Have you run it? Did it do what you expected? It may help others understand where you are coming from if you reference your previous question (I want to maximize data storage in a DVD) to provide some context.

Personally I find the script vastly over commented to the extent that it is hard to find the code. You should also note that the interpreter doesn't read comments so mismatches between the intent indicated in the comment and the actual code (c.f. "# Executes the mkdir function ...") may lead to unhappiness on the part of code maintainers.

Always declare loop variables in the loop header: for my $item (@items) {. Don't declare loop variables outside the loop header - they are not what you expect!