use CGI;
my $cgi = CGI->new();

....
my $cookie = setcookie($cgi, derganzerest)
print $cgi->header(
  -cookie => $cookie,
  -type   => 'text/html', # ersetzt print "Content-type: text/html\n\n"
);


sub setcookie {
  my ($cgi, $ky, $vl, $expires, $domain, $path) = @_;

  my $cookie = $cgi->cookie(
    -name => $ky, 
    -value => $vl,  
    -expires => $expires || '-1h',
    -domain => $domain,
    -path => $path
  );
  return $cookie;
}