xml handling...

...
my $encoded_string  = encode("cp1250", $sendername);

print $encoded_string;

#...xml initi...
my $sendername = $XMLRead->{'MSR-ISSUE'}{'SHORT-NAME'};
$sendername = $sendername . " Test";
my $encoded_string  = encode("cp1250", $sendername);
print $encoded_string;