unpack is a good answer as long as it's a Fixed Width format file and nothing else seems to work quite right since its not quite actual CSV. You might also want to try Parse::FixedLength, it might go something like this:

use Parse::FixedLength:

# Set field names and lengths
# (you might want to have more meaningful names) :-)
my $parser = Parse::FixedLength->new([
 field1=>8,
 field2=>10,
...etc.
]);

my @names = @{$parser->names};
while (<>) {
 my $data = $parser->parse($data);
 # Strip leading and trailing quotes and spaces?
 s/^'?\s+|\s+'?,$//g for values %$data;
 # Output real csv, e.g.
 s/"/""/g for values %$data;
 print join(",", map qq("$_"), @$data{@names}),"\n";
}
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