#!/usr/bin/perl

use strict;
use warnings;

use Data::Dumper;

my %set;

while (<DATA>) {
    chomp;
    my @row = split;
    $set{$row[0]}->{$row[1]} = $row[2];
}

print Dumper \%set;

__DATA__
Schrauben Error 234
Schrauben Process 12
Schrauben Waiting 151
Muttern Error 45
Muffen Waiting 156
Muffen Process 23