use strict;
use warnings;

open my $fh, '<', "c:\\temp\\work.txt" or die "can not open file: $!";
while (my $record = <$fh>) {
   chomp $record;
   my $oldpath = "c:\\olddir\\$record";
   my $newpath = "c:\\newdir\\$record";
   rename $oldpath => $newpath or die "Error: $!";
}
close $fh;