my $sql = <<SQL
   INSERT INTO acct1(
       date,
       time,
       RAS_CLIENT,
       Called_Station_Id,
       Calling_Station_Id,
       Acct_Input_Octets,
       Acct_Output_Octets,
       Acct_Session_Time,
       Acct_Input_Packets,
       Acct_Output_Packets,
       Acct_Termination_Cause)
   VALUES (?,?,?,?,?,?,?,?,?,?,?)";
warn $sql;
my $sth = $dbh->prepare($sql);

while (<LOG>){
    chomp;
    my @values = split(',',$_);

    # what do you do if one value contains a comma?

    # remove quotes here

    $sth->execute(@values);
};