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$ cat formula.csv
a,b,c
1,=2+3,4
6,,7,=8+9,

$ perl -MCSV -e'dcsv (in => "formula.csv")'
[
...
        ''
        ]
    ]

$ perl -MCSV -e'dcsv (in => [["a","b","c"],[1,"=2+3",4],[6,"",7,"=8+9"
+]], quote_empty => 1)'
a,b,c
...
1,,4
6,"",7,
1

$ cat formula.csv
a,b,c
...
$ perl -MCSV -e'$_ = dcsv (in => "formula.csv", bom => 1, formula => "
+diag")'
Field 2 (column: 'b') in record 1 contains formula '=2+3'
Field 4 in record 2 contains formula '=8+9'