#!/usr/bin/perl -w


    use strict;

    # Store the formats in variables (you don't have to use here-docs)

    my $header = << 'HEADER';
    Menge Art.nr.   Bezeichnung                       Preis($)  Gesamt($)
    _____________________________________________________________________
    HEADER


    my $body = << 'INHALT';

    @<<<< ^<<<<<<<< ^<<<<<<<<<<<<<<<<<<<<<<<<<< @>>>>>>>>> @>>>>>>>>>
    INHALT


    my $continue = << 'INHALT2';
          ^<<<<<<<< ^<<<<<<<<<<<<<<<<<<<<<<<<<<
    INHALT2


    my $footer = << 'FOOTER';
    _____________________________________________________________________
    Warenwert: @>>>>>>>>>
    FOOTER


    # Sample data
    my @bestellung = ('Long ID number|123456789012345|3.99|7',
                      'Text two, this is a long line|2|5.49|8',
                      'Text three, this is the longest line|3|7.89|9');

    formline($header);

    foreach (@bestellung) {
        my ($text, $nr, $preis, $menge) = split /\|/;
        my $summe = sprintf("%.2f", $menge*$preis);
        formline($body, $menge,$nr,$text,$preis,$summe);

        while (length $nr or length $text) {
            formline($continue, $nr,$text);
        }
    }

    formline($footer, 1234);


    print $^A; # Print the accumulator
    $^A = '';  # Clear the accumulator

    __END__

    Prints:


    Menge Art.nr.   Bezeichnung                       Preis($)  Gesamt($)
    _____________________________________________________________________

    7     123456789 Long ID number                    3.99      27.93
          012345

    8     2         Text two, this is a long          5.49      43.92
                    line

    9     3         Text three, this is the           7.89      71.01
                    longest line
    _____________________________________________________________________
    Warenwert:       1234