# $insert_values = { ...hashref of keys and values... };
#
# Break up the hash into separate pieces for columns
# and values to use in the sql insert statement.
#
my @keylist;
push @keylist, [ $_, $insert_values->{$_} ] for keys %$insert_values;
my ( @columns, @values );
for ( @keylist ) {
    push @columns, $_->[0];
    push @values,  $_->[1];
}

# 
# Construct our query based on the lists of columns and
# their values.
#
my $sql = "INSERT INTO table_foo (\n"
          . join( ", ", @columns )
          . "\n) VALUES (\n"
          . join( ", ", @values )
          . "\n)\n";