use strict;
use warnings;

use Data::Dumper;

open my $firstFH, q{<}, \ <<END1 or die qq{open: < HEREDOC: $!\n};
DISTINGUERE TRA;1;14;507;0,000000242475382686773;0,00000339465535761482;0,000122935019022194;0,00000000041732202096217;9,18246152003019;9,18246152003019
MANCANTE DI;1;56;507;0,000000242475382686773;0,0000135786214304593;0,000122935019022194;0,00000000166928808384868;7,18246152003019;7,18246152003019
APPLICARE SU;1;64;507;0,000000242475382686773;0,0000155184244919535;0,000122935019022194;0,00000000190775781011278;6,9898164420878;6,9898164420878
MONTATO IN;1;78;507;0,000000242475382686773;0,0000189130798495683;0,000122935019022194;0,00000000232507983107495;6,70441422322555;6,70441422322555
IMPIEGATO IN;2;180;507;0,000000484950765373545;0,0000436455688836191;0,000122935019022194;0,00000000536556884094218;6,49796334575812;12,9959266915162
RAGGRUPPARE IN;1;109;507;0,000000242475382686773;0,0000264298167128582;0,000122935019022194;0,00000000324915002034832;6,22163211731087;6,22163211731087
END1

my @order = ();
my @arr1  = ();
while( <$firstFH> )
{
    chomp;
    my( $col1, $lastVal ) = ( split m{;} )[ 0, -1 ];
    push @order, $col1;
    push @arr1, $lastVal;
}

close $firstFH or die qq{close: < HEREDOC: $!\n};

open my $secondFH, q{<}, \ <<END2 or die qq{open: < HEREDOC: $!\n};
DISTINGUERE TRA;1;14;507;0,000000242475382686773;0,00000339465535761482;0,000122935019022194;0,00000000041732202096217;9,18246152003019;9,18246152003019
APPLICARE SU;1;64;507;0,000000242475382686773;0,0000155184244919535;0,000122935019022194;0,00000000190775781011278;6,9898164420878;6,9898164420878
MONTATO IN;1;78;507;0,000000242475382686773;0,0000189130798495683;0,000122935019022194;0,00000000232507983107495;6,70441422322555;6,70441422322555
IMPIEGATO IN;2;180;507;0,000000484950765373545;0,0000436455688836191;0,000122935019022194;0,00000000536556884094218;6,49796334575812;12,9959266915162
END2

my $idx  = 0;
my @arr2 = ();
while( <$secondFH> )
{
    chomp;
    my( $col1, $lastVal ) = ( split m{;} )[ 0, -1 ];
    if( $col1 eq $order[ $idx ] )
    {
        push @arr2, $lastVal;
    }
    else
    {
        push( @arr2, q{0} ), $idx ++
           until $col1 eq $order[ $idx ];
        push @arr2, $lastVal;
    }
    $idx ++;
}
push @arr2, q{0}
   until scalar @arr1 == scalar @arr2;

close $secondFH or die qq{close: < HEREDOC: $!\n};

print Data::Dumper->Dumpxs(
   [ \ @arr1, \ @arr2 ],
   [ qw{ *arr1 *arr2 } ]
   );

print
   q{[} .
   join( q{; }, @arr1 ) .
   qq{]\n[} .
   join( q{; }, @arr2 ) .
   qq{]\n};