use strict;
use warnings;
use Data::Dumper qw(Dumper);

open(INPUT,"foo.csv") or die "Can't open foo.csv, $!";
my @columns;
my %hash;
while(<INPUT>) {
   chomp;

   my $index=0;
   if(/"/) {
      push @{$columns[$index++]},$2 while /("+)(.*?)\1/g;
   }
   else {
      push @{$columns[$index++]},$1 while /([^,]+)/g;
   }

}
my @headings=map {shift @$_} @columns;

print "Headings: @headings\n";
@hash{@headings}=@columns;

print "Hash contents:\n";
print Dumper(\%hash);