use strict;
use warnings;
use File::Path qw( make_path );
use File::Slurp;
use Cwd;

my $cwd = getcwd();
my @dirs = read_dir($cwd);

for(@dirs){
next unless -d $_; 
    make_path( "$cwd/result/$_" );
    open (my $file, '>', "$cwd/result/$_/test file for $_.txt") or die "$!";
    print $file "this is a test for directory $_"; #or print calculation to $file 
}