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my $equation = '979x + 87y - 8723z = 274320';
my $vars = 'xyz'; 
my $operators = qr/[-+*\/%=]/;
my @parts = $equation =~ /([^\s$vars]+|[$vars]|$operators)/g;

perl -d
  DB<1> $equation = '979x + 87y - 8723z = 274320'
...
7  'z'
8  '='
9  274320

my @parts = $equation =~ /([^xyz]+(?=[xyz])|[xyz])/g;

perl -d
DB<1> $_='979x + 87y - 8723z = 274320'
...
3  'y'
4  ' - 8723'
5  'z'