#!/usr/bin/perl -w
    use strict;
    $/ = qq{"\$"\t""\t""\n};
    my $inputfile = 'export_gesamt.asc';
    open A, $inputfile or die "Cannot open '$inputfile': $!";

    while ( <A> ) {
        my $file = ( split /\n/, $_ )[1] or next;
        ( $file ) = $file =~ m/"(.*?)"/ or next;
        open B, "> $file.csv"
            or warn( "Cannot open '$file': $!" ), next;
        print "[DEBUG] '$file': open ok\n";
        chomp $_;
        print B $_;
        close B or warn( "Cannot close '$file': $!" ), next;
        print "[DEBUG] '$file': close ok\n";
    }
    __END__