....
#variablen mit my deklariert
$sys = "abc.xxx";

opendir(DIRs, $src) || die "$Dirs: $!";
opendir(DIRt, $targ) || die "$Dirt: $!";

my @liste = readdir(DIRs);

foreach(@liste) {

       MoveFileEx( $f1,$fee ,MOVEFILE_REPLACE_EXISTING() )    or  die ....
       system (" $sys $fee $foo " ) ;
       DeleteFile( $fee ) ; 
       MoveFileEx( $foo, $f2, MOVEFILE_REPLACE_EXISTING() ) or  die .....
}

closedir(DIRs);
closedir(DIRt);