<?php 
function createCsv($xml, $f)
{

echo json_encode($xml);
exit;
    foreach ($xml->children() as $item) {

        echo $hasChild = (count($item->children()) > 0) ? true : false;

        if (!$hasChild) {
            $put_arr = array($item->getName(), $item);
            fputcsv($f, $put_arr, ',', '"');
        } else {
            createCsv($item, $f);
        }
    }
}

$filexml = 'data.xml';

if (file_exists($filexml)) {
    $xml = simplexml_load_file($filexml);
    $f = fopen('test.csv', 'w');
    createCsv($xml, $f);
    fclose($f);
}