答案1
一个简单的解决方案pstricks
:
\documentclass[old, svgnames, table, 11pt]{article}
\usepackage{pst-node, pst-poly, pst-eucl}
\usepackage{auto-pst-pdf}%to compile with pdflatex --enable-write18 (MiKTeX) or pdflatex --shell-escape (TeX Live, MacTeX)
\newcommand{\greenbox}[1]{\fcolorbox{OliveDrab!60}{OliveDrab!25}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}
\newcommand{\bluebox}[1]{\fcolorbox{SteelBlue}{LightSteelBlue!50}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}
\newcommand{\greybox}[1]{\fcolorbox{Silver}{Gainsboro!50}{\parbox[t][7ex][c]{3.5cm}{\centering#1}}}
\begin{document}
\sffamily
\setlength{\fboxrule}{0.8pt}
\[ \begin{psmatrix}[colsep =-0.6, rowsep = 1.2cm]
%% nodes
& [name = C]\greenbox{Costs} \\
[name = PrC] \greenbox{Product Costs\\\small(Cost of Goods Sold)} & & [name = PeC]\greenbox{Period Costs\\\small(Operating Expenses)} \\
[name = MC]\bluebox{Direct Materials Cost} & & [name = LC]\bluebox{Direct Labour Cost} & & [name = OC]\bluebox{Overall Cost} \\
& [name = PC]\greybox{Prime Costs} & & [name = CC]\greybox{Conversion Costs}
%%arrows
\psset{angleA = -90, angleB = 90, armA = 0.7, linewidth = 1.2pt, linecolor = SteelBlue, linejoin = 1}
\ncangles{C}{PrC}\ncangles{C}{PeC}
\ncline{PrC}{MC}\ncangles{PrC}{LC}\ncangles{PrC}{OC}
\ncangles[offsetA = 0.9cm]{MC}{PC}\ncangles[offsetA =- 0.9cm]{LC}{PC}
\ncangles[offsetA= 0.9cm]{LC}{CC}\ncangles[offsetA= -0.9cm]{OC}{CC}
\end{psmatrix} \] %
\end{document}