#!/usr/bin/perl
use strict;
use warnings;

my @Buffer = ();

while (<DATA>) {
    push @Buffer, $_;
    if ($Buffer[-1] =~ /^"\$/) {
        if (@Buffer <= 1) {
            warn "Korrupte Daten vor Zeile $.";
        }
        else {
            (my $fn = $Buffer[1]) =~ s~^\s*"([^"]+).*$~$1~;
            unless (length $fn) {
                warn "Kann Dateinamen vor Zeile $. nicht ermitteln.";
            }
            else {
                chomp $fn;
                $fn .= '.csv';
                open(OUT, ">$fn") or die "Cannot open '$fn': $!";
                print "[DEBUG] '$fn': open ok\n";
                for my $buf (@Buffer) {
                    print OUT $buf;
                }
                close(OUT) or warn "Cannot close '$fn': $!";
                print "[DEBUG] '$fn': close ok\n";
            }
        }
        @Buffer = ();
    }
}

_ _DATA_ _
"beginn erster Datensatz" "" ""
"matthew01" "" ""
"texttexttexttetx text text" "" ""
"texttext text" "" "98387"
"text, text" "" ""
"text" "" ""
"" "" ""
"text" 0.00 0.00
"$" "" ""
"" "" ""
"matthew02" "" ""
"" "" ""
"texttext text" "5330146514" ""
"" "" ""
"text, text" "" ""
"" "" ""
"text" "30.06.1999" ""
"$" "" ""
"" "" ""
"matthew03" "" ""
"" "" ""
"texttext text" "5330146514" ""
"" "" ""
"text, text" "" ""
"" "" ""
"text" "30.08.2000" ""
"$" "" ""
"" "" ""
"matthew04" "" ""
"" "" ""
"texttext text" "5330146514" ""
"" "" ""
"text, text" "" ""
"" "" ""
"text" "30.08.2000" ""
"$" "" ""