Try building a hash from the name/value elements within each resourceGroup. Example using XML::Twig

#!/usr/bin/perl
use strict;
use XML::Twig;

#time|resourceGroup name|LCONNFAIL|LLOSTCONN|LIDLETIMEOUT|SIPADDR|SIPP
+ORT
my @columns = ('resourceGroup',
'LCONNFAIL','LLOSTCONN','LIDLETIMEOUT','SIPADDR','SIPPORT');
my $time;
my %record = ();

# tag handler
my $twig = XML::Twig->new(   
  twig_handlers => 
   { 
     resourceGroup => \&resourceGroup,
     statistic     => \&statistic,
   },
  start_tag_handlers => {
     statRecord => sub { $time = $_[1]->att('time') }
  }   
);

# process file
print join '|','time',@columns;
print "\n";
$twig->parsefile( 'my_file.xml' );

sub resourceGroup {
  my ($t,$e) = @_;
  $record{'resourceGroup'} = $e->att('name');
  
  # print record
  print join "|",$time,map{$record{$_}}@columns;
  print "\n";
  $t->purge;
  %record = ();
}

sub statistic {
  my ($t,$e) = @_;
  my $name       = $e->first_child_text('name');
  $record{$name} = $e->first_child_text('value');
}
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