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Im trying to create a Work Breakdown structure with tikz. I would like to have

Instead I have the following:

Here's my code:

documentclass[tikz,border=10pt]{standalone}usepackage{tikz}

usetikzlibrary{shadows,arrows,positioning}

usepackage{color,soul} %For highlighting

% Define the layers to draw the diagram

pgfdeclarelayer{background}

pgfdeclarelayer{foreground}

pgfsetlayers{background,main,foreground}



% Define block styles

tikzstyle{materia}=[draw, text width=6.0em, text centered,

  minimum height=1.5em]

tikzstyle{etape} = [materia, text width=12em, minimum width=10em,

  minimum height=3em, rounded corners]

tikzstyle{texto} = [above, text width=6em, text centered]

tikzstyle{linepart} = [draw, thick, color=black!30, -latex', dashed]

tikzstyle{line} = [draw, thick, color=black!30, -latex']

tikzstyle{ur}=[draw, text centered, minimum height=0.01em]



% Define distances for bordering

newcommand{blockdist}{1.3}

newcommand{edgedist}{1.5}



newcommand{etape}[2]{node (p#1) [etape]

  {#2}}



newcommand{transreceptor}[3]{%

  path [linepart] (#1.east) -- node [above]

    {scriptsize #2} (#3);}



begin{document}

begin{tikzpicture}[scale=0.7,transform shape]



  % Draw diagram elements

  path etape{1}{textbf{Operating Items}};

  path (p1.west)+(-5.0,0.0)etape{2}{textbf{Non-Operating Items}};

  path (p2.south)+(0.0,-1.0)etape{3}{textbf{Interest}};

  path (p3.south)+(0.0,-1.0)etape{4}{textbf{Profits and Losses}};

  path (p4.south)+(0.0,-1.0)etape{5}{textbf{Subsidies}};

  path (p1.south)+(2.5,-1.0)etape{6}{textbf{Direct Operating Costs}};

  path (p1.south)+(-2.5,-1.0)etape{7}{textbf{Indirect Operating Costs}};









  % Draw arrows between elements



  path [line] (p2.south) -- node [above] {} (p3);

  path [line] (p3.south) -- node [above] {} (p4);

  path [line] (p4.south) -- node [above] {} (p5); 

  path [line] (p1.south) -- +(0.0,-0.2) -- +(+2.5,-0.2)

   -- node [above, midway] {} (p6);

   path [line] (p1.south) -- +(0.0,-0.2) -- +(-2.5,-0.2)

   -- node [above, midway] {} (p7);











end{tikzpicture}

end{document}



´´´

Welcome to TeX-SE! If your question is about a minimal damage modification of your code that produces something of that sort, here is a proposal:

documentclass[tikz,border=10pt]{standalone}

usetikzlibrary{shadows,arrows,positioning}

usepackage{color,soul} %For highlighting

% Define the layers to draw the diagram

pgfdeclarelayer{background}

pgfdeclarelayer{foreground}

pgfsetlayers{background,main,foreground}



% Define block styles

tikzset{materia/.style={draw, text width=6.0em, text centered,

  minimum height=1.5em},

etape/.style={materia, text width=12em, minimum width=10em,

  minimum height=3em, rounded corners},

texto/.style={above, text width=6em, text centered},

linepart/.style={draw, thick, color=black!30, -latex', dashed},

line/.style={draw, thick, color=black!30, -latex'},

ur/.style={draw, text centered, minimum height=0.01em}}



% Define distances for bordering

newcommand{blockdist}{1.3}

newcommand{edgedist}{1.5}



newcommand{etape}[2]{node (p#1) [etape]

  {#2}}



newcommand{transreceptor}[3]{%

  path [linepart] (#1.east) -- node [above]

    {scriptsize #2} (#3);}



begin{document}

begin{tikzpicture}[scale=0.7,transform shape]



  % Draw diagram elements

  path etape{1}{textbf{Operating Items}};

  path (p1.west)+(-6.5,0.0)etape{2}{textbf{Non-Operating Items}};

  path (p2.south)+(1,-1.0)etape{3}{textbf{Interest}};

  path (p3.south)+(0.0,-1.0)etape{4}{textbf{Profits and Losses}};

  path (p4.south)+(0.0,-1.0)etape{5}{textbf{Subsidies}};

  path (p1.south)+(2.5,-1.0)etape{6}{textbf{Direct Operating Costs}};

  path (p1.south)+(-2.5,-1.0)etape{7}{textbf{Indirect Operating Costs}};









  % Draw arrows between elements

  foreach X in {3,4,5}    

  {path [line] (p2.-165) |- (pX.west);}

  path [line] (p1.south) -- +(0.0,-0.2) -- +(+2.5,-0.2)

   -- node [above, midway] {} (p6);

   path [line] (p1.south) -- +(0.0,-0.2) -- +(-2.5,-0.2)

   -- node [above, midway] {} (p7);





end{tikzpicture}

end{document}

If you are asking about a cleaner code that achieves this output, the answer will be quite different. E.g. the following is already shorter and simpler IMHO.

documentclass[tikz,border=10pt]{standalone}

usetikzlibrary{arrows,positioning}



% Define block styles

tikzset{materia/.style={draw, text width=6.0em, text centered,

  minimum height=1.5em},

  etape/.style={materia, text width=12em, minimum width=10em,

  minimum height=3em, rounded corners},

line/.style={draw, thick, color=black!30, -latex'}}





begin{document}

begin{tikzpicture}[scale=0.7,transform shape]

begin{scope}[nodes=etape,font=bfseries]

 node (p1) {Operating Items};

 node[left=6.5cm of p1] (p2) {Non-Operating Items};

 node[below=5mm of p2,xshift=8mm] (p3) {Interest};

 node[below=5mm of p3] (p4) {Profits and Losses};

 node[below=5mm of p4] (p5) {Subsidies};

 node[below left=8mm and 1mm of p1.south] (p6) {Direct Operating Costs};

 node[below right=8mm and 1mm of p1.south] (p7) {Indirect Operating Costs};

end{scope}

% Draw arrows between elements

foreach X in {3,4,5}  

  {path [line] (p2.-165) |- (pX.west);}

foreach X in {6,7}    

  {path [line] (p1.south) -- ++(0,-2mm) -| (pX.north);}

end{tikzpicture}

end{document}